Form Tt-100 Instructions And Sample - Wisconsin Distributor'S Tobacco Products Tax

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TT-100: INSTRUCTIONS
Line 7 For in-state distributors enter the total from Form TT-101M,
WHO MUST FILE THIS RETURN
All Wisconsin tobacco products distributors must complete and file
schedule 1, untaxed purchases, line 20. For out-of-state distribu-
tors enter the total from Form TT-101M, schedule 6, tax-paid sales,
this return, and applicable schedules, each month. A return must
be filed even if there are no transactions during that month. In this
line 20.
instance, enter zero “0” on your return.
Line 8 For in-state distributors enter the total form Form TT-101M,
schedule 3, untaxed credits, line 20.
DUE DATE
Line 9 For in-state distributors enter the total form Form TT-101M,
Returns are due 15 days after the close of the month. To be timely
filed, a return must be received by the due date. Returns which are
schedule 5, untaxed sales, line 20.
not timely filed are subject to:
Line 11 For in-state distributors enter the total from Form TT-101C,
1. A mandatory $10 late-filing fee.
schedule 1, untaxed purchases, line 20. For out-of-state distributors
enter the total from Form TT-101C, schedule 6, tax-paid sales,
2. A penalty of 5% of the tax due for each month the tax is unpaid
(not exceeding 25% of the tax due).
line 20.
Line 12 For in-state distributors enter the total from Form TT-101C,
FILING METHOD
schedule 3, untaxed credits, line 20.
This report must be filed electronically using the approved
xml schema or the Adobe LiveCycle fill-in form located at
Line 13 For in-state distributors enter the total form Form TT-101C,
revenue.wi.gov/html/cigtob1.html.
schedule 5, untaxed credits, line 20.
Line 16 Enter the total from Form TT-117, column G, line 13 that
TAX RATES
■ Tobacco Products: The tobacco products tax rate is 71% of
you wrote off as a bad debt deduction for tobacco products tax
during the month.
the manufacturer’s established list price prior to any reductions for
volume or other discounts on all tobacco products except moist snuff
Line 17 Enter the total of all tobacco products tax attributable to
and cigars. The tax on tobacco products imported from another
prior bad debt deductions claimed for which you received repay-
country is 71% of the amount obtained by adding the manufacturer’s
ment during the month. Attach a written explanation and copies of
list price to the federal tax, duties and transportation costs to the
the corresponding Form TT-117(s) where the affected claim(s) was
United States on all tobacco products except moist snuff and cigars.
previously deducted.
The tobacco products tax is not imposed on nontobacco items (for
example, paper, pipes or lighters) or cigarettes.
PAYMENT
■ Moist Snuff: The moist snuff rate is 100% of the manufacturer’s
Distributors with annual tobacco products tax liabilities of $1,000
or more are required to pay by Electronic Funds Transfer (EFT).
established list price prior to any reductions for volume of other
Additional information regarding EFT Payments is available on our
discounts.
website at revenue.wi.gov/eserv/eft2.html. or call (608) 264-9918.
■ Cigars: The tobacco tax on cigars is the lower of either:
If paying by check, make check payable to the Wisconsin Depart-
1. 71% of the manufacturer’s established list price to distributors
ment of Revenue.
(prior to any reduction of volume or discount); or
Interest on the tax due at the rate of 1.5% per month calculated from
2. $0.50 per single cigar.
the due date of the return until date of payment (mandatory).
NAME/ADDRESS/OWNERSHIP CHANGES
INVOICE INFORMATION
Immediately notify this department in writing if your business
Attach copies of invoices included on schedule TT-117.
undergoes any change to its name, address, or ownership. Be
sure to include your 15-digit account number, Federal Employee
Invoices of tax-paid tobacco products must show the tobacco
Identification Number (FEIN) or Social Security Number (SSN) when
products tax as a separate item or contain the statement “Wisconsin
corresponding with this department.
tobacco Products Tax-Included Sale.”
PERMIT CANCELLATIONS
RECORDS
If you discontinue your business during the month, check the Permit
Keep a complete copy of your return and all records used in preparing
Cancellation box and note the effective date of cancellation. If you
the return for a minimum of 5 years (sec. 995.12(4), Wis. Stats.). The
sold your business, please provide the name and address of the
records must be kept at the permit location in a place and manner
buyer. You must file a return for the month during which you go out
easily accessible for review by department representatives.
of business.
ASSISTANCE
Permits are not transferable and must be returned to the department
You can access the department’s website 24 hours a day, 7 days a
for cancellation. Mail your permit to the mailing address found in
week at revenue.wi.gov. From this website, you can:
these instructions.
• Access My Tax Account
• Complete electronic fill-in forms
LINE INSTRUCTIONS
Complete all applicable supporting schedules first.
• Download forms, schedules, instructions, and publications
• View answers to frequently asked questions
Line 1 For in-state distributors enter the total from Form TT-101,
• Email us for assistance
schedule 1, untaxed purchases, line 20. For out-of-state distributors
enter the total from Form TT-101, schedule 6, tax-paid sales, line 20.
Physical Address
Mailing Address
Line 2 For in-state distributors enter the total form Form TT-101,
2135 Rimrock Road
Excise Tax Unit
Madison WI 53713
Wisconsin Department of Revenue
schedule 3, untaxed credits, line 20.
PO Box 8900
Line 3 For in-state distributors enter the total from Form TT-101,
Phone: (608) 266-8970
Madison WI 53708-8900
schedule 5, untaxed sales, line 20.
Fax: (608) 261-7049
Email:
excise@revenue.wi.gov
TT-100 (R. 10-13)
- 1 -
Wisconsin Department of Revenue

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