Instructions For Ttb F 5000.28t09
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5DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
Instructions for TTB F 5000.28T09
These instructions provide information regarding the floor stocks tax imposed on tobacco products (except large cigars)
and cigarette papers and tubes by the Children’s Health Insurance Program Reauthorization Act of 2009, (Public Law
111-3, Section 701).
A. Product definitions.
In order to apply the definition, you should look at the package. The package should tell you
either the name of the product or its tax class. The tax class, if a product has one, is shown in the definition below.
Chewing Tobacco (Tax Class C).
Any leaf tobacco that is not intended to be smoked.
Cigar.
Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of
tobacco which is a cigarette within the meaning of cigarette set forth below).
Large Cigars.
Cigars weighing more than three pounds per thousand.
Small Cigars (or Little Cigars).
Cigars weighing three pounds or less per thousand
Cigarette.
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco, and (2) Any roll of
tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco
used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a
cigarette described at (1) in this definition.
Large Cigarettes (Class B).
Cigarettes weighing more than three pounds per thousand.
Small Cigarettes (Class A).
Cigarettes weighing three pounds or less per thousand.
Cigarette
Paper. Paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
Cigarette Tube.
Cigarette paper made into a hollow cylinder for use in making cigarettes.
Pipe Tobacco (Tax Class L).
Any tobacco which, because of its appearance, type, packaging, or labeling, is suitable
for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
Roll-Your-Own Tobacco (or Cigarette Tobacco) (Tax Class J).
Any tobacco which, because of its appearance,
type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco
for making cigarettes.
Snuff (Tax Class M).
Any finely cut, ground, or powdered tobacco that is not intended to be smoked.
Tobacco Products.
Cigars, cigarettes, smokeless tobacco (that is, chewing tobacco and snuff), pipe tobacco, and
roll-your-own tobacco.
B. Floor stocks tax requirements in general.
The floor stocks tax applies to cigarettes, small cigars (that is, cigars
weighing 3 pounds per 1,000 or less), snuff, chewing tobacco, pipe tobacco, roll-your-own tobacco, cigarette papers
and cigarette tubes that have been taxpaid or tax determined and are being held for sale on April 1, 2009. The tax
does not apply to tobacco products or cigarette papers or tubes that have not been removed from the manufacturer’s
premises subject to tax or have not been released from customs custody subject to tax. The following procedures
apply to floor stocks tax:
Take an inventory.
1.
Establish the quantity of tobacco products (except large cigars), cigarette papers and
cigarette tubes subject to the floor stocks tax held for sale at 12:01 a.m. on April 1, 2009 (the tax increase date).
Calculate tax amount.
2.
Calculate the amount of tax for the products identified in the inventory. Apply the tax
credit as described below.
File tax return.
3.
After you have computed the floor stocks tax, you must file a return and pay the tax due not later
than July 31, 2009.
Maintain records.
4.
Maintain all records used to determine the quantity of products on hand on the tax increase
date. You must also maintain a record of all computations used to determine the amount of tax owed.
2009 Floor Stocks Tax Inventory and Return Filing Instructions (03/2009)
Page 1 of 5
TTB P 5000.28T09
OMB No. 1513-0129 (09/30/2009)
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