Form R-5604i - Instructions For Louisiana Tobacco Tax Return Page 2
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1
2RYO must also be reported on Schedule R-5602 NPM or R-5603
– Net tax liability due: Add Lines 31 through 33. Make pay-
Line 34
PM, whichever is applicable.
ment to Louisiana Department of Revenue.
Do not send cash.
– Other tobacco products – Any entry on this line must be
Line 23d
Schedule 1:
supported by Supplementary Schedule (R-5604B(P)). This can be
the same form used for Line 2 of the tax return to report cigarettes
Columns A and B – enter the date and invoice number for stamps
purchased. Show total tax due for smokeless tobacco and other to-
purchased within the reporting period.
bacco products from all supplementary schedules times 20 percent
to get the tax value.
Columns C, D, and E – enter the number of stamps by denomina-
tion.
– Less cigars and other tobacco products credits: All credits
Line 24
to previously reported cigar and other tobacco products stock. A
Column F – show the total tax value representing the stamps pur-
supplementary schedule (R-5604B(C)) is required. The same sup-
chased per invoice listed.
plementary form used for cigarettes may be used for this credit.
Total the columns. The total amounts are then reported on Line 1
– Gross tax value – Cigars and other tobacco products: Add
Line 25
of Schedule 2.
Lines 23a through 23d minus Line 24.
– Less stamped cigarettes returned to the manufacturer:
Line 26
Schedule 2:
Stamped cigarettes returned to the manufacturer for credit. An orig-
inal signed affidavit and copy of the credit memo must be attached.
Line 1 – Enter the totals from Schedule 1 for stamps purchased
If stamped cigarettes are to be destroyed, the Louisiana Department
within the reporting period.
of Revenue must be notified in order to arrange a date for the wit-
ness of such destruction. Attach a copy of Form R-5605 (ABT-100)
Line 2 – Enter the number of stamps, by denomination, in invento-
to support each transaction.
ry at the beginning of the month and show the total tax value. This
amount should match ending inventory from prior month’s report.
– Total tax liability – cigars and other tobacco products:
Line 27
Subtract Line 26 from Line 25.
Line 3 – Total each column for Lines 1 and 2.
– Less: 6 percent discount – A resident wholesale dealer is
Line 28
Line 4 – Enter the number of stamps, by denomination, in inven-
allowed a 6 percent discount on the gross amount of tax due for
tory at the end of the month and show the tax value.
accurately reporting and timely remitting the tax due. Nonresident
dealers are allowed a discount for accurately reporting and timely
Line 5 – Subtract the amounts on Line 4 from the amounts on Line
remitting of tax due equal to that allowed in their state of domicile
3 and enter the tax value balance on Line 21C on the face of the
not to exceed 6 percent. When a check or other instrument tendered
return.
for payment of taxes is returned unpaid, the discount is forfeited.
The discount is forfeited on cigars and other tobacco products not
purchased direct from a qualified manufacturer.
Schedule 3:
– Net tax liability on cigars and other tobacco products:
Line 1 – Enter the number of ounces and the total list price of pipe
Line 29
Subtract Line 28 from Line 27.
tobacco in the respective columns.
– Cigarette tax liability from Line 22 if greater than zero.
Line 30
Line 2 – Enter the number of ounces and the total list price of
RYO manufactured by a participating manufacturer in the respec-
– Total tax liability due: Add Line 29 plus Line 30.
Line 31
tive columns. This information should also be reported on Schedule
– Penalty: If the return is not filed by the 20th of the fol-
Line 32
R-5603 PM.
lowing month (or 20 days after the reporting period), the dealer is
Line 3 – Enter the number of ounces and the total list price in
charged a penalty of 5 percent per month not to exceed 25 percent.
the respective columns of RYO manufactured by a nonparticipating
Line 33 – Interest is due if the payment of the tax is late. Refer to
manufacturer. This information should also be reported on Sched-
the Tax Interest Rate Schedule (R-1111) for monthly interest rates
ule R-5602 NPM.
that apply. Form R-1111 is available on the Department’s website at
Line 4 – Total the List Price column. This amount should be in-
cluded in the amount reported on Line 23c.
RegIonaL offIces
Baton Rouge – Main Office
617 North Third Street, Baton Rouge, LA 70802
P.O. Box 201, Baton Rouge, LA 70821-0201
225.219.7656
southeast District
north District
New Orleans
504.568.5233
Alexandria
318.487.5333
Monroe
318.362.3151
southwest District
Shreveport
318.676.7505
Baton Rouge
225.219.5500
Lafayette
337.262.5455
Lake Charles
337.491.2504
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