Schedule Ct-Npm - Stamper'S Reporting Schedule On Sales By Non-Participating Manufacturers Page 2
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1
2Schedule CT-NPM Instructions
In connection with the Master Settlement Agreement be-
Non-participating manufacturer
Column c
tween certain cigarette manufacturers and the Common-
“Non-participating manufacturer” (NPM) means any to-
Enter the total number of sticks of each brand contained
wealth of Massachusetts, the Department of Revenue is
bacco product manufacturer who is not a Participating
in packages to which you affixed the Massachusetts tax
required to compile information about cigarettes sold by
Manufacturer (signatory) to the tobacco Master Settlement
stamp in the reporting month. Do not include cigarettes
Non-Participating Manufacturers (NPMs) in this state.
Agreement dated November 23, 1998. A tobacco product
that you purchased with the tax stamp already affixed.
Please refer to MGL. Ch. 94E, Provisions Concerning
manufacturer ceases to be a non-participating manufac-
Column d
Certain Tobacco Manufacturers, and DOR regulation 830
turer upon entering into the Master Settlement Agreement.
CMR 94E.1.1.
Enter the total number of sticks of each brand contained
An updated list of Participating Manufacturers and their
in packages to which you affixed the tax stamp of any juris-
known brands is available at the National Association of
Complete this schedule and submit it within 20 days after
diction other than Massachusetts in the reporting month.
Attorneys General (NAAG) website at by
the close of the reporting month if you are an authorized
Also, provide a breakdown of each total by jurisdiction.
clicking on “Tobacco Settlement Documents” and then on
cigarette stamper. Each schedule must be signed by an
“Brand Name Lists for MSA Participating Mfrs-Tobacco
individual authorized to speak for your business. Retain a
Column e
Products.” If a brand is not listed on that site, then it should
copy for your files.
Enter the total number of sticks of each brand in your in-
be considered an NPM brand.
ventory on the first day of the reporting month.
You must report the number of individual cigarettes (sticks),
not packs or cartons. Also, you must submit a signed
Line-by-Line Instructions
Column f
Schedule CT-NPM with Form CT-1 or Form CTS-1NR
This schedule must be completed for every cigarette brand
Enter the total number of sticks of each brand that you pur-
even if you did not purchase any brands from an NPM or
that (a) is stamped for sale within Massachusetts and (b) is
chased in the reporting month.
if the number required in any column is “0.”
not on the list of Participating Manufacturer brands referred
Column g
to above.
Definitions
Enter the total number of sticks of each brand in your in-
Enter your business name and address as they appear on
Cigarette
ventory on the last day of the reporting month.
your stamper authorization. Also enter your taxpayer identi-
“Cigarette” means any product that contains nicotine, is in-
fication number (EIN) and the name and telephone number
tended to be burned or heated under ordinary conditions
Where to File
of an individual able to answer questions about your report.
of use, and consists of or contains (a) any roll of tobacco
Complete this schedule in full and mail it along with Form
If you need more space, please provide the required infor-
wrapped in paper or in any substance not containing to-
CT-1 or Form CTS-1NR to: Massachusetts Department
mation on copies of this form.
bacco; (b) tobacco, in any form, that is functional in the
of Revenue, Cigarette Excise Unit, PO Box 7004, Bos-
product, which, because of its appearance, the type of to-
ton, MA 02204.
Column a
bacco used in the filler, or its packaging and labeling, is
Enter the full brand name of the product stamped for sale
likely to be offered to, or purchased by, consumers as a
(do not abbreviate). Do not break down into sub-categories,
cigarette; or (c) any roll of tobacco wrapped in any sub-
such as regular, menthol, light, etc. For example, for a cig-
stance containing tobacco which, because of its appear-
arette named “Alpha Bravo Gold Menthol Lights,” report
ance, the type of tobacco used in the filler, or its packag-
only “Alpha Bravo Gold.” Do not report as “A B Gold” or “A
ing and labeling, is likely to be offered to, or purchased by,
B Gold Menthol Lights.”
consumers as a cigarette described in clause (a) of this
definition.
Column b
Enter the name and address of the NPM of each brand. If
Tobacco product manufacturer
you purchased the cigarettes from someone other than the
“Tobacco product manufacturer” means any person who
NPM, also identify that seller. If the cigarettes were manu-
meets the definitions found in MGL. Ch. 94E.
factured outside the U.S., also identify the first importer.
2.5M 5/02 CRP0102
printed on recycled paper
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