Fillable Form Ct401 - Nonresident Distributors Cigarette Tax Monthly Return (Page 2 of 2) in pdf

Form CT401 Instructions

Before you File

Save all books, records and other docu-

ACH credit method and Fed Wire. If

ments for at least 3½ years. We may ask

you use other electronic payment methods,

You Need a Minnesota ID Number

to inspect your records or inventory at any

such as ACH credit method or Fed Wire, be

Your Minnesota Tax ID Number is the

time during normal business hours.

sure to check with your bank or Fed Wire

seven-digit number you’re assigned when

representative to find out when to initiate

you register with the Department of Rev-

Amending Your Return

the payment in order for it to be received

enue. Generally, this is the same as your

on time. Some banks require up to three

If you are filing an amended return, be sure

Sales and Use Tax or Minnesota employer’s

business days to transfer funds. Additional

to check the box at the top of the form.

Withholding Tax number.

instructions for making a payment by ACH

credit are available on our website or by

You must include your Minnesota Tax ID

Electronic Payment

calling 651-282-5225 or 1-800-657-3605.

Number on your return so that any pay-

Requirements

ments you make are properly credited to

Penalties and Interest

If you owe $10,000 or more in tax during

your account.

the last 12-month period ending June 30,

You’ll be billed penalty and interest charges

If you don’t have a Minnesota ID number,

you’re required to make payments electron-

if you don’t pay or file your taxes on time.

you must apply for one. Apply online at

ically the following calendar year. You must

or call 651-

Late payment. The penalty for not paying

also pay electronically if you’re required to

282-5225 or 1-800-657-3605.

on time is 5 percent of the unpaid tax for

pay any Minnesota business tax electroni-

each 30 days the payment is late (or any

cally, such as Sales and Withholding Tax.

Due Date

part of 30 days) up to 15 percent.

Failure to pay electronically when required

All Cigarette and Tobacco Tax returns and

Late filing. If you also do not file your

will result in a penalty being assessed. The

payments are due on the 18th day of the

penalty is 5 percent of each payment that

return on time, a late-filing penalty is added

month following the end of the reporting

should have been remitted electronically,

to the late-payment penalty. The late-filing

month. You must file a return even if there

but was remitted by some other means.

penalty is 5 percent of the unpaid tax.

is no tax liability for that month.

The maximum penalty for paying and filing

Electronic Payment Options

The U.S. postmark date is considered the fil-

late is 20 percent.

• Go to and log

ing date (postage meter marks are not valid).

Criminal penalties may also apply if you

in to e-Services.

When the due date falls on a Saturday, Sun-

knowingly file a false or fraudulent return,

day or legal holiday, returns and payments

• If you don’t have Internet access, call

or intentionally don’t file to avoid paying

made electronically or postmarked on the

1-800-570-3329 to pay by phone.

tax.

next business day are considered timely.

For both methods, you’ll need your user

Interest. You’ll be charged interest on the

name, password and bank routing and ac-

Filing Reminders

unpaid tax plus penalty from the date the

count numbers. When paying electronically,

tax was due until it is paid in full.

you must use an account not associated

When Completing Your Return

with any foreign banks.

• Enter your name, address, FEIN, Min-

Information and Forms

nesota Tax ID Number and tax period on

After you authorize the payment, you’ll re-

Website:

each form.

ceive a confirmation number. You can can-

Email:

cigarette.tobacco@state.mn.us

cel a payment up to one business day before

• Use the attachment sequence numbers

the scheduled payment date, if needed.

when assembling. Numbers are in the

Phone:

651-556-3035

top right corner of each form under the

This material is available in alternate

form number.

formats.

Keep Good Records

You must keep complete and accurate re-

Line 7 Instructions — Credits

cords at each licensed location, including:

Using the date of the affidavit and the table below, find the appropriate tax rate based on

• itemized invoices of cigarettes or

the number of stamps per pack. For each credit claimed, multiply the appropriate rate by

other tobacco products held, purchased,

the number of stamps provided in column D or E. Enter the result in column F.

manufactured, brought in or caused to be

You must attach a copy of your Form CT109A, Distributor Affidavit, and/or Manufac-

brought in from outside Minnesota, or

turer Affidavit for each credit.

shipped or transported to retailers in Min-

nesota; and

Date of Affidavit

Rate for 20s

Rate for 25s

• sales of cigarettes or other tobacco prod-

Jan. 1, 2018 – Dec. 31, 2018 . . . . . . . . . . . .$3.614 . . . . . . . . . . . $4.5175

ucts made, except sales to the ultimate

Jan. 1, 2017 – Dec. 31, 2017 . . . . . . . . . . . .$3.59 . . . . . . . . . . . . $4.4875

consumer.

Jan. 1, 2016 – Dec. 31, 2016 . . . . . . . . . . . .$3.543 . . . . . . . . . . . $4.42875

For cigarettes, the records must show

Jan. 1, 2015 – Dec. 31, 2015 . . . . . . . . . . . .$3.426 . . . . . . . . . . . $4.2825

names and addresses of purchasers, inven-

Jan. 1, 2014 – Dec. 31, 2014 . . . . . . . . . . . .$3.342 . . . . . . . . . . . $4.17750

tory of all stamps affixed and unaffixed, all

cigarettes on hand at the close of each pe-

July 1, 2013 – Dec. 31, 2013. . . . . . . . . . . . .$3.323 . . . . . . . . . . . $4.15375

riod, and any other documents related to the

Jan. 1, 2013 – June 30, 2013 . . . . . . . . . . . .$1.592 . . . . . . . . . . . $1.9900

purchase, sale or disposition of cigarettes.

Jan. 1, 2012 – Dec. 31, 2012 . . . . . . . . . . . $1.60 . . . . . . . . . . . $2.00

Form Ct401 - Nonresident Distributors Cigarette Tax Monthly Return Page 2

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