Form R-5602 NPM Non-participating Manufacturer's Product - Schedule of Stamped Cigarettes and Invoiced Roll-Your-Own for Louisiana Sales - Louisiana

Form R-5602 NPM is a Louisiana Department of Revenue form also known as the "Non-participating Manufacturer's Product - Schedule Of Stamped Cigarettes And Invoiced Roll-your-own For Louisiana Sales". The latest edition of the form was released in November 1, 2013 and is available for digital filing.

Download an up-to-date fillable Form R-5602 NPM in PDF-format down below or look it up on the Louisiana Department of Revenue Forms website.

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R-5602 NPM (11/13)
NPM
This schedule is due with the monthly tax return during which
Non-Participating Manufacturer’s Product
the cigarettes or “roll-your-own” were reported.
Filing Period
Schedule of Stamped Cigarettes and Invoiced
Contact Person
Roll-Your-Own for Louisiana Sales
LOUISIANA SALES
Telephone Number
FEIN
Account Number
Name
Address
Instructions are on the reverse side and are available on the Louisiana Department of Revenue’s website under Forms. The information on this schedule is required to comply with Louisiana laws relating to the Master Settlement Agreement (“MSA”). You must file
this schedule even if you report zero amounts. Complete this schedule and attach the original to your monthly Tobacco Tax Return (Form R-5604); and forward a copy of this schedule, along with a computer printout of the brands and quantities of all sales of NPM
cigarettes and roll-you-own in or into Louisiana that occurred in the calendar month being reported, to the Department of Justice, Tobacco Section, P.O. Box 94005, Baton Rouge, LA 70804-9005.
A
B
C
D
E
F
G
H
Tax Value of
Number of
Stamp Affixed
Vendor Purchased From
Manufacturer or First Importer
Ounces of
Dollar Amount of
Product Country
Product Brand Name
Stamps Placed
Sticks of
Roll-Your-Own
Roll-Your-Own
of Origin
Yes
No*
Name
City, State
Name
City, State
on Cigarettes
Cigarettes
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
Subtotal (if additional sheet needed)
.00
.00
Total
.00
.00
*If “No” was indicated in Column B above, please provide an explanation on a separate sheet to detail the reason why no tax stamp was affixed to the product.
I swear, under penalty of perjury, that the above information is true and correct. By signing below, I acknowledge that I am the individual who prepared this form and have the authorization to submit such on behalf of the aforementioned entity.
Signature of Preparer
Print Name of Preparer
Title of Preparer
Date
(mm/dd/yyyy)
R-5602 NPM (11/13)
NPM
This schedule is due with the monthly tax return during which
Non-Participating Manufacturer’s Product
the cigarettes or “roll-your-own” were reported.
Filing Period
Schedule of Stamped Cigarettes and Invoiced
Contact Person
Roll-Your-Own for Louisiana Sales
LOUISIANA SALES
Telephone Number
FEIN
Account Number
Name
Address
Instructions are on the reverse side and are available on the Louisiana Department of Revenue’s website under Forms. The information on this schedule is required to comply with Louisiana laws relating to the Master Settlement Agreement (“MSA”). You must file
this schedule even if you report zero amounts. Complete this schedule and attach the original to your monthly Tobacco Tax Return (Form R-5604); and forward a copy of this schedule, along with a computer printout of the brands and quantities of all sales of NPM
cigarettes and roll-you-own in or into Louisiana that occurred in the calendar month being reported, to the Department of Justice, Tobacco Section, P.O. Box 94005, Baton Rouge, LA 70804-9005.
A
B
C
D
E
F
G
H
Tax Value of
Number of
Stamp Affixed
Vendor Purchased From
Manufacturer or First Importer
Ounces of
Dollar Amount of
Product Country
Product Brand Name
Stamps Placed
Sticks of
Roll-Your-Own
Roll-Your-Own
of Origin
Yes
No*
Name
City, State
Name
City, State
on Cigarettes
Cigarettes
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
Subtotal (if additional sheet needed)
.00
.00
Total
.00
.00
*If “No” was indicated in Column B above, please provide an explanation on a separate sheet to detail the reason why no tax stamp was affixed to the product.
I swear, under penalty of perjury, that the above information is true and correct. By signing below, I acknowledge that I am the individual who prepared this form and have the authorization to submit such on behalf of the aforementioned entity.
Signature of Preparer
Print Name of Preparer
Title of Preparer
Date
(mm/dd/yyyy)
R-5602 NPM(i) (11/13)
General Information
The information on this schedule is required to comply with Louisiana laws relating to the Master Settlement Agreement (“MSA”). Under
Louisiana law (LSA-R.S. 13:5061 et seq. and LSA-R.S. 13:5071 et seq.), information about cigarettes and loose-leaf tobacco suitable
for making cigarettes (“roll-your-own”) reported on the Tobacco Tax Return (Form R-5604) must be itemized on this schedule. Separate
schedules must be completed for products of Participating Manufacturers and Non-Participating Manufacturers. A current list of cigarette
and roll-your-own tobacco manufacturers, approved for sale in Louisiana, is maintained on the Louisiana Attorney General’s website at
http://ladoj.ag.state.la.us or www.ag.state.la.us, and may be viewed by clicking on the link entitled “Tobacco Unit” followed by the “Approved
Manufacturers and Brands” link. Complete this schedule and attach the original to your monthly Tobacco Tax Return (Form R-5604) and
forward a copy of this schedule, along with a computer printout of the brands and quantities of all sales of NPM cigarettes and roll-your-own
in or into Louisiana that occurred in the calendar month being reported, to the Department of Justice, Tobacco Section, P.O. Box 94005,
Baton Rouge, LA 70804-9005.
This schedule is to be completed for all cigarettes, as well as Roll-Your-Own (RYO), that were manufactured by a Non-Participating
Manufacturer (NPM), and were invoiced during the calendar month being reported for sale in or into Louisiana. Please note that this
schedule is only for products actually sold during the month. Product remaining in the dealer’s inventory as of the end of the reporting
month shall NOT be reported on this schedule. This schedule shall be completed by ALL Louisiana licensed wholesale dealers holding a
stamping agent designation. The itemized breakdown reported on this schedule must match the totals reported on line 21 of R-5604 (for
cigarettes) and Schedule 3, line 2 and 3 (for roll-your-own tobacco). You must file this schedule even if you report zero amounts on those
lines.
Definitions
For the purposes of this schedule:
“Importer”
means any person in the United States to whom non-tax paid cigarettes manufactured in a foreign country
are shipped or consigned, any person who removes cigarettes for sale or consumption in the United
States from a customs-bonded manufacturing warehouse, and any person who smuggles or otherwise
unlawfully brings cigarettes into the United States.
“Inventory”
means the cigarettes, whether stamped or unstamped, and RYO acquired, possessed, or located on hand
in the warehouse of the wholesale dealer as of the last day of the month for which the report or schedule is
being completed and does not include cigarettes or RYO purchased or invoiced during the month reported.
“Invoiced”
means an itemized bill for goods SOLD per month, containing individual prices, the total charge, and the
terms of sale.
“Product Country of Origin”
means the country of origin listed on the packaging of the cigarettes or RYO being reported.
“Purchase”
means the total amount of cigarettes acquired per month in any manner, for any consideration and includes
transporting or receiving product in connection with a purchase.
“Sale or sell”
means any transfer, exchange or barter in any manner or by any means for any consideration. The term
includes distributing or shipping product in connection with a sale. References to a sale “in” or “into” a
state refer to the state of the destination point of the product in the sale, without regard to where title was
transferred. References to sale “from” a state refer to the sale of cigarettes that are located in that state to
the destination in question without regard to where title was transferred.
“Manufacturer”
means an entity that directly, and not exclusively through any affiliate:
(a) Manufacturers cigarettes anywhere that the manufacturer intends to be sold in the United States,
including cigarettes intended to be sold in the US through an importer, except if the importer is an
original PM as defined in the MSA.
(b) Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere
that the manufacturer does not intend to be sold in the United States.
(c) Becomes a successor of an entity described in (a) or (b). The term does not include an affiliate of a
manufacturer unless such affiliate itself falls within any of (a), (b), or (c).
Instructions
For each product invoiced during the calendar month:
Column A – Enter the brand name of the cigarette or RYO.
Column B – If cigarettes, enter the value of the stamps placed on the packages of cigarettes and indicate if a tax stamp was
affixed. If no tax stamp was affixed by the reporting entity, please provide an explanation on a separate sheet.
Column C – Enter the number of cigarette sticks for each brand listed in Column A.
Column D – Enter the number of ounces of RYO for each brand listed in Column A.
Column E – Enter the dollar value of each brand of RYO listed in Column A.
Column F – Enter the name and address of the vendor from whom the product in Column A was purchased.
Column G – Provide the name and address of the product manufacturer or the first importer of the product listed in Column A.
Column H – Provide the country of origin of each product listed in Column A.
If more than one sheet is needed to report the product invoiced within the reporting month, subtotal each sheet, and enter a total on the
final page of this schedule

Download Form R-5602 NPM Non-participating Manufacturer's Product - Schedule of Stamped Cigarettes and Invoiced Roll-Your-Own for Louisiana Sales - Louisiana

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