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TT‑115 Instructions –

Tobacco Products Sales To/Returns From Authorized Tribal Retailers

INTRODUCTION

HOW TO COMPLETE THIS SCHEDULE

• Each transaction must be entered on a separate line. Be sure to provide all the

Distributors sales to Native American tribes and authorized tribal retailers includes

the tobacco products tax. If you sell tobacco products to tribal retailers, you must

information requested.

have on file a letter from the Tribal council stating the names and addresses of

• Group sales by authorized tribal retailers. Do not include cigarettes or nontobacco

the tribe’s authorized tobacco products retailers.

items (e.g., papers, pipes, lighters).

• Invoices for sales of tobacco products to authorized tribal retailers must show

Out-of-state distributors must include sales to Native American tribes and autho-

rized tribal retailers on their taxable sales schedules (Form TT-101, Form TT-101C,

the tobacco products tax as a separate charge or as a total tax amount on a

and Form TT-101M, Schedule 6, Tax-Paid Sales).

summary page on the invoice.

Tribal councils may file claims with the department for refunds of the tobacco

Line 24 Total. Enter the net combined total of Wisconsin tobacco products tax,

product taxes relating to the tobacco products purchased by their authorized

cigar tax, and moist snuff tax for the month (sales less returns) to authorized

tribal retailers.

WHO MUST COMPLETE THIS SCHEDULE

RECORD KEEPING

All distributors who sell tobacco products to federally recognized Native American

Keep a complete copy of your return, including this schedule, and all records used

tribes and authorized tribal retailers on which a tribe may file a claim for refund

in preparing the return for a minimum of five years (sec. 995.12(4), Wis. Stats.).

allowance.

Records must be kept at the permit location, and in a place and manner easily

accessible for review by department representatives.

DUE DATE

Include this schedule with your tobacco products tax return (Form TT-100) each

ASSISTANCE

month you have transactions (sales and/or returns) with an authorized tribal retailer.

You can access the department’s website 24 hours a day, 7 days a week, at

revenue.wi.gov. From this website, you can:

FILING METHOD

• Access My Tax Account (MTA)

This schedule must be filed electronically using an approved xml schema or Adobe

• Complete electronic fill-in forms

LiveCycle fill-in form located at revenue.wi.gov/html/cigtob1.html.

• Download forms, schedules, instructions, and publications

• Go to DOR website (revenue.wi.gov) select “online Services”

• View answers to commonly asked questions

• Under the Businesses Section of this page select Cigarette / Tobacco Products

• Email us for assistance

Tax

• Filing using Adobe LiveCycle form

Physical Address:

Mailing Address:

• Open TT-100 and follow instruction on the return page

2135 Rimrock Road

Excise Tax Unit

Madison WI 53713

Wisconsin Department of Revenue

• Check Form 115 and any other schedule needed for your return

PO Box 8900

• Filing using XML schema

Phone: (608) 266-8970

Madison WI 53708-8900

• To view XML schema select Excise Tax eFile from “Bulk Transfer Cigarette

Fax:

(608) 261-7049

and Tobacco E-Filing Information” box

Email: excise@revenue.wi.gov

TT-115 (R. 12-13)

Wisconsin Department of Revenue

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Instructions For Form Tt-115 - Tobacco Products Sales To Returns From Authorized Tribal Retailers - 2013

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