Form Ct-1 - Resident Stamper'S Monthly Tax Stamp And Cigarette Return
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Form CT-1
Massachusetts
Resident Stamper’s
Department of
Monthly Tax Stamp and Cigarette Return
Revenue
This return must be filed on or before the 20th day of each calendar month for the preceding month. A signed Schedule CT-NPM must be at-
tached with this return.
Name of licensee
License number
Federal Identification number
Name of contact person
Mailing address
City/Town
State
Zip
Classification
Telephone
Month
Year
Unaffixed Massachusetts Cigarette Tax Stamps at Face Value
11 Inventory at beginning of month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 $
12 Purchased or otherwise acquired . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 $
13 Add lines 1 and 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 $
14 Subtract inventory at end of month:
Number of stamps 20s _________________ @ $. ___________________ (tax rate) = $ __________________
25s _________________ @ $. ___________________ (tax rate) = $ __________________
Total inventory at end of month. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 $
15 Stamps applied to unstamped cigarettes. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 $
Report of Unstamped Cigarettes.
Effective July 1, 2008 little cigars are taxed as cigarettes.
Number of cigarettes
20s & 25s
Include cigarettes with stamps from other states.
16 Inventory at beginning of month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
17 Cigarettes purchased or otherwise acquired (from Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
18 Add lines 6 and 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
19 Inventory at end of the month (from Schedule CT-1E). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Unstamped cigarettes to be accounted for. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Accounting of Unstamped Cigarettes.
Effective July 1, 2008 little cigars are taxed as cigarettes.
11 Sales to U.S. agencies (from Schedule CT-1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Sales and transfers outside of Massachusetts (from Schedule CT-1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Sales of unstamped cigarettes within Massachusetts (from Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Unstamped cigarettes stamped by you. Divide line 5 by $. __________ per cigarette. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Unstamped cigarettes accounted for. Add lines 11 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Variance. Subtract line 10 from line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Tax due for cigarettes. Multiply line 16 by $. __________ per cigarette . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 $
18 Total number of miscellaneous unstamped cigarettes sold in Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Amount payable for miscellaneous unstamped cigarettes sold in Massachusetts. Multiply line 18 by __________ . . . . . . 19 $
20 Total amount payable for cigarettes. Add lines 17 and 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 $
21 Total purchase price of smokeless tobacco sold in Massachusetts: $ ________________ × ________________ %. . . . . 21 $
22 Total tax due and payable with this return. Add lines 20 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 $
23 Number of little cigars stamped for month ____________________
DOR Use Only
Signed Schedule CT-NPM attached.
Declaration
The undersigned certifies under the penalties of perjury that all lines and statements herein contained or upon schedules attached hereto are true and
accurate in every particular.
Print name of licensee
Signature
Date
This form has been approved by the Commissioner of Revenue. Mail this return and required schedules, together with payment in full, to: Massachu-
setts Department of Revenue, PO Box 7004, Boston, MA 02204.
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