Instructions For Form M-19 - Cigarette And Tobacco Products Monthly Tax Return (Page 2 of 3) in pdf

INSTRUCTIONS

FORM M-19

(Rev. 2011)

PAGE 2

When to File

Penalty and Interest

Line 23

Form M-19 must be filed on or before the

Late Filing of Return – The penalty for failure

The areas of Form M-19 that address the

twentieth day of each month, showing the

to file a return on time is assessed on the tax due

overpayment of cigarette tax paid with cigarette

cigarettes and tobacco products sold, possessed,

at a rate of 5% per month, or part of a month, up

tax stamps are found on pages 3 and 4, Part

or used by the wholesaler or dealer during the

to a maximum of 25%.

II. A wholesaler or dealer may claim a refund of

preceding calendar month. If the due date falls

cigarette taxes paid with cigarette tax stamps in

Failure to Pay Tax After Filing Timely

on a Saturday, Sunday, or legal holiday, file by the

the following situations:

Return – The penalty for failure to pay the tax

next regular workday.

after filing a timely return is 20% of the tax unpaid

•

The cigarettes were shipped outside of

The official U.S. Post Office cancellation mark

within 60 days of the prescribed due date. The

Hawaii for sale or use outside of Hawaii. See

will be considered primary evidence of the date

60-day period is calculated beginning with the

instructions to Part II, Schedule 1.

of filing of tax documents and payments. Hawaii

prescribed due date even if the prescribed due

•

has adopted the Internal Revenue Code provision

date falls on a Saturday, Sunday, or legal holiday.

The cigarettes became the subject of a

to allow documents and payments delivered by

casualty loss.

See instructions to Part II,

Interest – Interest at the rate of 2/3 of 1% per

a designated private delivery service to qualify

Schedule 2.

month or part of a month shall be assessed on

for the “timely mailing treated as timely filing/

unpaid taxes and penalties beginning with the

•

The cigarettes became stale and were

paying rule.” The Department of Taxation will

first calendar day after the date prescribed for

returned to the manufacturer. See instructions

conform to the Internal Revenue Service listing of

payment, whether or not that first calendar day

to Part II, Schedule 3.

designated private delivery services and type of

falls on a Saturday, Sunday, or legal holiday.

delivery services qualifying for the “timely mailing

•

There were more than 20 cigarettes in the

Signature

treated as timely filing/paying rule.” Timely filing

cigarette package and more than one cigarette

of mail which does not bear a U.S. Post Office

tax stamp was affixed to the cigarette package.

cancellation mark will be determined by reference

The return must be signed and dated by a

See instructions to Part II, Schedule 4.

to other competent evidence.

person who is authorized to sign Form M-19.

•

The cigarette tax stamps were damaged while

Specific Instructions

Where to File

being affixed to the cigarette packages. See

instructions to Part II, Schedule 5.

File Form M-19 with the taxation district office

These

instructions

are

numbered

in which the wholesaler or dealer’s principal

correspond to the line items of Form M-19. Other

Enter the amount of refund from page 4, Part

place of business is located, or if there is no

line items on the form are self-explanatory.

II, Refund of Cigarette Tax Paid With Cigarette

such place of business in Hawaii, then with the

Tax Stamps, line 6.

Address

Department of Taxation, P.O. Box 259, Honolulu,

Line 27

Hawaii 96809-0259.

If the address is a foreign address, enter the

The addresses and locations of the taxation

information in the following order: city, province

Enter the total amount due with the return. If

district offices are as follows:

or state, country, and postal code. Do not

line 27 is a negative number, enter the amount

abbreviate the country name.

in (parentheses). The amount will be refunded

MAILING ADDRESSES

to you.

OAHU DISTRICT OFFICE

Lines 1, 8, and 15

P.O. Box 259

Amended Returns

Honolulu, Hawaii 96809-0259

Enter the wholesale value of wholesale sales of

MAUI DISTRICT OFFICE

tobacco products, large cigars, and little cigars

If you are filing an amended return, check the

54 S. High Street, #208

for the month. For little cigars, also enter the

amended return box at the top of Form M-19.

Wailuku, Hawaii 96793-2198

number of little cigars sold at wholesale during

Complete your amended return using corrected

the month.

HAWAII DISTRICT OFFICE

amounts through line 27. Attach Schedule AMD,

75 Aupuni Street, #101

Lines 2, 9, and 16

Explanation of Changes on Amended Return.

Hilo, Hawaii 96720-4245

Line 28

KAUAI DISTRICT OFFICE

Enter the wholesale value of retail sales of

3060 Eiwa Street, #105

tobacco products, large cigars, and little cigars

Lihue, Hawaii 96766-1889

Enter the amount paid (or overpaid) on

for the month. For little cigars, also enter the

your original Form M-19. If the amount

number of little cigars sold at retail during the

LOCATIONS

is an overpayment, enter the amount in

month.

OAHU DISTRICT OFFICE

(parentheses).

830 Punchbowl Street

Lines 3, 10, and 17

Line 29

Honolulu, Hawaii 96813-5094

(808) 587-4242

Enter the wholesale value of the taxable use of

Toll-Free: 1-800-222-3229

Enter the balance due (or refund) with the

tobacco products, large cigars, and little cigars

For the hearing impaired:

amended return. If the amount is a refund, enter

for the month. For little cigars, also enter the

TDD/TTY: (808) 587-1418

the amount in (parentheses). The amount will be

number of little cigars used during the month

TDD/TTY Toll-Free: 1-800-887-8974

refunded to you.

subject to the tax.

MAUI DISTRICT OFFICE

Line 30

Lines 5, 12, and 19

54 S. High Street, #208

Wailuku, Hawaii 96793-2198

NOTE: If you are NOT submitting a check with

Toll-Free: 1-800-222-3229

Enter the amount of non-taxable sales of

your return, enter “0.00” on line 30. Write the

tobacco products, large cigars, and little cigars

HAWAII DISTRICT OFFICE

“Amount of Your Payment”, including any penalty

from page 2, Part I, Non-Taxable Sales of

75 Aupuni Street, #101

and interest, on line 30. Attach your check or

Tobacco Products, Large Cigars, and Little

Hilo, Hawaii 96720-4245

money order for this amount payable to “Hawaii

Cigars. The following sales should be included

Toll-Free: 1-800-222-3229

State Tax Collector” in U.S. dollars drawn on any

on this line: (1) Sales to the United States,

KAUAI DISTRICT OFFICE

U.S. bank. Write “M-19”, the filing period, and

including any agency or instrumentality thereof;

3060 Eiwa Street, #105

your Hawaii Tax I.D. No. on your check or money

and (2) Sales that are shipped to a point outside

Lihue, Hawaii 96766-1889

order. DO NOT SEND CASH.

the State for subsequent sale or use outside the

Toll-Free: 1-800-222-3229

State.

Website address:

Instructions For Form M-19 - Cigarette And Tobacco Products Monthly Tax Return Page 2

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