Form Ct-139w - Wisconsin Retail Cigarette Inventory Tax Return - 2009 Page 2
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1
2WHO MUST FILE THIS RETURN
DUE DATE OF RETURN – September 30, 2009
All retailers who sell cigarettes in Wisconsin must complete
Sign, date, and mail your return plus remittance on or before
and file this return.
September 30, 2009.
Returns filed after that date are
subject to late-filing charges (see instructions for lines 6 and
INVENTORY TAX RATE
7).
On September 1, 2009, the Wisconsin excise tax on
cigarettes will increase from 8.85¢ to 12.6¢ per single
WHERE TO FILE YOUR RETURN
cigarette. This results in a $0.75 tax increase on a pack of
Mail your completed return and remittance to:
20 cigarettes (from $1.77 to $2.52 per pack). The tax on
Wisconsin Department of Revenue
packs of 25 will increase from $2.2125 to $3.15 per pack.
Mail Stop 5-107
PO Box 8900
TAKING YOUR CIGARETTE INVENTORY
Madison, WI 53708-8900
You are required to inventory all your unsold cigarettes,
regardless where stored, as of midnight on August 31, 2009.
RECORD KEEPING
You must keep a complete copy of your return and all
When you take inventory, count all full cartons and all
records used in preparing this return for at least four years.
individual (loose) packs of cigarettes received and in your
The records must be kept in a place and manner easily
possession by midnight August 31, 2009 (regardless where
accessible for review by department representatives.
stored). Include in your inventory all unsalable cigarettes
which you have not yet returned to your supplier.
ASSISTANCE AND FORMS
Assistance and forms are available at:
CIGARETTES IN VENDING MACHINES
2135 Rimrock Road
If you purchase cigarettes and place them in vending
Madison, Wisconsin 53713
machines located on your retail premises, you must include
(608) 266-8970 or
them in your inventory. However, if the cigarettes are owned
(608) 266-6701
and supplied by another cigarette vendor, that vendor is
responsible for taking inventory of the cigarettes in the
or write to:
vending machines and paying the cigarette inventory tax.
Mail Stop 5-107
Enter the vendor's permit number, as shown on the vending
PO Box 8900
machine, in the space provided on line 1 next to the
Madison, WI 53708-8900
appropriate check box on the front of this return.
E-mail:
excise@revenue.wi.gov
MULTIPLE RETAIL LOCATIONS
COMPLETING YOUR RETURN
Persons or businesses who hold a Cigarette Multiple
Inventory your cigarettes as previously described and
Retailer Permit, (e.g., (F)CMR-0000), must file and pay the
complete the front of this return computing the cigarette
inventory tax for all retail locations covered by the permit on
inventory tax you owe.
the Cigarette Permitee Inventory Tax Return (Form CT-138),
as instructed below.
If you do not have any cigarettes in inventory at the
beginning of business on September 1, 2009, check the
For all others if you have more than one retail location, you
appropriate box above the computation schedule.
must take a separate inventory of each location. Prepare
Line 6 LATE-FILING FEE – Any return not filed by the due
and file one inventory tax return (Form CT-139) for each
location.
Use the preprinted retail inventory tax return(s)
date of September 30, 2009, is subject to a statutory $10
mailed by the department. If you did not receive a tax return
late-filing fee. If you are filing this return after September 30,
for one of your locations, contact the department for a
2009, enter $10 on line 6.
preprinted form (see “Assistance and Forms”).
Pay by
separate check for each location and attach it to the
Line 7 INTEREST
–
If
this
return
is
filed
after
appropriate return; or group no more than eight individual tax
September 30, 2009, interest must be calculated on any tax
returns and pay this combined total amount due on one
due (line 6). Interest is computed on the tax due at the rate
check. Attach an add tape labeled “COMBINED” showing
of 1.5% per month (.0005 per day) from the due date of the
the eight or less return’s total amount due and the grand
return until date of tax payment.
Enter the interest
total (check amount) and attach it and the check to the
calculated on line 7.
return on top.
For example, if you are filing a return 20 days late, compute
WHOLESALE AND RETAIL PERMIT TYPES
the interest to enter on line 7 as follows:
If you receive more than one cigarette inventory tax return,
Multiply tax due on line 5 x .0005 x 20 days = Interest
compute your inventory tax on the return that contains your
Wisconsin cigarette permit number (e.g., prefix of CMR,
Line 8 TOTAL AMOUNT DUE – Add lines 5, 6, and 7.
FCMR, CV, FCV, CJ, FCJ, CD, or FCD, plus the four digit
Enter the total amount due on line 8. Recheck your math
number).
Separate and label wholesale and retail
and decimal placements. Make your check or money order
payable to the Wisconsin Department of Revenue. Do not
inventories on an attached schedule. Attach all other returns
you received to the back of your completed permittee return.
use electronic funds transfer (EFT) to pay the tax due with
this return.
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