Schedule CT-NPM "Stamper's Report Schedule on Sales by Non-participating Manufacturers" - Massachusetts

What Is Schedule CT-NPM?

This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2015;
  • The latest edition provided by the Massachusetts Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Schedule CT-NPM by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.

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Download Schedule CT-NPM "Stamper's Report Schedule on Sales by Non-participating Manufacturers" - Massachusetts

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Massachusetts Department of Revenue
Schedule CT-NPM
Stamper’s Report Schedule on Sales By Non-Participating Manufacturers
Return your completed Schedule CT-NPM within 20 days of the close of the reporting month.
Business name
Name of contact person
Contact person phone number
Account ID number
Mailing address
City/Town
State
Zip
Reporting date (mm/yyyy)
Provide the following information with respect to individual cigarettes (“sticks”) that originated from a Non-Participating Manufacturer (NPM) and that you stamped for sale. Please
print carefully or type. If you need more space, please provide the required information on copies of this form.
a.
b.
c. Number of d. Total number
e.
f.
g.
Brand name
Name and address of NPM that manufactured the brand
sticks of this
of sticks
Beginning
Ending
(do not break down into
and name and address of person from whom brand was
brand stamped of this brand
inventory
Purchases
inventory
sub-categories, such as
purchased, if not from NPM. Also provide name and
for sale in stamped for sale
of this
of this
of this
regular, menthol, light, etc.)
address of first importer of foreign manufactured brands
Massachusettsin other states*
brand
brand
brand
*List number of sticks for each state here or on an attachment.
You must report numbers of sticks, not packs or cartons. Also, you must submit a signed Schedule CT-NPM with Form CT-1 or Form CTS-1NR even if you did not purchase any
brands from an NPM or if the number required in any column is “0.”
Note: Before stamping NPM cigarettes for sale in Massachusetts, you must obtain from each NPM a copy of its executed Massachusetts Certificate of Compliance by Non-Partici-
pating Manufacturer and provide a copy to the Department of Revenue with your monthly stampers returns.
Declaration
The undersigned certifies under the penalties of perjury that all items and statements herein contained and upon schedules attached hereto are true and accurate in
every particular.
Signature
Title
Date
Rev. 3/15
Massachusetts Department of Revenue
Schedule CT-NPM
Stamper’s Report Schedule on Sales By Non-Participating Manufacturers
Return your completed Schedule CT-NPM within 20 days of the close of the reporting month.
Business name
Name of contact person
Contact person phone number
Account ID number
Mailing address
City/Town
State
Zip
Reporting date (mm/yyyy)
Provide the following information with respect to individual cigarettes (“sticks”) that originated from a Non-Participating Manufacturer (NPM) and that you stamped for sale. Please
print carefully or type. If you need more space, please provide the required information on copies of this form.
a.
b.
c. Number of d. Total number
e.
f.
g.
Brand name
Name and address of NPM that manufactured the brand
sticks of this
of sticks
Beginning
Ending
(do not break down into
and name and address of person from whom brand was
brand stamped of this brand
inventory
Purchases
inventory
sub-categories, such as
purchased, if not from NPM. Also provide name and
for sale in stamped for sale
of this
of this
of this
regular, menthol, light, etc.)
address of first importer of foreign manufactured brands
Massachusettsin other states*
brand
brand
brand
*List number of sticks for each state here or on an attachment.
You must report numbers of sticks, not packs or cartons. Also, you must submit a signed Schedule CT-NPM with Form CT-1 or Form CTS-1NR even if you did not purchase any
brands from an NPM or if the number required in any column is “0.”
Note: Before stamping NPM cigarettes for sale in Massachusetts, you must obtain from each NPM a copy of its executed Massachusetts Certificate of Compliance by Non-Partici-
pating Manufacturer and provide a copy to the Department of Revenue with your monthly stampers returns.
Declaration
The undersigned certifies under the penalties of perjury that all items and statements herein contained and upon schedules attached hereto are true and accurate in
every particular.
Signature
Title
Date
Rev. 3/15
Schedule CT-NPM Instructions
In connection with the Master Settlement Agreement be-
Tobacco product manufacturer
Column b
tween certain cigarette manufacturers and the Common-
“Tobacco product manufacturer” means any person who
Enter the name and address of the NPM of each brand. If
wealth of Massachusetts, the Department of Revenue is
meets the definitions found in MGL. Ch. 94E.
you purchased the cigarettes from someone other than the
required to compile information about cigarettes sold by
NPM, also identify that seller. If the cigarettes were man u -
Non-participating manufacturer
Non-Participating Manufacturers (NPMs) in this state.
factured outside the U.S., also identify the first importer.
Please refer to MGL. Ch. 94E, Provisions Concerning
“Non-participating manufacturer” (NPM) means any to-
Column c
bacco product manufacturer who is not a Participating
Cer tain Tobacco Manufacturers, and DOR regulation 830
CMR 94E.1.1.
Manufacturer (signatory) to the tobacco Master Settlement
Enter the total number of sticks of each brand contained
Agreement dated November 23, 1998. A tobacco product
in packages to which you affixed the Massachusetts tax
Complete this schedule and submit it within 20 days after
manufacturer ceases to be a non-participating manufac-
stamp in the reporting month. Do not include cigarettes
the close of the reporting month if you are an authorized
turer upon entering into the Master Settlement Agree-
that you purchased with the tax stamp already affixed.
cigarette stamper. Each schedule must be signed by an
ment. An updated list of Participating Manufacturers and
individual authorized to speak for your business. Retain a
Column d
their known brands is available at the National Association
copy for your files.
Enter the total number of sticks of each brand contained in
of Attorneys General (NAAG) website at www.naag.org by
packages to which you affixed the tax stamp of any juris -
clicking on “Tobacco Settlement Documents” and then on
You must report the number of individual cigarettes (sticks),
diction other than Massachusetts in the reporting month.
“Brand Name Lists for MSA Participating Mfrs-Tobacco
not packs or cartons. Also, you must submit a signed
Also, provide a breakdown of each total by jurisdiction.
Products.” If a brand is not listed on that site, then it should
Sched ule CT-NPM with Form CT-1 or Form CTS-1NR
be considered an NPM brand.
even if you did not purchase any brands from an NPM or
Column e
if the number required in any column is “0.”
Enter the total number of sticks of each brand in your in-
Line-by-Line Instructions
ventory on the first day of the reporting month.
Definitions
This schedule must be completed for every cigarette brand
that (a) is stamped for sale within Massachusetts and (b) is
Column f
Cigarette
not on the list of Participating Manufacturer brands referred
Enter the total number of sticks of each brand that you pur -
“Cigarette” means any product that contains nicotine, is
to above.
chased in the reporting month.
intended to be burned or heated under ordinary conditions
of use, and consists of or contains (a) any roll of tobacco
Enter your business name and address as they appear on
Column g
wrapped in paper or in any substance not containing to-
your stamper authorization. Also enter your taxpayer identi-
Enter the total number of sticks of each brand in your in-
bacco; (b) tobacco, in any form, that is functional in the
fication number (EIN) and the name and telephone number
ventory on the last day of the reporting month.
product, which, because of its appearance, the type of to-
of an individual able to answer questions about your report.
bacco used in the filler, or its packaging and labeling, is
If you need more space, please provide the required infor-
likely to be offered to, or purchased by, consumers as a
Where to File
mation on copies of this form.
cigarette; or (c) any roll of tobacco wrapped in any sub-
Complete this schedule in full and mail it along with Form
stance containing tobacco which, because of its appear-
CT-1 or Form CTS-1NR to: Massachusetts Department
Column a
ance, the type of tobacco used in the filler, or its packaging
of Revenue, Cigarette and Tobacco Excise Unit, PO
Enter the full brand name of the product stamped for sale
and labeling, is likely to be offered to, or purchased by,
Box 7004, Bos ton, MA 02204.
(do not abbreviate). Do not break down into sub-categories,
consumers as a cigarette described in clause (a) of this
such as regular, menthol, light, etc. For example, for a cig-
definition.
arette named “Alpha Bravo Gold Menthol Lights,” report
only “Alpha Bravo Gold.” Do not report as “A B Gold” or “A
B Gold Menthol Lights.”
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