Form Otp-1 "Distributor's Other Tobacco Products Tax Return" - Rhode Island

Form OTP-1 is a Rhode Island Department of Revenue form also known as the "Distributor's Other Tobacco Products Tax Return". The latest edition of the form was released in March 1, 2014 and is available for digital filing.

Download a fillable PDF version of the Form OTP-1 down below or find it on Rhode Island Department of Revenue Forms website.

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State of Rhode Island and Providence Plantations
Form OTP-1
Distributor’s Other Tobacco Products Tax Return
Name
Federal employer identification number
Address
For the month ending:
MM/DD/YYYY
Address 2
Distributor license number
City, town or post office
State
ZIP code
E-mail address
Schedule A - Tax Computation
1
Wholesale cost of tobacco products (excluding snuff and cigars) manufactured or brought into RI from Sch D, line 1..
1
2
a
Wholesale cost of tobacco products sold to the federal government....................... 2a
b
Wholesale cost of tobacco products (excluding snuff and cigars) exported from
2b
Rhode Island from Schedule E, line 1......................................................................
c
Wholesale cost of tobacco products unfit for use or consumption, destroyed by
2c
manufacturer, whereon the tax was previously paid ................................................
d
Total deductions. Add lines 2a, 2b and 2c. Attach Schedules D and E..............................................................................
2d
3
Amount subject to tax. Subtract line 2d from line 1 ....................................................................................................
3
4
Tax due. Multiply line 3 by 80% (0.8000) ....................................................................................................................
4
5
Tax due on cigars from Schedule B, line 9 ..................................................................................................................
5
6
Tax due on snuff from Schedule C, line 9 ....................................................................................................................
6
7
Total tax due. Add lines 4, 5 and 6 ..............................................................................................................................
7
8
Interest. Multiply the amount on line 7 by 1.5% per month late (0.0150)....................................................................
8
Total amount due. Add lines 7 and 8...........................................................................................................................
9
9
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP Code
PTIN
May the Division of Taxation contact your preparer? YES
Revised 03/2014
Key #30
State of Rhode Island and Providence Plantations
Form OTP-1
Distributor’s Other Tobacco Products Tax Return
Name
Federal employer identification number
Address
For the month ending:
MM/DD/YYYY
Address 2
Distributor license number
City, town or post office
State
ZIP code
E-mail address
Schedule A - Tax Computation
1
Wholesale cost of tobacco products (excluding snuff and cigars) manufactured or brought into RI from Sch D, line 1..
1
2
a
Wholesale cost of tobacco products sold to the federal government....................... 2a
b
Wholesale cost of tobacco products (excluding snuff and cigars) exported from
2b
Rhode Island from Schedule E, line 1......................................................................
c
Wholesale cost of tobacco products unfit for use or consumption, destroyed by
2c
manufacturer, whereon the tax was previously paid ................................................
d
Total deductions. Add lines 2a, 2b and 2c. Attach Schedules D and E..............................................................................
2d
3
Amount subject to tax. Subtract line 2d from line 1 ....................................................................................................
3
4
Tax due. Multiply line 3 by 80% (0.8000) ....................................................................................................................
4
5
Tax due on cigars from Schedule B, line 9 ..................................................................................................................
5
6
Tax due on snuff from Schedule C, line 9 ....................................................................................................................
6
7
Total tax due. Add lines 4, 5 and 6 ..............................................................................................................................
7
8
Interest. Multiply the amount on line 7 by 1.5% per month late (0.0150)....................................................................
8
Total amount due. Add lines 7 and 8...........................................................................................................................
9
9
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, accurate and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Authorized officer signature
Print name
Date
Telephone number
Paid preparer signature
Print name
Date
Telephone number
Paid preparer address
City, town or post office
State
ZIP Code
PTIN
May the Division of Taxation contact your preparer? YES
Revised 03/2014
Key #30
State of Rhode Island and Providence Plantations
Form OTP-1
Distributor’s Other Tobacco Products Tax Return
Name
Federal employer identification number
Schedule B - Cigars
Calculation of tax on cigars with a wholesale value per cigar of $0.63 or less
Wholesale value of cigars from Schedule D, line 3 ..............................................................................................................
1
1
a
Wholesale cost of tobacco products sold to the federal government......................
2a
b
Wholesale cost of tobacco products exported from Rhode Island from Sch E, line 3
2b
Wholesale cost of tobacco products unfit for use or consumption, destroyed by
c
manufacturer, whereon the tax was previously paid...................................................... 2c
d
Total deductions. Add lines 2a, 2b and 2c ...........................................................................................................................
2d
3
Amount subject to tax. Subtract line 2d from line 1....................................................................................................
4
Tax due. Multiply line 3 by 80% (0.8000)....................................................................................................................
4
Calculation of tax on cigars with a wholesale value per cigar greater than $0.63
5
Number of cigars from Schedule D, line 2............................................................................................................................
5
6
a
Number of cigars sold to the federal government .....................................................
6a
b
Number of cigars exported from Rhode Island from Schedule E, line 2 ...................
6b
c
Number of cigars unfit for use or consumption, destroyed by manufacturer,
whereon the tax was previously paid .............................................................................
6c
d
Total. Add lines 6a, 6b and 6c..............................................................................................................................................
6d
Number of cigars subject to tax. Subtract line 6d from line 5.....................................................................................
7
7
8
Tax due. Multiply line 7 by $0.50................................................................................................................................
8
9
Total cigar tax due. Add lines 4 and 8. Enter here and on Schedule A, line 5...................................................
9
Schedule C - Snuff
Calculation of tax for snuff with a net weight per container of less than 1.2 ounces
1
Total number of containers from Schedule D, line 4 ....................................................................................................
1
2
a
Number of containers sold to the federal government ..............................................
2a
b
Number of containers exported from Rhode Island from Schedule E, line 4 ............
2b
c
Number of containers unfit for use or consumption, destroyed by manufacturer,
whereon the tax was previously paid.............................................................................
2c
Total deductions. Add lines 2a, 2b and 2c ...........................................................................................................................
d
2d
3
Number of containers subject to tax. Subtract line 2d from line 1....................................................................................... 3
4
Tax due. Multiply line 3 by $1.20................................................................................................................................. 4
Calculation of tax for snuff with a net weight per container of 1.2 ounces or greater
Total number of ounces from Schedule D, line 5 .........................................................................................................
5
5
6
a
Number of ounces sold to the federal government ..................................................
6a
b
Number of ounces exported from Rhode Island from Schedule E, line 5 ................
6b
c
Number of ounces unfit for use or consumption, destroyed by manufacturer,
whereon the tax was previously paid............................................................................. 6c
d
Total deductions. Add lines 6a, 6b and 6c ...........................................................................................................................
6d
7
Number of ounces subject to tax. Subtract line 6d from line 5...................................................................................
7
8
Tax due. Multiply line 7 by $1.00................................................................................................................................. 8
9
Total tax due on snuff. Add lines 4 and 8. Enter here and on Schedule A, line 6..............................................
9
State of Rhode Island and Providence Plantations
Form OTP-1
Distributor’s Other Tobacco Products Tax Return
Name
Federal employer identification number
Schedule D - Summary of Tobacco Products Manufactured or Brought into Rhode Island
Please check the appropriate box below. If you are a Rhode Island resident distributor, you must list vendors from whom you purchased or
acquired tobacco products. If you are a non-resident distributor, you must list sales to Rhode Island customers.
RI Resident Distributor
Non-Resident Distributor
Invoice Date
Invoice Number
Vendor Name and Address
Description
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
Dollar amount of cigars with a wholesale value of $0.63 or less
$
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
Wholesale cost of tobacco products
$
Number of cigars with a wholesale value over $0.63
Dollar amount of cigars with a wholesale value of $0.63 or less
$
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
Wholesale cost of tobacco products
$
Number of cigars with a wholesale value over $0.63
Dollar amount of cigars with a wholesale value of $0.63 or less
$
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
1. Wholesale cost of Tobacco Products ..........................................................................................................
$
2. Total number of cigars with a wholesale value over $0.63 ..........................................................................
3. Total dollar amount of cigars with wholesale value of $0.63 or less............................................................
$
4. Total snuff number of containers less than 1.2 ounces...............................................................................
5. Total snuff number of ounces greater than or equal to 1.2 ounces.............................................................
State of Rhode Island and Providence Plantations
Form OTP-1
Distributor’s Other Tobacco Products Tax Return
Name
Federal employer identification number
Schedule E - Summary of Tobacco Products Exported from Rhode Island
Invoice Date
Invoice Number
Name and Address of Person Sold To
Description
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
$
Dollar amount of cigars with a wholesale value of $0.63 or less
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
$
Wholesale cost of tobacco products
Number of cigars with a wholesale value over $0.63
Dollar amount of cigars with a wholesale value of $0.63 or less
$
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
Wholesale cost of tobacco products
$
Number of cigars with a wholesale value over $0.63
Dollar amount of cigars with a wholesale value of $0.63 or less
$
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
Wholesale cost of tobacco products
$
Number of cigars with a wholesale value over $0.63
Dollar amount of cigars with a wholesale value of $0.63 or less
$
Snuff number of containers less than 1.2 ounces
Snuff number of ounces greater than or equal to 1.2 ounces
1. Wholesale cost of Tobacco Products ..........................................................................................................
$
2. Total number of cigars with a wholesale value over $0.63 ..........................................................................
3. Total dollar amount of cigars with wholesale value of $0.63 or less............................................................
$
4. Total snuff number of containers less than 1.2 ounces...............................................................................
5. Total snuff number of ounces greater than or equal to 1.2 ounces.............................................................
State of Rhode Island and Providence Plantations
Form OTP-1
Distributor’s Other Tobacco Products Tax Return
DISTRIBUTOR TOBACCO PRODUCTS TAX RETURN
General Instructions
Filing Date -
On or before the 10th day of each month a return for the previous calendar month must be filed along with
a check payable to the RI Division of Taxation.
Mailing Address -
RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5800
Definitions -
Other Tobacco Products (OTP) means means any cigars (excluding Little Cigars which are subject to cigarette tax),
cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed and any other kinds and
forms of tobacco suitable for smoking in a pipe or otherwise), chewing tobacco (including Cavendish, twist, plug, scrap
and any other kinds and forms of tobacco suitable for chewing), any and all forms of hookah and shisha tobacco, snuff,
and shall include any other articles or products made of tobacco or any substitute therefore, except cigarettes.
Snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
Distributor means any Person:
(1) Whether located within or outside of this state, other than a Dealer, who sells or distributes cigarettes and/or Other
Tobacco Products within or into this state. Such term shall not include any cigarette and/or Other Tobacco Product Man-
ufacturer, export warehouse proprietor, or Importer with a valid permit under 26 U.S.C. § 5712, if such Person sells or
distributes cigarettes and/or Other Tobacco Products in this state only to Licensed Distributors, or to an export warehouse
proprietor or another Manufacturer with a valid permit under 26 U.S.C. § 5712;
(2) Selling cigarettes and/or Other Tobacco Products directly to consumers in this state by means of at least twenty-five (25)
vending machines;
(3) Engaged in this state in the business of manufacturing cigarettes and/or Other Tobacco Products, or any Person engaged
in the business of selling cigarettes and/or Other Tobacco Products to Dealers, or to other Persons, for the purpose of
resale only; provided, that seventy-five percent (75%) of all cigarettes and/or Other Tobacco Products sold by that Person
in this state are sold to Dealers or other Persons for resale and selling cigarettes and/or Other Tobacco Products directly
to at least forty (40) Dealers or other Persons for resale; or
(4) Maintaining one or more regular Place of Business in this state for that purpose; provided, that seventy-five percent
(75%) of the sold cigarettes and/or Other Tobacco Products are purchased directly from the Manufacturer and selling
cigarettes and/or Other Tobacco Products directly to at least forty (40) Dealers or other Persons for resale.
Wholesale Cost means:
(1) In the case of a Manufacturer of Other Tobacco Products, the price set for such products or, if no price has been set, the
wholesale value of such products;
(2) In the case of a distributor, the price at which the distributor purchases Other Tobacco Products before the allowance of
any discounts, trade allowances, rebate or other reduction;
(3) In the case of a Dealer of Other Tobacco Products, the invoice price to the Dealer.
Tax Rates:
Tobacco products (excluding cigars and snuff): Eighty percent (80%) of the wholesale cost
Cigars (wholesale value per cigar of $0.63 or less): Eighty percent (80%) of the wholesale cost
Cigars (wholesale value per cigar greater than $0.63): Fifty cents ($.50) per cigar
Snuff: The tax is calculated by net weight. Tax is one dollar ($1.00) per ounce and a proportionate tax on all fractional
parts thereof. However, any product with a net weight of less than 1.2 ounces shall be taxed as if the product has a net
weight of 1.2 ounces.
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