General Instructions For Form Tp-1 printable pdf download

General Instructions For Form Tp-1

FORM TP-1

GENERAL INSTRUCTIONS

House Bill 245 of the 144

General Assembly changes the method in which moist snuff

is taxed in Delaware. Effective January 1, 2008, moist snuff will no longer be taxed at

fifteen percent (15%) of the wholesale price but will be taxed at a rate of fifty four cents

($0.54) an ounce. House Bill 245 only changes the method in which moist snuff is taxed

in Delaware. All other tobacco products with the exception of moist snuff are still taxed

at fifteen percent (15%) of the wholesale price. Use modified Form TP-1 for monthly

reporting of all tax periods beginning after December 31, 2007.

FORM TP-1

SPECIFIC INSTRUCTIONS

LINE 1: Complete schedule OTP-A and enter the total wholesale price of all other

tobacco products except moist snuff purchased and brought in Delaware or

manufactured in Delaware.

LINE 2: Complete schedule OTP-B and enter the total wholesale price paid of all

other tobacco products except moist snuff sold to out of state wholesalers and

retailers.

LINE 3: Complete schedule OTP-E and enter the total wholesale price of all other

tobacco products except moist snuff sold to Delaware wholesaler and retail

dealers.

LINE 4: Complete schedule OTP-C and enter the total wholesale price of all other

tobacco products except moist snuff returned to the manufacturer.

LINE 5: Complete schedule OTP-D and enter the total wholesale price of all other

tobacco products except moist snuff sold to exempt organizations.

LINE 6: Total lines 1 through 5 and enter the result on line 6.

LINE 7: Multiply the product of line 6 by (0.15) and enter the result on line 7

LINE 8: In the space provided on line 8 enter the total taxable ounces of moist snuff

from the attached complete schedules in 8A. Multiply the total taxable ounces of

moist snuff by ($0.54) and enter the result on line 8B.

LINE 9: Add lines 7 and 8 and enter the result on line 9. This is your total other

tobacco products tax due.

General Instructions For Form Tp-1