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Instructions for Alaska Cigarette and Tobacco

Products Monthly Tax Return

signed the tobacco master settlement agreement. NPM cigarettes are

2) Credit claimed for merchandise destroyed must be substantiated

by certification from the manufacturer or by U.S. Treasury

cigarettes manufactured by companies that did not sign the tobacco

master settlement agreement. A list of PM and NPM cigarettes approved

Department Form ATF-F 5200.7 which must be attached to the

for sale in Alaska can be found on the Department’s website at:

return.

Schedules H and I - Stamp Discount

Refer to the applicable schedules and forms indicated on this schedule

Licensees may purchase cigarette tax stamps at a discount.

The

for further instructions.

discount is equal to the sum of the amounts calculated using the following

percentages of denominated value of stamps purchased by a licensee

Schedule E - Cigarette Tax Stamp Purchase and

under this section in a calendar year:

Payment Record

1) $1,000,000 or less, three percent.

Use this schedule to report the amount of cigarette tax stamps purchased

2) the amount that is more than $1,000,000 and not more than

and paid for during the month. Do not include payments made under

$2,000,000, two percent.

a deferred payment plan in column (c). However, include all purchases

3) the amount that is more than $2,000,000, zero percent.

made in column (b) regardless of how you paid or will pay for the stamps.

If you are not affiliated with any other licensee or you are filing a

consolidated return that includes all affiliated licensees, you must

calculate your discount using Schedule H. If you are affiliated with one

Schedule F - Cigarette Transactions

or more other licensees and you and one or more of your affiliates file

All invoices covering cigarettes imported, acquired, or sold during the

separate returns, you must calculate your discount using Schedule

month must be listed on Schedule F and a copy of all invoices must be

I. “Affiliated licensee” means two or more licensees in which the same

attached to the return. A separate schedule must be prepared for each of

the following types of transactions: cigarette acquisitions or sales; military

person holds, directly or indirectly, at least a 50 percent ownership

sales; Indian sales; unstamped cigarettes returned to the manufacturer;

interest. For example, if you and another business are owned by the

same individual or parent company, you must include all Alaska cigarette

and unstamped cigarettes destroyed. The amounts reported for each

transaction must be carried to the appropriate line of Schedule C. Do not

tax stamp purchases made by you, the other business, and the individual

or parent company even if each entity purchases its own stamps and files

report the return or destruction of stamped cigarettes on this schedule.

Use Schedule J.

its own monthly tax return.

Caution: Complete Schedule H or I, but not both, to calculate your

Schedule G - Tobacco Products Transactions

discount.

All invoices covering tobacco products imported, acquired or sold during

the month must be listed on Schedule G and a copy of all invoices must

Schedule H - Cigarette Tax Stamp Discount -

be attached to the return. A separate schedule must be prepared for each

Unaffiliated Licensees

of the following types of transactions: tobacco product acquisitions or

sales; military credits; Indian credits; and other credits. The schedules

Line 1 - Enter the amount of your total stamp purchases during the month

are to be totaled and the totals carried forward to Schedule A of the return.

from line 7, column (b) of Schedule E.

Do not report cigarette transactions on Schedule G. Use Schedule F.

Line 2 - Calculate the amount of credit you are claiming for the month

Credits for military sales must be substantiated by copies of original sales

on unused cigarette tax stamps returned to the Department; stamped

invoices that must be attached to this schedule. Invoices must contain

cigarettes returned to the manufacturer, destroyed or restamped; and

a statement signed by an authorized agent of the military exchange,

stamped cigarettes sold to customers outside of Alaska on Schedule J

commissary or ship store that reads: “The tobacco products purchased

and enter it here. See instructions for completing Schedule J.

will be sold to and for the sole use of authorized personnel in accordance

with military regulations. Any sales to unauthorized personnel will be

Line 3 - Subtract line 2 from line 1 and enter the result here. The stamp

reported to the Department of Revenue and appropriate tobacco taxes will

discount is only allowed on the net amount of cigarette tax stamps

be paid.” No credit for military sales will be allowed where retail sales are

purchased during the month.

made through vending machines.

Line 4 - Enter the total amount of cigarette tax stamp purchases net

Credits for Indian sales must be substantiated by copies of original sales

of credits as reported on line 5 of your prior month’s stamp discount

invoices that must be attached to this schedule. Invoices must contain

worksheet that represent accumulated stamp purchases for the year

a statement signed by a representative of the Indian entity operating the

beginning January 1. If this is the first stamp discount worksheet prepared

tobacco business that reads: “The tobacco products purchased will be

for the calendar year, enter zero here.

sold to and for the sole use of Indians who are members of the Indian

reservation. Any sales to nonmembers will be reported to the Department

Line 5 - Add lines 3 and 4. This is the amount of your cumulative calendar

of Revenue and appropriate tobacco taxes will be paid.” No credit for

year stamp purchases.

Indian sales will be allowed where retail sales are made through vending

machines.

Line 6 -

f your total calendar year stamp purchases entered on line 4

exceed $2,000,000, you have already received the maximum discount

Please note:

Only Metlakatla and Klawock Indian communities are

allowed by statute. Enter zero here and on line 2 of Schedule A.

Indian tribal organizations authorized to possess untaxed, unstamped

cigarettes. Credits claimed for Indian sales are only allowed for sales

Line 7 - If your total calendar year-to-date stamp purchases entered on

made to these two tribes.

line 5 are $1,000,000 or less, you are entitled to a discount of 3 percent

on your current month’s purchases. Multiply line 3 by 3 percent (.03).

Other credits claimed for the return or destruction of tobacco products

Enter here and on line 2 of Schedule A.

must be substantiated with the following:

Credit

claimed

for

return

unsaleable

merchandise

Line 8 - If your total calendar year-to-date stamp purchases entered

must be substantiated by certification from the manufacturer

on line 5 are more than $1,000,000 and your previous month’s stamp

purchases entered on line 4 are $1,000,000 or less, complete lines 8a

which must be attached to the return.

through 9 to calculate your discount. Enter the discount on line 9 and line

2 of Schedule A.

0405-522i - Rev 09/12 - page 3

Instructions For Form 522 - Alaska Cigarette And Tobacco Products Monthly Tax Return Page 3

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