Fillable Form Ct-101 - Wisconsin Cigarette Tax Multiple Schedule (Page 2 of 2) in pdf

WISCONSIN CIGARETTE TAX MULTIPLE SCHEDULE INSTRUCTIONS

INTRODUCTION

Untaxed Purchases – Schedule 1 (in-state permittees only)

Form CT-101, Wisconsin Cigarette Tax Multiple Schedule, is an attachment to your month-

Itemize all untaxed cigarette purchases received during the month. This includes:

ly Wisconsin Cigarette Tax Return (Form CT-100 or Form CT-105) to report purchases,

1) unstamped cigarettes, or 2) other state stamped cigarettes that are stamped for

related credits, and sales. This schedule must be filed electronically as an attachment

interstate commerce. Enter the total cigarette sticks on line 2 of Form CT-100.

to the applicable form. Forms CT100 and CT-105 are located at

Tax-Paid Purchases – Schedule 2

html/cigtob1.html. Check the box indicating the type of schedule that it represents (for

Itemize all tax-paid cigarette purchases received during the month where a Wisconsin

example: check box 1 if you are using the form to report untaxed purchases).

cigarette stamp is affixed. For out-of-state permittees, enter the total cigarette sticks

on line 3 of Form CT-105.

Caution: The department does not allow the movement of unstamped cigarettes

between permittees unless the cigarettes are intended for sale in interstate commerce

CREDIT SCHEDULES (use a single line for each invoice)

(i.e. stamped with another state’s stamp).

“Credits” involve cigarettes that have been purchased but not received on a permit-

tee’s premises (shortages) and damaged merchandise, whether discovered upon or

ASSISTANCE

after receipt.

You can access the department’s web site 24 hours a day, seven days a week, at

From this web site you can:

Untaxed Credits – Schedule 3 (in-state permittees only)

Enter untaxed cigarettes received from the manufacturer, found to be short shipped,

• Complete electronic fill-in forms

lost, or damaged prior to being received from a manufacturer. Shortages discovered

• Download forms, schedules, instructions, and publications

before merchandise is received should be noted on papers provided by the carrier.

• View answers to frequently asked questions

Enter total untaxed credits on line 6 of Form CT-100.

• E-mail us for assistance

Tax-Paid Credits – Schedule 4

• Access My Tax Account

Itemize all tax-paid cigarettes found to be short shipped, lost, or damaged prior to

receipt of the tax-paid cigarettes from a Wisconsin cigarette distributor. Also report

Madison Office Location

Mailing Address

documented damage taking place on the premises and merchandise discovered dam-

2135 Rimrock Road

Excise Tax Section 6-107

aged after receipt. Out-of-state permittees report credits to Wisconsin customers as

Madison WI 53713

Wisconsin Department of Revenue

a negative sale on Schedule 6.

PO Box 8900

Phone: (608) 266-8970

Madison WI 53708-8900

SALES SCHEDULES (use a single line for each invoice)

Fax: (608) 261-7049

Sales are reportable in the month that actual physical movement of the cigarette takes

E-mail: excise@revenue.wi.gov

place from a distributor’s premises.

HOW TO COMPLETE THIS SCHEDULE

Untaxed Sales – Schedule 5

Use a single line for each transaction and provide all the information requested. Each

Itemize all sales of untaxed cigarettes made during the month to Wisconsin permittees

or shipped out-of-state. Persons receiving untaxed cigarettes in Wisconsin must have

entry must be stated in terms of single cigarettes. Do not enter packs or cartons.

the appropriate permit to purchase cigarettes tax-free.

Important: Manufacturers must notify distributors of their status as either a Participating

Enter total untaxed out-of-state shipments on line 4 of Form CT-100. Total untaxed

(PM) or Non-Participating Manufacturer (NPM) in their Letter of Direct Buy. In addition,

Wisconsin sales should be entered on line 5 of Form CT-100.

Participating Manufacturers must notify distributors of any excluded (NPM) brands not

covered under the MSA.

Tax-Paid Sales – Schedule 6

Itemize all sales of tax-paid cigarettes whether sold to Wisconsin distributors or Wiscon-

When completing the purchase schedules, enter the cigarettes as shown on the

sin retailers. For out-of-state permittees, enter the total on line 13 of Form CT-105.

purchase invoices. Do not enter net amounts which reflect shortages or overages.

On the last page of the schedule provide (and label) totals for:

If shorted merchandise, enter the amount shorted on Schedule 3 or 4, as appropriate.

• Sales to retailers

If more merchandise is received than ordered, enter the excess amount on a separate

• Sales to wholesalers

line of the purchase schedule.

• Wisconsin sales (total sales to retailers and wholesalers)

Form Ct-101 - Wisconsin Cigarette Tax Multiple Schedule Page 2

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