Schedule C1 (Cigarettes) Page 2

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Schedule C1 (Cigarettes) - Instructions
Washington Administrative Code 458-20-186 - Tax on cigarettes
(602) Reports and returns. The department may require any person dealing with cigarettes in this state to complete
and return forms, as furnished by the department, setting forth sales, inventory, and other data required by the
department to maintain control over trade in cigarettes.
(a) Manufacturers and wholesalers selling stamped, unstamped, or untaxed cigarettes must submit a complete
record of sales of cigarettes in this state monthly. This report is due no later than the fifteenth day of the calendar
month and must include all transactions occurring in the previous month.
Note: Filing of this report on interstate shipments into Washington may also satisfy the requirement of the federal
Jenkins Act.
Title 15, Chapter 10A, section 376, U.S. Code {commonly referred to as the “Jenkins Act”; recently amended by
the Prevent All Cigarette Trafficking (PACT) Act in 2010}
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(a)(2) Not later than the 10
day of each calendar month, file with the tobacco tax administrator of the State into
which such shipment is made, a memorandum or a copy of the invoice covering each and every shipment of
cigarettes or smokeless tobacco made during the previous calendar month into such State; the memorandum or
invoice in each case to include the name and address of person to whom the shipment was made, the brand, and
the quantity thereof, and the name, address, and phone number of the person delivering the shipment to the
recipient on behalf of the delivery seller, with all invoice or memoranda information relating to specific
customers to be organized by city or town and by zip code.
For the full text of the PACT Act, click the following link:
Schedule C1 (Cigarettes) - STAMP CODES
S - Destination State, Stamp Affixed (Stamped)
U - Destination State, No Stamp Affixed (Unstamped)
E - Exempt Stamp Affixed (Allocation Sale to Washington Indian Tribe)
T - Tribal Stamp Affixed (Sale to Washington Compact Tribe)
C - Compact Stamp Affixed (Sale to Washington Compact Tribe)
O - Out-of-State Indian Tribal Stamp Affixed (Stamped)
Submitting a report in an alternative format
If you wish to submit your report in an alternative format, or if you have any other questions, please call the Special
Programs Division, Department of Revenue, at 360-570-3265, option 3.
For tax assistance or to request this document in an alternate format, visit or call 1-800-647-7706. Teletype (TTY) users may
call (360) 705-6718.
REV 82 2103e-C1 (10/28/10)

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