Form Tt-101c Schedule - Wisconsin Cigar Tax Multiple
ADVERTISEMENT
1
2TT-101C INSTRUCTIONS
INTRODUCTION
Tax-Paid Credits – Schedule 4
Form TT-101C, Wisconsin Cigar Tax Multiple Schedule, is an attachment to your
Itemize all tax-paid cigars found to be short shipped, lost, or damaged prior to your
Wisconsin Tobacco Products Return (Form TT-100) to report purchases, related credits,
receipt of the tax-paid cigars from a Wisconsin tobacco products distributor. Also report
and sales.
documented damage taking place on your premises and merchandise discovered
damaged after its receipt. Out-of-state permittees report credits to Wisconsin
FILING METHOD
customers as a negative sale on Schedule 6.
This schedule must be filed electronically as an attachment to the XML or Adobe Live-
Cycle fill-in Form TT-100 located at revenue.wi.gov/html/cigtob1.html.
SALES SCHEDULES
Sales are reportable in the month that actual physical movement of the cigars takes
DUE DATE
place from a distributor’s premises.
This schedule is due with your monthly Form TT-100 return.
Untaxed Sales – Schedule 5
Itemize all sales of untaxed cigars made during the month to Wisconsin permittees
HOW TO COMPLETE THIS SCHEDULE
or shipped out-of-state. Persons receiving untaxed cigars in Wisconsin must have
• Check the box indicating the type of schedule that it represents (for example: check
the appropriate permit to purchase cigars tax-free.
box 1 if you are using the form to report untaxed purchases).
Enter total untaxed out-of-state shipments tax credit on line 13 of Form TT-100.
• Use a separate line for each transaction / invoice and provide all the requested
information.
Tax-Paid Sales – Schedule 6
• Provide a subtotal for each page and a grand total on the last page.
Itemize all sales of tax-paid cigars whether sold to Wisconsin distributors or Wisconsin
• Report each transaction on its own line and provide all the information requested.
retailers. For out-of-state permittees, enter the total cigar tax on line 11 of Form TT-100.
• Report each receipt in single cigar brands.
RECORD KEEPING
Keep a complete copy of your return, including this schedule, and all records used in
PURCHASE SCHEDULES
preparing the return for a minimum of five years. Records must be kept at the permit
• When completing the purchase schedules, enter the cigars as shown on the purchase
location, and in a place and manner easily accessible for review by department
invoices.
representatives.
• Do not enter net amounts which reflect shortages or overages.
• For shortages, enter the amount shorted on Schedule 3 or 4, as appropriate.
ASSISTANCE
• For overages, enter the excess amount on a separate line of the purchase schedule.
You can access the department’s web site 24 hours a day, 7 days a week, at
revenue.wi.gov. From this web site you can:
Untaxed Purchases – Schedule 1 (in-state permittees only)
• Access My Tax Account
Itemize all untaxed cigar purchases received during the month. This includes all free
• Complete electronic fill-in forms
samples and promotional products received. Enter the total cigar tax on line 11 of
• Download forms, schedules, instructions, and publications
Form TT-100.
• View answers to common questions
Tax-Paid Purchases – Schedule 2
• E-mail us for assistance
Itemize all cigar products purchased and received during the month where Wisconsin
cigar tax was paid.
Physical Address
Mailing Address
2135 Rimrock Road
Excise Tax Unit
CREDIT SCHEDULES
Madison WI 53713
Wisconsin Department of Revenue
“Credits” are cigars that have been purchased but not received on a permittee’s premises
PO Box 8900
(shortages) and damaged merchandise, whether discovered upon or after receipt.
Phone: (608) 266-8970
Madison WI 53708-8900
Untaxed Credits – Schedule 3 (in-state permittees only)
Fax:
(608) 261-7049
Enter untaxed cigars received from the manufacturer found to be short shipped,
E-mail:
excise@revenue.wi.gov
lost, or damaged prior to being received from a manufacturer. Shortages discovered
before merchandise is received should be noted on papers provided by the carrier.
Enter total untaxed credits on line 12 of Form TT-100.
- 1 -
TT-101C (R. 10-13)
Wisconsin Department of Revenue
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial