Instructions For Form Ct-001 - Wisconsin Cigarette Tax Refund Claim For Native American Tribes
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2CT-001 INSTRUCTIONS – WISCONSIN CIGARETTE
TAX REFUND CLAIM FOR NATIVE AMERICAN TRIBES
WHO IS ELIGIBLE TO FILE A REFUND CLAIM
FILING INSTRUCTIONS
A Wisconsin Native American tribal council that
1. Open MTA and select the account starting with 417
has entered into an agreement with the Wisconsin
from the id list.
Department of Revenue may file a claim for a refund
2. Select “File Refund Claim” from the menu box
for 70% of the Wisconsin cigarette taxes paid (unless
otherwise stated, within that agreement) on all cigarettes
located in the left-hand column.
purchased by the tribal council or persons authorized
3. Enter the dates of the first and last purchase
by the tribal council to sell cigarettes on the reservation
or trust land where the purchaser’s business is located
invoices included in the claim.
over which the tribe has jurisdiction. The land on which
4. Click on “Add Invoice Information” and select/enter
the cigarette sales occur must have been designated a
reservation or trust land on or before January 1, 1983, or
purchase/credit detail for each invoice included in
on a later date if determined by an agreement between
the claim.
the department and the tribal council.
5. Lines 9 through 15 will auto-calculate based on the
RETAILER REQUIREMENTS
invoice information entered.
Unless otherwise stated in the agreement, the tribal
6. Copies of each invoice verifying cigarette purchases
council or retailers selling cigarettes on which the refund
and credits must be provided to the department.
claim is based must:
Invoices should be attached to the claim. Arrange
invoices by retailer invoice date (oldest to newest).
1. Be approved by the tribal council to purchase and
To attach invoices:
sell the cigarettes.
a. Scan and save the documents to a file on your
2. Not sell cigarettes to another retailer or cigarette
computer.
wholesaler.
b. Select the “Add” link in the “Attachment” box
3. Not deliver cigarettes via common carrier, contract
located in the left-hand column of the MTA
carrier, or the US Postal Service.
refund request.
4. Purchase all cigarettes bearing a Wisconsin Tribal
c. From the popup window, select “Browse.”
tax stamp from distributors holding a valid permit
with the department.
d. Locate and highlight the file to be attached and
then select “Open.”
5. Not sell unstamped cigarettes. Each pack must have
the special distinctive Wisconsin Tribal cigarette tax
e. Type a description of the file (i.e. CT-001, Period
stamp affixed.
ccyy-mm-dd) and then select “Save.”
UPDATING AUTHORIZED TRIBAL RETAILERS
If you are unable to attach invoices you may mail
The tribal council must notify the department, using tribal
them to the address shown below. Invoices received
letterhead, of changes to the following:
by mail will be returned after the department has
reviewed the refund claim.
• Retailers authorized to sell cigarettes (both additions
and deletions with effective start and/or end date).
INVOICE REQUIREMENTS
Note: For new retail locations, include copy of the
Each invoice must contain the following information:
parcel map and warranty deed.
• Business name or street address if an authorized
1. Date of sale.
retailer.
2. Name and address of purchaser.
FILING RESTRICTIONS
• Claims must be filed though My Tax Account (MTA)
3. Name and address of authorized retailer where the
or by a department approved XML schema.
cigarettes were delivered.
• A maximum of two refund claims may be filed by a
tribal council within a calendar month.
4. Name and address of seller.
CT-1instr (R. 3-13)
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