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


TT‑115 Instructions –
Tobacco Products Sales To/Returns From Authorized Tribal Retailers
• 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.
tribal retailers.
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.).
Records must be kept at the permit location, and in a place and manner easily
accessible for review by department representatives.
Include this schedule with your tobacco products tax return (Form TT-100) each
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 From this website, you can:
• 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
• Download forms, schedules, instructions, and publications
• Go to DOR website ( select “online Services”
• View answers to commonly asked questions
• Under the Businesses Section of this page select Cigarette / Tobacco Products
• Email us for assistance
• 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
(608) 261-7049
and Tobacco E-Filing Information” box
TT-115 (R. 12-13)
Wisconsin Department of Revenue
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