Form Ct-5 - Licensed Cigarette Distributor'S Monthly Cigarette Tax Return Page 2
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1
2INSTRUCTIONS FOR FORM CT-5
A. Indicate the period and year for which the return is being fi led in the appropriate spaces provided.
B. Indicate the Licensed Cigarette Distributor’s name, address, license number, city or town, county, state, zip code and federal
identifi cation number in the appropriate spaces provided.
CIGARETTE TAX STAMP ACCOUNT
CIGARETTE STOCK ACCOUNT
Unstamped Cigarettes: Any cigarettes which do not have an Indi-
Only those licensed cigarette distributor’s that buy unstamped
ana cigarette stamp affi xed to the original packages, regardless if
cigarettes are required to complete this section.
another state’s stamp is affi xed.
This inventory is an inventory of the Indiana cigarette tax stamps.
Line #1: Beginning Inventory of Unstamped Cigarettes - Indicate
the number of unstamped cigarettes in inventory at the beginning
Line #1: Beginning Inventory of Tax Stamps - Indicate the value
of the reporting period (NOTE: This fi gure must agree with the
of all cigarette stamps not affi xed to original packages in inven-
closing inventory of the previous month).
tory at the beginning of the reporting period in columns A, B and
C. (NOTE: This fi gure must agree with the closing inventory
Line #2: Purchases of Unstamped Cigarettes
of the previous reporting period.)
A. Indicate the number of cigarettes imported into Indiana which
do not bear an Indiana cigarette stamp. This fi gure must be
Line #2: Purchases of Tax Stamps - Indicate the value of ciga-
supported by fi ling an itemization of these cigarettes on
rette tax stamps purchased during the month in columns A, B and
Schedule CT-12A.
C. These fi gures must be supported by fi ling an itemization of
these purchases on Schedule CT-11.
B. Also, indicate the number of cigarettes purchased in Indiana
which do not bear an Indiana cigarette stamp. This fi gure
Line #3: Total inventory of Tax Stamps - Indicate the total of
must be supported by fi ling an itemization of these cigarettes
lines #1 and #2 of columns A, B and C in the appropriate spaces.
on Schedule CT-12B.
Line #4: Ending Inventory of Tax Stamps - Indicate the value of
C. The totals of Schedules CT-12A and CT-12B are to be added
all cigarette stamps not affi xed to original packages in inventory
and the total indicated on Line #2 of CT-5.
at the close of business on the last day of the reporting period.
This fi gure must be supported by fi ling an itemization of these
Line #3: Total Inventory - Indicate the sum of Lines #1 and #2.
cigarettes on Schedule CT-11.
Line #4: Ending Inventory of Unstamped Cigarettes - Indicate
the number of the unstamped cigarettes in inventory at the close of
Line #5: Total Stamps Used - Indicate the total of Line #3 minus
business on the last day of the reporting period. This fi gure must be
Line #4 in columns A, B and C.
supported by fi ling an itemization of these cigarettes on Schedule
CT-11. Included in this fi gure should be all out-of-state stamped
Line #6: Total Cigarette Tax Used - Indicate the total of Line #5
cigarettes (saleable and damaged).
of columns A, B and C.
Line #5: Sales in Interstate Commerce - Indicate the number of
For questions please call (317) 615-2710
unstamped cigarettes shipped from Indiana to another state. This
fi gure must be supported by fi ling an itemization of each shipment
on Schedule CT-12D. Separate state totals and insert in boxes A
through C. Use box D to report out of state stamped cigarettes
returned to manufacturer from Schedule 13. Total boxes A through
D and insert on line 5.
Line #6: Sales to Indiana Licensed Distributors - Indicate the
number of unstamped cigarettes sold to Indiana licensed cigarette
distributors whether shipment is made direct from your Indiana
warehouse or from an out-of-state distributor or manufacturer.
This fi gure must be supported by fi ling an itemization of each sale
on Schedule CT-12E.
Line #7: Total Deductions - Indicate the total of Lines #4, #5 and
#6.
Line #8: Number of Cigarettes Stamped - Indicate the total of Line
#3 minus Line #7.
Line #9: Tax on Cigarettes - Indicate the total of Line #8 multiplied
by the current tax rate.
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