Form Att-75 - Georgia Cigar Excise Tax Monthly Return

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ATT-75 (REV. 7/03) – SUMMARY
GEORGIA DEPARTMENT OF REVENUE
RETURN TO BE FILED ON
ALCOHOL AND TOBACCO DIVISION
TH
OR BEFORE THE 10
P.O. BOX 49728
DAY OF EACH MONTH
ATLANTA GA 30359
GEORGIA CIGAR EXCISE TAX MONTHLY RETURN
NAME OF LICENSEE
STATE LICENSE NO.
FOR CALENDAR MONTH & YEAR
ADDRESS
(Street)
CITY
ZIP CODE
LITTLE CIGARS
LARGE CIGARS
LINE #
SUMMARY OF CIGAR TRANSACTIONS DURING MONTH
(Quantity)
(Wholesale Cost Price)
1.
Total Purchases Made this Month (Total Schedule A)
$
2.
Cigars Returned to Manufacturer (Total Schedule B)
3.
Out-of-State Sales (Total Schedule C)
SUBMIT IN DUPLICATE
4.
Sales to Federal Military Installations (Total Schedule D)
5.
Taxable Amount (Line 1 less Lines 2 through 4)
$
.0025
23%
6.
Cigar Excise Tax Rate by Class
7.
Gross Tax Due By Class (Line 5 x Applicable Tax Rate on Line 6)
$
$
8.
Gross Tax Due (Total of all columns in Line 7)
$
9.
Credit Memo(s) Issued by Georgia Department of Revenue (Attach original hereto)
$
10.
Net Tax Due (Line 8 less Line 9) – Remit this amount with Return
$
(REMIT HEREWITH)
AFFIDAVIT
I certify, under the penalties for filing false returns, that I am familiar with the statements made in this return and that the figures
presented herein, including accompanying schedules, are true, correct and complete to the best of my knowledge and belief, and
are filed in accordance with the law.
SIGNATURE OF OWNER, PARTNER OR OFFICER
TITLE
DATE
INSTRUCTIONS
Every Cigar Licensee Distributor must complete a Cigar Excise Tax Return each month whether or not there are any transactions
to report. The Excise Tax is imposed on little cigars weighing not more than three pounds per thousand, at the rate of 2.5 mills
each, and on all other cigars at 23 percent of the wholesale cost price, exclusive of any trade, cash or other discounts or any
promotions, advertising, display or similar allowances.
Mailing – Sign and date the original return and mail it with remittance due, originals of the supporting schedules and copies of
supporting documents to: Georgia Department of Revenue, Alcohol and Tobacco Division, P.O. Box 49728, Atlanta, GA
th
30359, on or before the 10
day of the following month for which return is filed. The statutes provide penalties for failure to file this
return and pay the tax due. The duplicate of the return and schedules along with all invoices of purchases and sales must be
retained by licensee for a period of three years.

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