Instructions For Monthly Report Of Tobacco Products, Snuff, And Chewing Tobacco (Page 2 of 3) in pdf

73A422(I) (8-13)

Instructions For Monthly Report

Commonwealth of Kentucky

of Tobacco Products, Snuff,

DEPARTMENT OF REVENUE

and Chewing Tobacco

on purchases of untaxed chewing tobacco at the

Lines 8 through 16:

Lines 8 – 10: The tax on snuff is based on the net

same rate.

c) Sixty-five cents ($0.65) per each pound unit (net

weight of product sold during the reporting month. For

weight of at least 8 ounces but not more than 16

retail distributors, the tax is based on purchases of

ounces) sold. For retail distributors the tax is levied

untaxed

snuff

during

the

reporting

month.

on purchases of untaxed chewing tobacco at the

Sales/purchases and adjustments are reported in units.

same rate.

Adjustments are made to total sales/purchases, in units,

If the container, pouch, or package on which the tax is

during the month. Separate sheet summarizing any

levied contains more than sixteen (16) ounces by net

adjustments is required.

weight, the rate that shall be applied to the unit shall

Line 11:

Snuff taxed at the rate of nineteen cents

equal the sum of sixty-five cents ($0.65) plus nineteen

($0.19) per each one and one-half (1-1/2) ounces or

cents ($0.19) for each increment of four (4) ounces or

portion thereof by net weight sold.

portion thereof exceeding sixteen (16) ounces sold. For

Line 12: Snuff tax equals line 10 multiplied by the tax

retail distributors the tax is levied on purchases of

rate on line 11.

untaxed chewing tobacco at the same rate.

Line 13: A distributor discount may be applied for the

same reasons as line 6.

Instructions

Line 14: Total snuff tax due equals line 12 minus the

distributor discount on line 13.

Lines 1 through 7:

Line 15: Enter the total amount of chewing tobacco tax

Line 1: Total distributor’s sales price of taxable tobacco

due from page 2, line 40.

products (excluding snuff and chewing tobacco) sold in

Line 16: Add line 7, line 14, and line 15 and enter the

Kentucky for the reporting month, or if you are a retail

total amount of tax due. Make your check payable to

distributor, report the total purchase price of untaxed

Kentucky State Treasurer.

tobacco products (excluding snuff and chewing tobacco)

purchased for the reporting month.

(Do not include

Line 17 through 21:

Lines 17 – 19: The tax on chewing tobacco is based on

tobacco products tax in line 1).

Line 2: Taxable sales/purchases may be adjusted to

the net weight of product sold during the reporting

account for the following transactions:

month.

For retail distributors, the tax is based on

- Less portion of tobacco products sales price

purchases of untaxed chewing tobacco during the

reported on line 1 on which you previously paid the

reporting month. Sales/purchases and adjustments are

15% tax to your supplier (another licensed supplier);

reported in units.

Adjustments are made to total

sales/purchases, in units, during the month. Separate

- Less portion of tobacco products sales price or

sheet summarizing any adjustments is required.

purchase price reported on line 1 that you returned

Line 20: Chewing tobacco taxed at the rate of nineteen

to the distributor for credit.

cents ($0.19) per each single unit (less than 4 ounces)

(Do not include tobacco products tax in line 2). Total

sold.

adjustments may not exceed total taxable transactions.

Line 21: Tax due on single units of chewing tobacco

Excess adjustments may be carried over to the following

equals line 19 multiplied by the tax rate on line 20.

month’s return. Separate sheet summarizing any line

2 adjustments is required.

Lines 22 through 26:

Lines 22 – 24: The tax on chewing tobacco is based on

Line 3: Net sales/purchases equals line 1 plus or minus

adjustments made on line 2.

the net weight of product sold during the reporting

Line 4: Tobacco products taxed at the rate of fifteen

month.

For retail distributors, the tax is based on

percent (15%).

purchases of untaxed chewing tobacco during the

Line 5: Tobacco products tax due before the distributor

reporting month. Sales/purchases and adjustments are

discount equals line 3 multiplied by the tax rate on line 4.

reported in units.

Adjustments are made to total

Line 6: If a distributor or retail distributor timely reports

sales/purchases, in units, during the month. Separate

and pays the tax due, a deduction of one percent (1%) of

sheet summarizing any adjustments is required.

the tax due may be taken. Multiply the tax due on line 5

Line 25: Chewing tobacco taxed at the rate of forty

by 1% (.01).

cents ($0.40) per each half-pound unit (more than 4

Line 7: Total tobacco products tax due equals line 5

ounces but not more than 8 ounces) sold.

minus the distributor discount on line 6.

Line 26:

Tax due on half-pound units of chewing

tobacco equals line 24 multiplied by the tax rate on line

25.

Page 2 of 3

Instructions For Monthly Report Of Tobacco Products, Snuff, And Chewing Tobacco Page 2

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