Form Tob 50005 - Cigarette And Tobacco Invoice Schedule Page 2

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Form TOB 50005 - Page 2

Instructions for Cigarette and Tobacco Invoice Schedule

All Wholesalers:

Remittance and credits are subject to final audit. Credits will be disallowed without the proper documentation. You are required to file the return each calendar month even if there are

no transactions. Returns that do not include all information requested on the prescribed forms will not constitute the mandatory return and will be regarded as delinquent.

Complete all requested information regarding your wholesale company, including your FEIN or SSN, month and year of report and your Oklahoma Tax Commission License number.

Line Rules:

1. Enter the Oklahoma Tax Commission Sales Tax Permit of the Retail outlet you are selling to under the column OTC Sales Tax Permit.

2. Enter the Oklahoma Tax Commission Retail, Wholesale or Distributor permit number of the outlet you are selling to under the column OTC Cigarette Tobacco permit (use TR number for the

Tribal Shops).

3. Enter the name of the entity the shipment is being shipped to under the column Ship to Name.

4. Enter the address of the entity the shipment is being shipped to under the column Ship to Address.

5. Enter the city of the entity the shipment is being shipped to under the column Ship to City.

6. Enter the state of the entity the shipment is being shipped to under the column Ship to State.

7. Enter the Zip Code of the entity the shipment is being shipped to under the column Ship to Zip.

8. Enter the type of transaction made under the column Transaction Type. Please use the following abbreviations to identify the transaction type:

CM – Credit Memo

PU – Purchases

SL – Sales

9. Enter the product type (either 20’s or 25’s) under the column Product Type.

10. Enter the invoice number of the shipment being shipped under the column invoice number.

11. Enter the date of the shipment under the column Invoice Date.

12. Enter the UPC code of the product sold under the column UPC Code.

13. Enter a short description of the product under the column Description.

14. Enter the weight (in ounces) of the product sold under the column Individual Unit Weight.

15. Enter the number of units sold under the column Unit Quantity.

16. Enter the unit of measurement (packs, cans, bags, sticks) under the column U/M Description.

17. Enter the manufacture list price of the product sold under the column Manufacture List Price.

Sign and date this form and mail no later than the 10th of the month succeeding the report period to: Oklahoma Tax Commission

2501 North Lincoln Boulevard

Oklahoma City, OK 73194

Definitions

“Oklahoma Full Rate” – means all full-tax-rate locations in the State of Oklahoma.

“New Compact” – means retail locations located on trust land owned or licensed by Federally Recognized Indian Tribes or Nations which signed compacts with the State of Oklahoma regarding

cigarette and tobacco products after January 1, 2003.

“Exception Rate” – means certain retail locations on trust lands in other specific locations, owned or licensed by Federally Recognized Indian Tribes or Nations which signed compacts with the

State of Oklahoma regarding cigarette and tobacco products after January 1, 2003.

“State/Tribal” – means certain tribal locations on trust land owned or licensed by Federally Recognized Indian Tribes or Nations which signed compacts with the State of Oklahoma regarding ciga-

rette and tobacco products after July 1, 2008.

“State/Tribal Border Compact” – means retail locations located on trust land owned or licensed by Federally Recognized Indian Tribes or Nations which signed compacts with the State of Oklahoma

regarding cigarette and tobacco products after July1, 2008 and are located within twenty (20) miles of the state line between Oklahoma and Kansas or Oklahoma and Missouri.

“Texas Border Rate” – means certain retail locations located on trust land within 20 miles of the Oklahoma/Texas border owned or licensed by Federally Recognized Indian Tribes or Nations which

signed compacts with the State of Oklahoma regarding cigarette and tobacco products after January 1, 2003.