CIG 59A
Instructions for Completing Dealer’s Monthly Report of
Rev. 11/13
Page 2
Stamped/Unstamped Cigarette Purchases From Another Licensed Wholesaler
In the event that you have received unstampled cigarettes during the month
The receipts should be entered daily with a separate line used for each invoice.
from another licensed wholesaler or purchased stamped cigarettes from
Only those cigarettes actually received during the month covered by the
another licensed wholesaler, a CIG 59A is required. A report is required
report should be reported. In the case of a short shipment, report only those
every month that the account is active.
cigarettes actually received. The back order should then be reported in the month
actually received, using the invoice number to which the back order applies.
Header
All lines must be completed.
Each column should be totaled and the total entered on the “Page Total” line at
Enter date cigarettes are received.
Column 1
the bottom of the report. If only one page is required for the month, the “Summary
Column 2
Enter wholesaler invoice number. Care should be taken not to
Total” will be the same as the “Page Total.” If more than one page is used, page
erroneously enter bill of lading, standing order number, P.O.
totals should be summarized and the summary total entered on the “Summary
number or any number other than the invoice number.
Total” line of the last page of the report for each supplier of unstamped cigarettes.
Column 3
Enter consent to transport number issued by the Ohio Department
Grand totals for the proper months should then be combined and the result
of Taxation, Excise Section (prior to shipment) from the licensed
inserted on line 14 of the semiannual Ohio cigarette tax return. Should you have
wholesalers you have purchased unstamped cigarettes from.
stamped purchases, the dollar amount of the stamps affi xed will be reported on
line 3 (tax paid by supplier) with the stamped cigarettes included on line 14 of the
Enter (S) or (U) to designate whether stamped or unstamped
Column 4
semiannual Ohio cigarette tax return.
cigarettes were purchased.
The value of the tax stamps still in inventory on these cigarettes will be included
Column 5
Enter names of licensed wholesalers from whom cigarettes are
on line 6, and the cigarettes still in inventory will be included on line 18.
through 8
purchased and the number of cigarettes received from each.
This report must be completed if cigarettes were received from another licensed wholesaler unstamped,
or stamped cigarettes were purchased from another licensed wholesaler during the month.