Form R-5604i - Instructions For Louisiana Tobacco Tax Return
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1
2R-5604i (11/13)
Instructions for Louisiana Tobacco
Tax Return
(Form R-5604)
Free Sales to Ship Stores), or a tax-exempt certificate, and a copy of
Information provided for Lines 1-15 must report number of
cigarettes purchased from Participating Manufacturers and
the dealer’s invoice must support any entry on this line.
Non-participating Manufacturers.
– Total credits: Add Lines 6 through 13.
Line 14
Line 1 – Opening inventory: The inventory of all unstamped
– Disposals subject to tax: Subtract Line 14 from Line 5.
Line 15
cigarettes on hand at the first of each month. This inventory must
agree with the closing inventory listed on the report filed for the
– Tax liability on disposals: Multiply Line 15 by .018.
Line 16
previous reporting period. This should be the number of sticks,
– Add Line 15 – Column A and Column B.
Line 16a
NOT value. Nonresident tobacco dealers shall report only the
– Tax liability on disposals: Multiply Line 16A by .018.
quantity of product designated for distribution into Louisiana.
Line 16b
If authorized to affix stamps, complete Schedule 1 and Sched-
– Purchases: All unstamped cigarettes purchased during the
Line 2
reporting period. The transactions must be supported by Supple-
ule 2 before completing Lines 17 and greater. The processing of
your return will be delayed if Schedule 1 and Schedule 2 are not
mental Schedule Form R-5604B(P) (Tobacco Tax - Schedule of
Purchases). Nonresident tobacco dealers shall report the quantity of
correctly completed.
product acquired for distribution into Louisiana.
– Tax value of total stamp purchases: Amount from Sched-
Line 17
ule 2, Line 1. The total amount of stamps purchased during the
– Total: (Add Line 1 plus Line 2).
Line 3
reporting period.
– Inventory at end of month: Actual physical inventory of all
Line 4
– Stamp inventory at beginning of month: Amount from
unstamped cigarettes on hand at the close of the reporting period.
Line18
Schedule 2, Line 2. The actual physical inventory of all stamps on
– Total disposals: (Subtract Line 4 from Line 3).
Line 5
hand at the first of each month. The inventory should agree with the
– Interstate shipments: Shipments of unstamped cigarettes
closing inventory listed on the report filed for the previous reporting
Line 6
period.
into other states. Any entry on this line must be supported by Form
R-5604B(C) (Tobacco Tax - Schedule of Credits). An invoice for
– Total: Amount from Schedule 2, Line 3.
Line 19
each shipment must also be included. Enter information on R-5612
(Schedule of Non-Louisiana Sales) for PM or NPM product.
– Stamp inventory at end of month: The inventory of all
Line 20
stamps on hand at the time the reporting period closes. A physi-
– Unstamped cigarette sales to federal agencies: Shipments
Line 7
cal inventory should be taken on a monthly basis. Amount from
of unstamped cigarettes to federal agencies such as military instal-
Schedule 2, Line 4.
lations and veteran hospitals. Form R-5604B(C) must support any
– Tax value of total stamps used: Place the amount from
entry on this line. A tax-exempt certificate R-5606, (Certificate of
Line 21
Tax-Free Sales to the U.S. Armed Forces), must support all transac-
Schedule 2, Line 5 in 21c. Place the amount of stamps affixed to
cigarettes purchased from Participating Manufacturers in 21a. Place
tions.
the amount of stamps affixed to cigarettes purchased from Non-
– Factory Transfer: A change of destination for a shipment of
Line 8
participating Manufacturers in 21b. The total of line 21a and 21b
unstamped cigarettes to another wholesaler. The manufacturer must
must equal to the amount reported in 21c.
authorize the transfer.
– Difference: An overage occurs when the value of stamps
Line 22
– Claims against carrier: Shipments of unstamped cigarettes
Line 9
used on Line 21 exceeds the tax value on Line 16b. If an overage oc-
that are delivered short or damaged. Any entry on this line must be
curs, the taxpayer will be given credit when the account is audited.
supported by Form R-5604B(C). A copy of the bill of lading signed
A shortage occurs when the tax value of Line 21 is less than the tax
by the driver noting the quantity short or damaged, or a copy of the
value on Line 16b. If a shortage occurs, the amount should be en-
credit memo is required.
tered on Line 30.
– Claims against manufacturer: A shipment containing a
Line 10
– Cigars purchased at manufacturer’s list price (up to
Line 23a
concealed shortage or a shipment that is not accepted by the dealer.
$120/M): Any entry on this line must be supported by supplementary
Any entry on this line must be supported by Form R-5604B(C).
schedule (R-5604B(P)). Show total manufacturer’s list price from all
– Return to manufacturer unstamped: Shipments of un-
supplementary schedules times 8 percent to get the tax value.
Line 11
stamped cigarettes received by the dealer in error. Any entry on this
– Cigars purchased at manufacturer’s list price (over
Line 23b
line must be supported by Form R-5604B(C).
$120/M): Any entry on this line must be supported by supplementary
schedule (R-5604B(P)). Show total manufacturer’s list price from all
– Unstamped merchandise destroyed: Unsaleable cigarettes
Line 12
that cannot be returned to the manufacturer. Any entry on this
supplementary schedules times 20 percent to get the tax value.
line must be supported by Form R-5604B(C), a credit memo, or
– Smoking tobacco manufacturer’s list price – Any entry
Line 23c
Form R-5605, Certification of Cancelled and Destroyed Stamps
on this line must be supported by Supplementary Schedule (R-
(ABT 100), that is properly executed by a representative of this
5604B(P)). This can be the same form used for Line 2 of the tax
Department.
return to report cigarettes purchased. Show total manufacturer’s list
– Other: Tax exempt sales to foreign consuls and sales to
price from all supplementary schedules times 33 percent to get the
Line 13
tax value. Pipe tobacco and RYO must be reported on Schedule 3.
ship stores. Form R-5604B(C) Form R-5607 (Certificate of Tax-
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