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TT-001 INSTRUCTIONS – NATIVE AMERICAN CLAIM FOR

WISCONSIN TOBACCO PRODUCTS TAX REFUND

5. Amount of Wisconsin tobacco products tax paid shown

WHO MAY FILE THIS REFUND CLAIM

A Wisconsin Native American tribal council that has entered into

as a separate charge, or summary detail if included in the

an agreement with the Wisconsin Department of Revenue may

purchase price.

file a claim for refund of 50% of the Wisconsin tobacco products

6. Date paid by purchaser. Each invoice must be marked paid,

taxes paid (unless otherwise stated within that agreement) by

dated, and signed by the seller, unless you have received

the tribal council or persons authorized by the tribal council to

another department approved method to show proof of

sell tobacco products on the reservation or trust land where

payment.

the purchaser’s business is located over which the tribe has

jurisdiction. The land on which the tobacco products sales occur

RETURNED TOBACCO PRODUCTS/SHORT SHIPMENTS

must have been designated a reservation or trust land on or

A supplier credit invoice must be included for all tobacco

before January 1, 1983, or on a later date if determined by an

products returned to the supplier or shorted in a shipment.

agreement between the department and the tribal council.

RETAILER REQUIREMENTS

DUE DATE

Unless otherwise stated in the agreement, the tribal council or

A maximum of two refund claims may be filed within a calendar

retailers selling tobacco products on which the refund claim is

month.

based must:

1. Be approved by the tribal council to purchase and sell the

FILING METHOD

tobacco products.

Claims must be filed though My Tax Account (MTA).

2. Purchase tobacco products from an authorized Wisconsin

distributor or subjobber.

FILING INSTRUCTIONS

3. Not sell tobacco products to another retailer or tobacco

1. Open MTA and select the account starting with 419 from the

products wholesaler.

ID list.

4. Not deliver tobacco products to purchasers via common

2. Select “File Refund Claim” from the menu box located in the

carrier, contract carrier, or the U.S. Postal Service.

left-hand column.

5. Not sell untaxed tobacco products.

3. Enter the dates of the first and last purchase invoices

included in the claim.

UPDATING AUTHORIZED TRIBAL RETAILERS

4. Click on “Add Invoice Information” and select/enter purchase/

The tribal council must notify the department, using tribal

credit detail for each invoice included in the claim.

letterhead, of changes to the following:

5. Lines 9 through 13 will auto-calculate based on the invoice

• Retailers authorized to sell tobacco products (both additions

information entered.

and deletions with effective start and/or end date). Note:

For new retail locations, include copy of the parcel map and

6. Copies of each invoice verifying tobacco product purchases

warranty deed.

and credits must be provided to the department. Invoices

should be attached to the claim. Arrange invoices by retailer

• Business name or street address of authorized retailers.

and date (oldest to newest). To attach invoices:

a. Scan and save the documents to a file on your computer.

RECORD KEEPING

Keep a copy of this refund claim and all records supporting the

b. Select the “Add” link in the “Attachment” box located in

claim for a minimum of five years (sec. 995.12(4), Wis. Stats.).

the left-hand column of the MTA refund request.

Store the invoices in a place that is easily accessible for review

c. From the popup window, select “Browse.”

by department representatives.

d. Locate and highlight the file to be attached and then

select “Open.”

ASSISTANCE

e. Type a description of the file (i.e. TT-001, Period

Our website is available 24 hours a day, 7 days a week at

ccyy-mm-dd) and then select “Save.”

revenue.wi.gov. From here you can:

• Access My Tax Account

If you are unable to attach the invoices, you may mail a

• Download forms, schedules, instructions, and publications.

copy of them to the address shown below.

• View answers to commonly asked questions.

• Email us comments or request help.

INVOICE REQUIREMENTS

Each invoice must contain the following information:

Physical Location

Mailing Address

1. Date of sale.

2135 Rimrock Rd

Excise Tax Unit

2. Name and address of purchaser.

Madison WI 53713

Wisconsin Department of Revenue

3. Name and address of authorized retailer where the tobacco

PO Box 8900

products were delivered.

Madison WI 53708-8900

4. Type and number of tobacco products purchased.

Phone: (608) 266-8970

Fax: (608) 261-7049

Email: excise@revenue.wi.gov

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TT-001 (R. 11-13)

Wisconsin Department of Revenue

Form Tt-001 Instructions And Sample - Claim For Wisconsin Tobacco Products Tax Refund

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