Arizona Form 800nr - Cigarette Distributor'S Monthly Report For Nonresident Licensed Distributors Page 4
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5AZ Form 800NR Page 5 of 6
Instructions
Instructions
GENERAL INSTRUCTIONS
Line 2: Enter packages stamped for sale in Arizona during
the month.
You must fi le this return if you are a distributor of cigarettes
Line 3: Enter ending inventory of packages stamped for sale
within the state of Arizona.
in Arizona last day of the month.
th
You must fi le the return monthly on or before the 20
day after
Line 4: Enter the stamped packages delivered in Arizona to
the month the cigarettes have been sold.
Indian reservations (from Schedule 800NR-C, column H and
Prepare this return for each month regardless of whether or
column I).
not any sales have been made. File the original with the
Department of Revenue. Retain a copy of the return with all
Part 2: Stamp Inventory
substantiating documentation for at least four years, subject
to inspection by the Department.
Line 1: Enter from Part 2, line 3, of prior month, amounts
reported for Blue, Red, and Green stamps, packs of 20s and
Report all cigarettes in packages.
25s.
Attach copies of invoices for purchases from “other” manufac-
Line 2: Enter stamps purchased during the month for Blue,
turers.
Red, and Green denominations.
You must provide your taxpayer identifi cation number on the
Line 3: Enter ending unaffi xed stamp inventory at end of
return. A tax identifi cation number is either your federal
month for Blue, Red, and Green denominations.
Employer Identifi cation Number (EIN), or your Social Security
Number (SSN) if you are a sole proprietor with no employees.
Line 4: Enter total number of Arizona stamps affi xed during
the month. This amount must equal amounts reported on line
The Licensee or Authorized Agent must sign the return.
2 of Sections A, B, and C.
If you pay a preparer to complete the return, the preparer
SPECIAL INSTRUCTIONS AND DEFINITIONS
must sign the return and include his or her identifi cation
number.
FOR SCHEDULE A
NON-PARTICIPATING MANUFACTURER BRANDS CIGA-
SPECIFIC INSTRUCTIONS
RETTES SOLD IN ARIZONA (EXCEPT ROLL-YOUR-OWN
TOBACCO).
Part 1: Cigarette Inventory (Sections A, B, C)
This report must be completed for every cigarette brand
(excluding roll-your-own tobacco) that: (i) is stamped for
Section A: Taxable Regular (Blue Stamps)
sale within this state on which you have paid state excise
taxes; and (ii) is not on the list of Participating Manufacturer
Line 1: Enter your ending inventory from Section A, line 3,
brands referred to in the defi nition below of “Non-Participating
of prior month.
Manufacturer”.
Line 2: Enter packages stamped for sale in Arizona during
the month.
Defi nitions:
Line 3: Enter ending inventory of packages stamped for sale
“Cigarette” means any product that contains nicotine, is
in Arizona last day of the month.
intended to be burned or heated under ordinary conditions
Line 4: Enter the stamped packages delivered in Arizona.
of use, and consists of or contains: (1) any roll of tobacco
wrapped in paper or in any substance not containing tobacco;
Section B: Taxable Reservation (Red Stamps)
or (2) tobacco, in any form, that is functional in the product,
which, because of its appearance, the type of tobacco used in
Line 1: Enter your ending inventory from Section B, line 3,
the fi ller, or its packaging and labeling, is likely to be offered
of prior month.
to, or purchased by, consumers as a cigarette; or (3) any
roll of tobacco wrapped in any substance containing tobacco
Line 2: Enter packages stamped for sale in Arizona during
which, because of its appearance, the type of tobacco used in
the month.
the fi ller, or its packaging and labeling, is likely to be offered
Line 3: Enter ending inventory of packages stamped for sale
to, or purchased by, consumers as a cigarette described in
in Arizona last day of the month.
clause (1) of this defi nition. The term “cigarette” includes
“roll-your-own” tobacco as defi ned below.
Line 4: Enter the stamped packages delivered in Arizona to
Indian reservations (from Schedule 800NR-C, column F and
“Roll-your-own” tobacco means any tobacco which, because
column G).
of its appearance, type, packaging, or labeling is suitable for
use and likely to be offered to, or purchased by, consumers as
Section C: Tax Free Reservation (Green Stamps)
tobacco for making cigarettes.
Line 1: Enter your ending inventory from Section C, line 3,
“Tobacco product manufacturer” means any person who
of prior month.
meets the defi nitions found in A.R.S. §44-7101(2)(i).
ADOR 14-2013 (11/02)
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