Instructions for Form RC-6-a - out-Of-State Cigarette and Little Cigar Revenue Return

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Form RC-6-A Instructions
General Information
Line 16 – Enter the gross value of all
Such books, records, papers, and
Illinois stamps you purchased from us
documents must be available for
Who must file a return?
during the month.
inspection during business hours by us or
You must file this return if you are a licensed
our authorized agent and employees and
Line 17 – Figure the gross value of all
Illinois distributor of cigarettes who is located
be preserved for at least three years.
Illinois stamps that were affixed to original
outside of Illinois. An out-of-state distributor is
What other penalties may be
packages of cigarettes or little cigars when
any person engaged in the business of selling
you purchased or otherwise acquired them
imposed?
cigarettes who brings or causes to be brought
as reported on Schedule CC.
into Illinois any original packages of cigarettes
If you affix counterfeit stamps, sell, or
Effective June 24, 2012, the mill rate
for sale or other disposition in the course of
offer to sell cigarettes or little cigars with
such business. Beginning July 1, 2012, little
is 99 mills ($0.099) per stick. Use this
counterfeit stamps affixed, you are guilty of
cigars were classified as cigarettes under the
rate to figure the value of stamps affixed
a Class 2 felony.
Cigarette Tax Act. Beginning July 1, 2013, little
to original packages when purchased.
If you do not keep the required records or
cigars are taxed under the Tobacco Products
However, if Step 2, Line 8, includes
if you falsify those records, you are guilty
Tax Act. For purposes of this form, effective
cigarettes and little cigars purchased
of a Class 4 felony. If you do not safely
July 1, 2012, “sticks” means “cigarettes,”
at “old” or multiple mill rates, you will
preserve the required records for a period
as defined by the Cigarette Tax Act, and,
need to figure the amount for Line 17 by
of three years or do not allow us to inspect
beginning July 1, 2013, “sticks” means both
completing Form RC-6-A-W.
them, you are guilty of a business offense
“cigarettes,” as defined by the Cigarette
Line 19 – Enter the total value of unaffixed
and may be fined up to $1,500.
Tax Act and “little cigars,” as defined by the
stamps transferred to another licensed
Tobacco Products Tax Act. Beginning July
If you make, file, render, sign, or verify
distributor.
1, 2013, you must file this return if you are a
any false or fraudulent report or act as a
Note: All stamp transfers must be approved
stamping distributor of little cigars.
distributor of original cigarette or little cigar
by the department prior to the transfer.
packages without a license, you are guilty
When and where do I file?
of a Class 4 felony.
Line 23 – Enter the total value of all Illinois
You must file this return, including all
Step-by-Step Instructions
stamps affixed to original packages of
attachments, on or before the 15th day
cigarettes or little cigars on hand at the
of each month, showing the quantity
Step 2: Report your stock
end of the month as reported on Schedule
of cigarettes and little cigars you
Line 8 – From Schedule CC or Form
CF or Form RC-6-A-W.
manufactured, imported, or purchased
RC-6-A-W, Out-of-State Cigarette and
during the preceding month and the
Line 24 – Enter the gross value of all
Little Cigar Revenue Return Worksheet,
quantity of cigarettes and little cigars you
Illinois stamps not affixed to original
enter the number of cigarettes and little
sold or otherwise disposed of in Illinois
packages on hand at the end of the month
cigars you purchased that had an Illinois
during that period.
as reported on Schedule CF or Form
stamp affixed to the original package at
RC-6-A-W.
You owe a late-filing penalty if you do not
the time of purchase.
file a processable return by the due date.
Returned merchandise
Line 10 – From Schedule CH, enter
We will bill you for penalties and interest,
If you returned cigarettes or little cigars with
the total number of little cigars that are
if applicable. For more information about
Illinois stamps affixed to an out-of-state
reportable on Line 8 of Form RC-55,
penalties and interest, see Publication
manufacturer, report the number of these
Unstamped Little Cigar Sticks Tax Return,
103, Penalties and Interest for Illinois
returned sticks on Line 9 and the value
or any other necessary deductions. See
Taxes, available on our website at
of the stamps on Line 20. If you return
Schedule CH instructions for additional
tax.illinois.gov.
unaffixed stamps to us, also report the
information.
Mail Form RC-6-A and attachments to:
value of these stamps on Line 20.
Line 11 – From Schedule CK, enter the
ALCOHOL, TOBACCO AND FUEL DIVISION
When an original package bearing an
number of unstamped cigarettes and little
ILLINOIS DEPARTMENT OF REVENUE
Illinois cigarette tax stamp is returned to
cigars shipped from a point outside Illinois
PO BOX 19019
you, report the return as a purchase with
to a point inside of Illinois.
SPRINGFIELD IL 62794-9019
stamps affixed on Schedule CC.
Line 12 – Enter the total number of
Form RC-6-A can be filed electronically
Illinois stamped cigarettes and little ci-
using MyTax Illinois, available on our
gars shipped into Illinois as reported on
website at tax.illinois.gov.
Schedule CL.
If you have questions, write us at the
Line 13 – Effective June 24, 2012, the
address above or call us weekdays from
mill rate is 99 mills ($0.099) per stick. Use
8:00 a.m. to 4:00 p.m. at 217 782-6045.
this rate to figure the tax due. However, if
What records must I keep?
Step 2, Line 12, includes cigarettes or little
You must keep, at your licensed address,
cigars sold at “old” or multiple mill rates,
complete and accurate records of
you will need to figure the amount for
cigarettes and little cigars you held,
Line 13 by completing Form RC-6-A-W.
purchased, manufactured, brought into
Step 3: Report your cigarette tax
or caused to be brought into Illinois and
stamp usage
then sold or otherwise disposed of. You
Line 14 – Enter the gross value (do not
must also keep all invoices, bills of lading,
deduct any discount allowed on invoices)
sales records, copies of bills of sale,
of all Illinois stamps, whether affixed to
inventory at the close of each month of all
original packages or loose, on hand at the
cigarettes and little cigars on hand and of
beginning of the month for which you are
all cigarette tax stamps, both affixed and
filing this return.
unaffixed, and other pertinent papers and
Line 15 – Enter the total value of unaffixed
documents relating to the purchase, sale,
stamps transferred from another licensed
or disposition of cigarettes and little cigars.
distributor.
RC-6-A (R-07/13)
Form RC-6-A Instructions
General Information
Line 16 – Enter the gross value of all
Such books, records, papers, and
Illinois stamps you purchased from us
documents must be available for
Who must file a return?
during the month.
inspection during business hours by us or
You must file this return if you are a licensed
our authorized agent and employees and
Line 17 – Figure the gross value of all
Illinois distributor of cigarettes who is located
be preserved for at least three years.
Illinois stamps that were affixed to original
outside of Illinois. An out-of-state distributor is
What other penalties may be
packages of cigarettes or little cigars when
any person engaged in the business of selling
you purchased or otherwise acquired them
imposed?
cigarettes who brings or causes to be brought
as reported on Schedule CC.
into Illinois any original packages of cigarettes
If you affix counterfeit stamps, sell, or
Effective June 24, 2012, the mill rate
for sale or other disposition in the course of
offer to sell cigarettes or little cigars with
such business. Beginning July 1, 2012, little
is 99 mills ($0.099) per stick. Use this
counterfeit stamps affixed, you are guilty of
cigars were classified as cigarettes under the
rate to figure the value of stamps affixed
a Class 2 felony.
Cigarette Tax Act. Beginning July 1, 2013, little
to original packages when purchased.
If you do not keep the required records or
cigars are taxed under the Tobacco Products
However, if Step 2, Line 8, includes
if you falsify those records, you are guilty
Tax Act. For purposes of this form, effective
cigarettes and little cigars purchased
of a Class 4 felony. If you do not safely
July 1, 2012, “sticks” means “cigarettes,”
at “old” or multiple mill rates, you will
preserve the required records for a period
as defined by the Cigarette Tax Act, and,
need to figure the amount for Line 17 by
of three years or do not allow us to inspect
beginning July 1, 2013, “sticks” means both
completing Form RC-6-A-W.
them, you are guilty of a business offense
“cigarettes,” as defined by the Cigarette
Line 19 – Enter the total value of unaffixed
and may be fined up to $1,500.
Tax Act and “little cigars,” as defined by the
stamps transferred to another licensed
Tobacco Products Tax Act. Beginning July
If you make, file, render, sign, or verify
distributor.
1, 2013, you must file this return if you are a
any false or fraudulent report or act as a
Note: All stamp transfers must be approved
stamping distributor of little cigars.
distributor of original cigarette or little cigar
by the department prior to the transfer.
packages without a license, you are guilty
When and where do I file?
of a Class 4 felony.
Line 23 – Enter the total value of all Illinois
You must file this return, including all
Step-by-Step Instructions
stamps affixed to original packages of
attachments, on or before the 15th day
cigarettes or little cigars on hand at the
of each month, showing the quantity
Step 2: Report your stock
end of the month as reported on Schedule
of cigarettes and little cigars you
Line 8 – From Schedule CC or Form
CF or Form RC-6-A-W.
manufactured, imported, or purchased
RC-6-A-W, Out-of-State Cigarette and
during the preceding month and the
Line 24 – Enter the gross value of all
Little Cigar Revenue Return Worksheet,
quantity of cigarettes and little cigars you
Illinois stamps not affixed to original
enter the number of cigarettes and little
sold or otherwise disposed of in Illinois
packages on hand at the end of the month
cigars you purchased that had an Illinois
during that period.
as reported on Schedule CF or Form
stamp affixed to the original package at
RC-6-A-W.
You owe a late-filing penalty if you do not
the time of purchase.
file a processable return by the due date.
Returned merchandise
Line 10 – From Schedule CH, enter
We will bill you for penalties and interest,
If you returned cigarettes or little cigars with
the total number of little cigars that are
if applicable. For more information about
Illinois stamps affixed to an out-of-state
reportable on Line 8 of Form RC-55,
penalties and interest, see Publication
manufacturer, report the number of these
Unstamped Little Cigar Sticks Tax Return,
103, Penalties and Interest for Illinois
returned sticks on Line 9 and the value
or any other necessary deductions. See
Taxes, available on our website at
of the stamps on Line 20. If you return
Schedule CH instructions for additional
tax.illinois.gov.
unaffixed stamps to us, also report the
information.
Mail Form RC-6-A and attachments to:
value of these stamps on Line 20.
Line 11 – From Schedule CK, enter the
ALCOHOL, TOBACCO AND FUEL DIVISION
When an original package bearing an
number of unstamped cigarettes and little
ILLINOIS DEPARTMENT OF REVENUE
Illinois cigarette tax stamp is returned to
cigars shipped from a point outside Illinois
PO BOX 19019
you, report the return as a purchase with
to a point inside of Illinois.
SPRINGFIELD IL 62794-9019
stamps affixed on Schedule CC.
Line 12 – Enter the total number of
Form RC-6-A can be filed electronically
Illinois stamped cigarettes and little ci-
using MyTax Illinois, available on our
gars shipped into Illinois as reported on
website at tax.illinois.gov.
Schedule CL.
If you have questions, write us at the
Line 13 – Effective June 24, 2012, the
address above or call us weekdays from
mill rate is 99 mills ($0.099) per stick. Use
8:00 a.m. to 4:00 p.m. at 217 782-6045.
this rate to figure the tax due. However, if
What records must I keep?
Step 2, Line 12, includes cigarettes or little
You must keep, at your licensed address,
cigars sold at “old” or multiple mill rates,
complete and accurate records of
you will need to figure the amount for
cigarettes and little cigars you held,
Line 13 by completing Form RC-6-A-W.
purchased, manufactured, brought into
Step 3: Report your cigarette tax
or caused to be brought into Illinois and
stamp usage
then sold or otherwise disposed of. You
Line 14 – Enter the gross value (do not
must also keep all invoices, bills of lading,
deduct any discount allowed on invoices)
sales records, copies of bills of sale,
of all Illinois stamps, whether affixed to
inventory at the close of each month of all
original packages or loose, on hand at the
cigarettes and little cigars on hand and of
beginning of the month for which you are
all cigarette tax stamps, both affixed and
filing this return.
unaffixed, and other pertinent papers and
Line 15 – Enter the total value of unaffixed
documents relating to the purchase, sale,
stamps transferred from another licensed
or disposition of cigarettes and little cigars.
distributor.
RC-6-A (R-07/13)

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