Instructions For Form 1350 - Tobacco Tax Return (Page 2 of 2) in pdf

EIN00012

FORM 1350 INSTRUCTIONS -- continued

11-26-13

penalty begins the day after you file the late return

FORM TB 1350C, PART I, SALES TO OTHER IDAHO

until you pay the tax.

DISTRIBUTORS

Enter the total "wholesale sales price" of tobacco products

Note: No penalty is due if no tax is due. The

minimum penalty amount is $10, and the

sold to other distributors within Idaho.

maximum penalty is 25%. Even if your payment is

only one day late, you still owe the entire monthly

For each sales invoice: enter the invoice date, invoice

number, customer's name, city and state, and the "wholesale

penalty.

sales price."

Interest. Interest accrues on late payments from

the due date until paid. Rates are as follows:

Use as many pages as you need to report all sales. Carry

the total from the last page forward to Form 1350, line 3.

1/1/2014 - 12/31/2014, 4% per year

1/1/2013 - 12/31/2013, 3% per year

FORM TB 1350C, PART II, SALES TO EXEMPT

1/1/2012 - 12/31/2012, 4% per year

ORGANIZATIONS

1/1/2011 - 12/31/2011, 4% per year

Enter the total "wholesale sales price" of tobacco products

sold to exempt organizations, such as federal military

Line 13a. Total due - Add lines 11 and 12. Attach payment

for amount due.

commissaries and Indian tribes.

Line 13b. Total refund - If there is a refund on line 11, we'll

Complete this form the same way you've completed previous

mail you a check.

forms.

FORM TB 1350A PURCHASES/SHIPMENTS INTO IDAHO

Use as many pages as you need to report all exempt sales.

Carry the total from the last page forward to Form 1350,

In-state distributors: Enter the total dollar amount of all

line 4.

purchases of tobacco products taxed and untaxed.

Out-of-state distributors: Enter the "wholesale sales price" of

Amended returns. Use this form to amend a tobacco

all products shipped into Idaho.

return. Check the "AMENDED RETURN" box at the top of

the return. If you didn't keep a copy of the original return, you

For each purchase or shipment into Idaho, you must

can get one by contacting the Tax Commission. Complete

enter: the date the tobacco product was actually received

the entire form using the corrected amounts. Don't enter the

into inventory or shipped into Idaho, the invoice number,

net change.

the invoice date, customer's name and address, and the

"wholesale sales price."

Payments by electronic funds transfer (EFT). You can

use EFT to make a payment. Whenever the amount due is

Use as many pages as you need to report all purchases/

$100,000 or greater, the law requires you to use EFT. You

shipments into Idaho. Carry the total from the last page

must file your written tax return on or before the due date,

forward to Form 1350, line 1.

indicating payment by electronic funds transfer.

FORM TB 1350B OUT-OF-STATE SALES

Payment by check. Make your check or money order payable

to the Idaho State Tax Commission. Don't staple your check to

Enter the total "wholesale sales price" of tobacco products

your return or send a check stub.

shipped to retailers outside of Idaho.

Payment by credit/debit card and e-check. You can use

For each sales invoice: enter the invoice date, invoice

a credit/debit card or e-check to make payments under

number, customer's name, city and state, and the "wholesale

$100,000 to the state of Idaho. You can pay through our

sales price."

website at tax.idaho.gov. We accept American Express,

Discover, MasterCard, and Visa. If you pay with a credit/

Use as many pages as you need to report all sales. Carry

debit card or e-check, our third-party provider will charge a

the total from the last page forward to Form 1350, line 2.

convenience fee.

Mail return to: Idaho State Tax Commission, PO Box 76, Boise, ID 83707-0076

IDAHO STATE TAX COMMISSION OFFICES

800 Park Blvd., Plaza IV

In the Boise Area: 334-7660

440 Falls Ave.

Twin Falls, Idaho 83301

Boise, Idaho 83712

Toll Free: (800) 972-7660

1910 Northwest Blvd., Suite 100

611 Wilson Ave., Suite 5

Hearing impaired (TDD):

Pocatello, Idaho 83201

Coeur d'Alene, Idaho 83814

(800) 377-3529

150 Shoup Ave., Suite 16

1118 F St.

Idaho Falls, Idaho 83402

Lewiston, Idaho 83501

Instructions For Form 1350 - Tobacco Tax Return Page 2

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