Schedule Ct201-A - Minnesota Distributors Unstamped/other-State Stamped Cigarettes Received During The Month Page 2

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Schedule CT201-A Instructions
Cigarette Brands
Completing the Form
Subject to Fee
Enter the number of unstamped and other-
state stamped cigarettes received during the
There is a fee on cigarettes produced by
month. Group the entries by manufac-
manufacturers that:
turer.
• are not making annual payments to the
Be sure to include invoice numbers, not
state of Minnesota under the tobacco
bill-of-lading or standing-order numbers.
settlement agreement from State v. Philip
Morris Inc., No. C1-94-8565 (Minnesota
If you did not receive cigarettes during
District Court, Second Judicial District);
the month, write “none” on the first line.
or
Short Shipments
• have not voluntarily entered into an
Report only cigarettes actually received;
agreement with the state of Minnesota to
report back-ordered cigarettes when they
make payments under terms similar to
come in using the invoice number to which
those in the above settlement agreement.
the back-order applies.
When completing this form, you must
Credit Memos
report cigarettes received during the month
Report the invoice in full, and record the
by “non-fee brands” (i.e., produced by
credit memo on Schedule CT201-B.
manufacturers that have entered into an
agreement with the state) and “fee brands”
(i.e., produced by manufacturers not par-
ticipating in an agreement).

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