Form Tt-104s - Wisconsin Tobacco Products And Use Tax Return Page 2
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2TT-104S: Instructions
Who must file this return
Table 1 – Use Tax by County
Every person who acquires tobacco products for use in Wisconsin
upon which the Wisconsin sales and use and tobacco products
The following table lists the use tax rates by county. These rates
taxes have not been paid must report and pay the taxes due.
include: state, county, and baseball and football stadium use tax
rates if applicable. This tax is due on tobacco products that are
Tobacco products include cigars, cheroots, granulated plug cuts,
stored, used, or consumed in Wisconsin which were purchased
snuff, chewing tobacco, clippings, and other forms of tobacco pre-
from a seller who is not required to collect the 5% Wisconsin,
pared in such a manner as to be suitable for chewing or smoking in
0.5% County, 0.1% baseball stadium, or 0.5% football stadium
a pipe or otherwise (includes tobacco that can be used for “roll your
sales or use tax.
own” cigarettes). Tobacco products do not include manufactured
County Name
Tax
County Name
Tax
cigarettes or non-tobacco items such as papers, pipes, or lighters.
and Code
and Code
Rate
Rate
Moist snuff means any finely cut, ground, or powdered smokeless
tobacco that is intended to be placed or dipped in the mouth.
5.5%
Marathon (37) . . . . 5.5%
Adams (1) . . . . . . .
5.5%
Marinette (38) . . . . 5.5%
Ashland (2) . . . . . .
DUE DATE
This return is due on or before the 15
day of the month follow-
Barron (3) . . . . . . .
5.5%
Marquette (39) . . . 5.5%
th
ing the month in which you acquire tobacco products for use in
Bayfield (4) . . . . . .
5.5%
Menominee (72) . . 5.0%
Wisconsin on which the Wisconsin tobacco products tax has not
Brown (5) . . . . . . .
5.5%
Milwaukee (40) . . . 5.6%
been paid.
Buffalo (6) . . . . . . .
5.5%
Monroe (41) . . . . . 5.5%
SECTION A
– Schedule of Tobacco Products Purchases
Burnett (7) . . . . . . .
5.5%
Oconto (42) . . . . . . 5.5%
List all of your tobacco products purchases where the Wisconsin
Calumet (8) . . . . . .
5.0%
Oneida (43) . . . . . . 5.5%
excise tax was not paid.
Chippewa (9). . . . .
5.5%
Outagamie (44) . . . 5.0%
SECTION B – Computation of Tobacco Products and Use
Clark (10) . . . . . . .
5.5%
Ozaukee (45) . . . . 5.6%
Taxes
Columbia (11) . . . .
5.5%
Pepin (46) . . . . . . . 5.5%
Line 10. Interest on Tobacco Products Tax – If tobacco products tax
Crawford (12) . . . .
5.5%
Pierce (47) . . . . . . 5.5%
(sec. 139.78, Wis. Stats.) is not paid by the due date, the amount
of tax due is subject to interest at the rate of 1.5% per month on
5.5%
Polk (48) . . . . . . . . 5.5%
Dane (13) . . . . . . .
the amount entered on line 9. Interest is calculated from the due
5.5%
Portage (49) . . . . . 5.5%
date to the date the tax is paid. If applicable, calculate and enter
Dodge (14) . . . . . .
interest due on line 10: Line 9 x 0.015 divided by 30 (days in a
5.5%
Price (50) . . . . . . . 5.5%
Door (15). . . . . . . .
month) x number of days late = Late Interest.
5.5%
Racine (51) . . . . . . 5.1%
Douglas (16) . . . . .
Line 12. Use Tax Rate (sec. 77.53, Wis. Stats.) – From table 1 at
5.5%
Richland (52). . . . . 5.5%
Dunn (17) . . . . . . .
right, print the name of the Wisconsin county where the tobacco
product is stored (generally where received). Convert the cor-
Eau Claire (18) . . .
5.5%
Rock (53) . . . . . . . 5.5%
responding use tax percentage to a decimal for example 5.5% is
Florence (19). . . . .
5.5%
Rusk (54) . . . . . . . 5.5%
0.055, and enter on line 12.
Fond du Lac (20)*
5.5%
St. Croix (55). . . . . 5.5%
Line 14. Interest on Use Tax – For individuals, if tax is not paid by
5.5%
Sauk (56) . . . . . . . 5.5%
Forest (21) . . . . . .
April 15th of the year following the year of purchases, the amount
5.5%
Sawyer (57). . . . . . 5.5%
entered on line 13 is subject to interest at the rate of 1.5% per month
Grant (22) . . . . . . .
from the due date to the date the return is filed. Calculate and enter
5.5%
Shawano (58) . . . . 5.5%
Green (23). . . . . . .
any interest due on line 14: Line 13 x 0.015 divided by 30 (days in
Green Lake (24) . .
5.5%
Sheboygan (59) . . 5.0%
a month) x number of days late = Late Interest.
Iowa (25) . . . . . . . .
5.5%
Taylor (60) . . . . . . . 5.5%
Line 15. Late Filing Fee on Use Tax – Returns filed after the due
date are subject to a $20 late filing fee. Enter the $20 late filing on
5.5%
5.5%
Iron (26) . . . . . . . .
Trempealeau (61)
line 15 if applicable.
Jackson (27) . . . . .
5.5%
Vernon (62) . . . . . . 5.5%
Jefferson (28) . . . .
5.5%
Vilas (63). . . . . . . . 5.5%
Line 17. Total Tobacco Products, Moist Snuff, Cigar and Use
Taxes Due – Add lines 9, 10, and 16. Make check or money order
5.5%
Walworth (64) . . . . 5.5%
Juneau (29). . . . . .
payable to the Wisconsin Department of Revenue.
5.5%
Washburn (65) . . . 5.5%
Kenosha (30) . . . .
Sign and Date Your Return – Sign and date your return in the
Kewaunee (31) . . .
5.0%
Washington (66) . . 5.6%
area provided at the bottom of the return.
La Crosse (32) . . .
5.5%
Waukesha (67) . . . 5.1%
Mail return and payment to:
Lafayette (33) . . . .
5.5%
Waupaca (68) . . . . 5.5%
Excise Tax Section 6-107
Langlade (34) . . . .
5.5%
Waushara (69) . . . 5.5%
Wisconsin Department of Revenue
PO Box 8900
Lincoln (35) . . . . . .
5.5%
Winnebago (70) . . 5.0%
Madison WI 53708-8900
Manitowoc (36) . . .
5.0%
Wood (71) . . . . . . . 5.5%
(608) 266-8970
For Assistance:
*The additional County tax rate (0.5%) took effect 4/1/10
Phone: (608) 266-8970
Email: excise@revenue.wi.gov
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