Fillable Schedule Ct301-T - Tobacco Products Tax (Page 2 of 2) in pdf

Schedule CT301-T Instructions

Use Form CT301-T, Tobacco Products Tax Multiple

Schedule 3

Nonresident distributors. Itemize all untaxed tobacco prod-

ucts that you sold into Minnesota during the month. Report

Schedule, to report purchases, credits, and sales.

Out-of-State Sales (Resident Distributors Only)

returns you received from Minnesota customers as a negative

Report sales in the month that the tobacco products were

sale on this schedule. Enter the total tobacco products on line

Type of Schedule

removed from your premises.

17. Report this total on line 1 of form CT301.

There are three schedule types on this form

Itemize all sales of tobacco products shipped out-of-state

Schedule 1: Taxable Purchases/Sales into Minnesota

during the month. Enter total out-of-state sales on line 17.

Schedule 2

Report this total on line 3 of Form CT301.

Schedule 2: Credits

Credits (Resident Distributors Only)

When you file your Form CT301, include a copy of Form

“Credits” are tobacco products that you sold to exempt

Schedule 3: Out-of-State Sales

CT301-T and required sales invoices and credit memos.

organizations or returned to the manufacturer. Report each

Check one Schedule Type box to indicate what you’re report-

invoice on a separate line.

Questions?

ing (e.g., check the box for Schedule 1 if you’re a resident

Enter tobacco products that you sold to exempt organiza-

Website:

distributor reporting taxable purchases). You must complete

tions (e.g., federal military bases, federal prisons) during the

a separate form for each schedule type.

Email:

cigarette.tobacco@state.mn.us

month. Also enter tobacco products that you returned to the

Fax:

651-556-5236

Resident Distributor- Fill out Schedule Types 1, 2 & 3

manufacturer during the month. You must receive a credit

memo from the manufacturer before you can claim credit for

Phone:

651-556-3035, weekdays from

Nonresident Distributor- Fill out Schedule Type 1 only

any returned or short-shipped products. Use a single line for

8 a.m. to 4:30 p.m.

each invoice. Include copies of the sales invoices and credit

Mail:

Cigarette and Tobacco Tax

Schedule 1

memos with this form. Enter total credits on line 17. Report

Minnesota Department of Revenue

this total on line 2 of Form CT301.

Taxable Purchases/Sales

Mail Station 3331

Resident distributors. Itemize all untaxed tobacco products

St. Paul, MN 55146-3331

purchases you received during the month.

Definition of Wholesale Sales Price.“Wholesale sales price”

is the price at which a distributor purchases a tobacco prod-

uct. Wholesale sales price includes applicable federal excise

tax, freight charges, or packaging costs, regardless of whether

they were included in the purchase price. Report each

transaction on a separate line. If you’re shorted merchandise,

enter the amount shorted on Schedule 2, as appropriate. If

more merchandise is received than you ordered, enter the

amount on a separate line of Schedule 1. Enter the total

tobacco products on line 17. Report this total on line 1 of

Form CT301, Tobacco Tax Monthly Return.

Schedule Ct301-T - Tobacco Products Tax Page 2

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