Form Tt-101m Schedule - Wisconsin Moist Snuff Tax Multiple printable pdf download

TT‑101M INSTRUCTIONS

INTRODUCTION

Tax‑Paid Credits – Schedule 4

Itemize all tax-paid moist snuff found to be short shipped, lost, or damaged

Form TT-101M, Wisconsin Moist Snuff Tax Multiple Schedule, is an attachment

prior to receipt of the tax-paid moist snuff from a Wisconsin tobacco products

to your monthly Wisconsin Tobacco Products Tax Return (Form TT-100) to report

distributor. Also report documented damage taking place on the premises, and

purchases, related credits, and sales.

merchandise discovered damaged after its receipt. Out-of state permittees report

credits to Wisconsin customers as a negative sale on Schedule 6.

FILING METHOD

This schedule must be filed electronically as an attachment to an approved xml schema

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

SALES SCHEDULES

Sales are reportable in the month that actual physical movement of the moist snuff

DUE DATE

takes place from a distributor’s premises.

This schedule is due with your Form TT-100.

Untaxed Sales – Schedule 5

Itemize all sales of untaxed moist snuff made during the month to Wisconsin

HOW TO COMPLETE THIS SCHEDULE

permittees or shipped out-of-state. Persons receiving untaxed moist snuff in

• Check the box indicating the type of schedule that it represents (for example:

Wisconsin must have the appropriate permit to purchase moist snuff tax-free.

check box 1 if you are using the form to report untaxed purchases).

Enter total untaxed out-of-state shipments on line 9 of Form TT-100.

• Each transaction must be entered on a separate line. Provide all requested

information for each transaction.

Tax‑Paid Sales – Schedule 6

Itemize all sales of tax-paid moist snuff whether sold to Wisconsin distributors

PURCHASE SCHEDULES

or Wisconsin retailers. For out-of-state permittees, enter the total on line 7 of

• When completing the purchase schedule, enter the moist snuff as shown on the

Form TT-100.

purchase invoices.

RECORD KEEPING

• Do not enter net amounts which reflect shortages or overages. Report these by:

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

• For shortages, enter the amount shorted on Schedule 3 or 4, as appropriate.

in preparing the return for a minimum of five years. Records must be kept at the

• For overages, enter the excess amount on a separate line of the purchase

permit location, and in a place and manner easily accessible for review by depart-

schedule.

ment representatives.

Untaxed Purchases – Schedule 1 (in-state permittees only)

ASSISTANCE

Itemize all untaxed moist snuff purchases received during the month. This

includes all free samples and promotional products received. Enter the total

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

moist snuff on line 7 of Form TT-100.

revenue.wi.gov.

Tax‑Paid Purchases – Schedule 2

From this web site you can:

Itemize all moist snuff products purchased and received during the month where

• Access My Tax Account

Wisconsin moist snuff taxes was paid.

• Complete electronic fill-in forms

• Download forms, schedules, instructions, and publications

CREDIT SCHEDULES

• View answers to frequently asked questions

“Credits” are moist snuff that have been purchased but not received on a permittee’s

• Email us for assistance

premises (shortages) and damaged merchandise, whether discovered upon or

after receipt.

Physical Address

Mailing Address

Untaxed Credits – Schedule 3 (in-state permittees only)

2135 Rimrock Road

Excise Tax Unit

Madison WI 53713

Wisconsin Department of Revenue

Enter untaxed moist snuff received from the manufacturer found to be short

shipped, lost, or damaged prior to being received from a manufacturer. Shortages

PO Box 8900

discovered before merchandise is received should be noted on papers provided

Phone: (608) 266-8970

Madison WI 53708-8900

by the carrier. Enter total untaxed credits on line 8 of Form TT-100.

FAX:

(608) 261-7049

Email:

excise@revenue.wi.gov

- 1 -

TT-101M (R. 10-13)

Wisconsin Department of Revenue

Form Tt-101m Schedule - Wisconsin Moist Snuff Tax Multiple

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