Form 609 - Maryland Other Tobacco Products (Otp) Wholesaler Tax Return - 2013 Page 2
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1
2MARylAnD OTHeR TOBAccO PRODUcTs
fORM
Page 2
609
(OTP) WHOlesAleR TAX ReTURn
insTRUcTiOns
2013
This return and the OTP tax due, as required by
C
1a, 2a, 3a-3e
Tax-General Article, Section 12-202(a)(2), shall
Combined by OTP product type, enter the
be properly filed and received by the Revenue
Total Wholesale Price of all sales in Maryland
Administration Division no later than the 21st day
during the report month. For purposes of this
of the month following the month in which the
return, “Wholesale Price” means the price for
wholesaler has sold OTP to a Maryland OTP retailer
which an OTP wholesaler buys OTP from an
or tobacconist. If the due date is a weekend or State
OTP manufacturer. The sum of Column C is
Holiday, the deadline is automatically extended to
the total amount of invoices (wholesale prices)
the next business day. A return must be filed even
after subtraction of all OTP credits from the
for a month in which there was no activity. For
OTP manufacturer, but without any reduction
purposes of this return, an OTP “wholesaler” is a
of discounts trade allowances, rebates, or the
person, whether located in or out of the State, who
federal tobacco floor tax.
holds for sale or sells OTP to a licensed OTP retailer
3f
or tobacconist in Maryland.
Enter the total of Lines 3a through 3e.
Each
wholesaler
shall
maintain
supporting
documentation
as
required
under
Business
1c, 2c, 3h
Regulation Article, Section 16.5-214.
Multiply total wholesale price by the applicable tax
“Premium cigars” means cigars that have hand-
rate.
rolled wrappers made from whole tobacco leaves
4
where the filler, binder, and wrapper are made of
Add lines 1c, 2c, and 3h for total tax due.
all tobacco, and may include adhesives or other
materials used to maintain size, texture, or flavor.
Make
checks
payable
to
“Comptroller
of
Maryland”. Send payment to:
Column Line
Comptroller of Maryland
B
1a, 2a, 3a-3e
Revenue Administration Division
Enter the number of sales transactions for each
P.O. Box 2999
product type of OTP sold in Maryland during the
Annapolis, MD 21404-2999
report month. Schedule A (Form 609A) must be
The completed OTP Wholesaler Tax Return must be
completed for all Roll-Your-Own (RYO) tobacco
signed by an owner, partner, officer of the corporation,
sales during the report month.
or an agent who has signing authority binding the
Note: The number of sales reported in Column
owner, partner, or officer of the corporation.
B should correspond with the number of sales
For more information:
reported by product type from your invoices. For
example, if you report 20 sales transactions of
cigars in Column B, these 20 sales transactions
Telephone: 410-260-7980, 1-800-638-2937
must be reported from your invoices. If you
Fax: 410-974-3608
report 25 sales transactions of RYO tobacco in
Column B, these 25 sales transactions must be
reported from your invoices. In addition, for
RYO tobacco, these 25 sales transactions must
be reported on Schedule A.
COM/RAD-609
Revised 02/13
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