MARYLAND OTHER TOBACCO
fORM
Page 2
610C
PRODUCTS (OTP) TAX RETURN -
SCHEDULE C - OTP TAX CREDiT -
2013
OUT Of STATE SALES
Who must file this Form 610C?
4c, 5c
Multiply the total net invoice amount of
untaxed OTP by the applicable tax rate.
OTP RETAILER - An OTP retailer who reports
Enter this amount on Line 6.
purchases of “pipe tobacco” or “premium cigars”
on Line 1a or 2a of its Maryland OTP tax return,
6
Add Lines 4c and 5c.
Form 610 and for which an OTP tax credit is claimed,
because the pipe tobacco or premium cigars were
7
Add lines 3 and 6. Enter this amount on
sold out-of-state.
line 7 of the OTP tax return, Form 610.
For more information:
OTP TOBACCONIST - An OTP tobacconist who
reports purchases of OTP on Line 4a or 5a of its
Comptroller of Maryland
Maryland untaxed OTP tax return, Form 610 and for
Revenue Administration Division
which an OTP tax credit is claimed, because the OTP
P O Box 2999
was sold out-of-state.
Annapolis, MD 21404-2999
This schedule must be completed and submitted
with your Maryland OTP tax return, Form 610, for
Telephone: 410-260-7980, 800-638-2937
any report period in which an OTP tax credit is
Fax: 410-974-3608
claimed Enter your legal name, report period, type
of license, and license number on the lines provided.
Instructions for completion:
Line
1a, 2a
OTP RETAILER - Provide the total net invoice
amount for all untaxed “pipe tobacco” and
“premium cigars” reported on Lines 1a and
2a of the OTP tax return (Form 610) that
was sold out-of-state during the report
quarter
4a, 5a
OTP TOBACCONIST - Provide the net
total invoice amount for all untaxed OTP
reported on Lines 4a and 5a of the OTP
tax return (Form 610) that was sold out-of-
state during the report quarter
1b, 2b, The applicable OTP tax rate.
4b, 5b
1c, 2c
Multiply the total net invoice amount of
untaxed “pipe tobacco” and “premium
cigar” by the applicable tax rate. Enter this
amount on Line 3.
3
Add Lines 1c and 3c.
COM/RAD-610-3
02/13
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