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

INSTRUCTIONS

FORM M-19

PAGE 3

(Rev. 2011)

Schedule 1, Cigarettes Shipped Outside

Part I – List of Non-Taxable

Part III – Schedule of

of the State for Sale or Use Outside the State

Sales

Cigarette Brands Sold

- A refund of cigarette tax may be claimed for

cigarette tax stamps that were affixed to cigarette

Non-Taxable Sales of Tobacco Products,

List the cigarette brand, cigarette brand style,

packages which were shipped outside of Hawaii

Large Cigars, and Little Cigars - List (1) Sales

and number of cigarettes sold at wholesale and

(exempt sale).

to the United States, including any agency

retail during the month. The total number of

Note: A copy of Form M-104, Export Exemption

or instrumentality thereof; and (2) Sales that

cigarettes entered on this schedule should equal

Certificate for Cigarette and Tobacco

are shipped to a point outside the State for

the number of cigarettes entered on page 4,

Taxes must be attached to Form M-19 in

subsequent sale or use outside the State,

Part IV, Schedule of Cigarettes Sold, Used, and

order to claim the refund.

including sales made under section 212-8, HRS,

Possessed, lines 1 and 2.

Schedule 2, Cigarettes Which Became

to any common carrier for consumption out-of-

In lieu of completing this schedule, a report or

state by the crew or passengers on such carrier;

the Subject of a Casualty Loss - A refund of

other schedule showing the requested information

cigarette tax may be claimed for cigarette tax

and sales by wholesalers from U.S. licensed

may be attached to Form M-19.

bonded warehouses to foreign fishing vessels and

stamps that were affixed to cigarette packages

Part IV – Schedule of

that became the subject of a casualty loss.

to common carriers for out-of-state consumption

by the crew or passengers.

Note: A copy of the claim of loss to the insurance

Cigarettes Sold, Used, and

company for inventory loss or destroyed

Attach a separate schedule if more space is

Possessed

needed.

must be attached to Form M-19 in order

to claim the refund.

Non-Taxable Sales of Cigarettes - List sales

Line 5

Schedule 3, Stale Cigarettes Returned to

of cigarettes to the United States, including any

agency or instrumentality thereof.

Manufacturer - A refund of cigarette tax may be

Enter the total number of cigarettes from page 2,

claimed for cigarette tax stamps that were affixed

Do not include in this list, sales of cigarettes

Part I, Non-Taxable Sales of Cigarettes. Only the

to cigarette packages that were returned to the

that are shipped to a point outside the State

number of cigarettes sold to the United States,

manufacturer because they became stale.

for subsequent sale or use outside the State,

including any agency or instrumentality thereof,

including sales made under section 212-8, HRS,

For cigarette packages with yellow or red

should be included on this line.

stamps which were distributed after June 30,

to any common carrier for consumption out-of-

state by the crew or passengers on such carrier;

2010, but prior to July 1, 2011, use Table 1.

Part V – Cigarette Tax Stamps

For cigarette packages with light gray or yellow

and sales by wholesalers from U.S. licensed

stamps which were distributed after June 30,

Inventory

bonded warehouses to foreign fishing vessels and

2011, use Table 2.

to common carriers for out-of-state consumption

by the crew or passengers. These sales should

Complete the cigarette tax stamps inventory

For cigarette packages with red or light brown

be listed on page 3, Part II, Refund of Cigarette

for the month. Enter the information under the

stamps which were distributed after June 30,

Tax Paid With Cigarette Tax Stamps.

appropriate column: yellow stamps and light gray

2009, but prior to July 1, 2010, attach a separate

stamps. Include in the yellow stamps column,

Attach a separate schedule if more space is

schedule showing the computation of the refund.

the number of yellow stamps inventoried and

Include in the schedule, all information requested

needed.

reported on Form M-107 (Rev. 2011). Do not

in Schedule 3, Table 1. In computing the amount

Part II – Refund of Cigarette

enter the number of yellow stamps inventoried

of the refund, the denominated value in column

and reported on Form M-107 (Rev. 2011) in the

(E) should be $2.60 instead of $3.00. The refund

Tax Paid With Cigarette Tax

light gray stamps column.

amount should be included in the refund amount

Stamps

on Schedule 3, Table 1, line 3a. Also, write

Line 3 - Enter the number of cigarette tax

“Refund for cigarette packages with light brown

stamps that were transferred in during the month.

The five schedules in Part II are used to

or red stamps (denominated value of $2.60)

Form M-103, Transfer of Cigarette Tax Stamps,

compute the amount of refund for cigarette tax

included in line 3a” in the space below line 3a.

must have been approved by the Department of

stamps affixed to the cigarette packages.

Taxation prior to the transfer of the cigarette tax

Note: A copy of the certification from the

stamps.

By paying the price difference between

manufacturer for the return of the stale

the yellow stamps and light gray stamps via

cigarettes must be attached to Form

Line 6 - Enter the number of cigarette tax

Form M-107 (Rev. 2011) (see discussion under

M-19 in order to claim the refund.

stamps that were transferred out during the

General Instructions), the yellow stamps will

month. Form M-103, Transfer of Cigarette Tax

Schedule 4, Overpayment of Tax on

have the denominated value of $3.20 per stamp.

Stamps, must have been approved by the

Cigarette Packages Containing More Than

In computing any amount of refund for cigarette

Department of Taxation prior to the transfer of the

20 Cigarettes - A refund of cigarette tax may

tax stamps affixed to cigarette packages, use the

cigarette tax stamps.

be claimed for situations where there were more

denominated value of $3.20 for all yellow stamps

than 20 cigarettes in the cigarette package and

Line 7 - Enter the number of unused cigarette

inventoried and reported on Form M-107 (Rev.

the cigarette tax stamps affixed to the cigarette

tax stamps that were returned for a refund during

2011).

package were more than the actual tax due on

the month. Form M-106, Request for Refund of

If the price difference between the red stamps

the cigarette package. For example, two cigarette

Unused Cigarette Tax Stamps, must have been

and yellow stamps has been paid via Form

tax stamps with the denominated value of $3.20

filed to request a refund for unused cigarette tax

M-107 (Rev. 2010), the red stamps would have

per stamp (light gray stamp) were affixed to

stamps.

the denominated value of $3.00 per stamp. In

a cigarette package containing 25 cigarettes.

computing any amount of refund for cigarette tax

Since the tax on the 25 cigarettes is $4.00 ($.16

stamps affixed to cigarette packages, use the

x 25), a refund of $2.40 ($6.40 - $4.00) may be

denominated value of $3.00 for all red stamps

claimed for that cigarette package.

inventoried and reported on Form M-107 (Rev.

Schedule 5, Refund for Damaged Cigarette

2010).

Tax Stamps Affixed to Cigarette Packages

If the price difference between the light brown

- A refund of cigarette tax may be claimed for

stamps and red stamps has been paid via Form

situations where cigarette tax stamps were

M-107 (Rev. 2009), the light brown stamps would

damaged while being affixed to the packages.

have the denominated value of $2.60 per stamp.

If new stamps had to be affixed to the cigarette

In computing any amount of refund for cigarette

packages, a refund may be claimed for the

tax stamps affixed to cigarette packages, use the

damaged cigarette tax stamps. Evidence that the

denominated value of $2.60 for all light brown

cigarette tax stamps have been damaged must

stamps inventoried and reported on Form M-107

be offered for inspection and examination at any

(Rev. 2009).

time upon request of the Department of Taxation

or the Department of the Attorney General.

Instructions For Form M-19 - Cigarette And Tobacco Products Monthly Tax Return Page 3

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