Instructions for Form Tp-1 - Tobacco Products Tax Return

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Form TP-1 Instructions
Step-by-Step Instructions
General Instructions
Who must file Form TP-1?
Step 1: Identify your business
You must file Form TP-1, Tobacco Products Tax Return, if
Complete Lines 1 through 7 to identify your business.
you are an Illinois-licensed distributor of tobacco products
(excluding cigarettes). A distributor is any person engaged in
Step 2: Figure your cost-based tax (tobacco
the business of selling tobacco products to retailers (and in
products excluding moist snuff)
some cases to consumers) in Illinois. Distributors include
Wholesale price is the established list price for which a manu-
in-state manufacturers and wholesalers;
facturer sells tobacco products to a distributor. In the absence
out-of-state manufacturers and wholesalers who have
of an established list price, the manufacturer’s invoice price
nexus in Illinois; and,
at which he or she sells the tobacco product to an unaffiliated
retailers who purchase tobacco products directly from
distributor will be used as the wholesale price. The wholesale
unlicensed out-of-state suppliers.
price is the price established before any discount, trade allow-
ance, rebate, or other reduction.
You have nexus in Illinois if you
Line 8 - Write the wholesale price for tobacco products you
have a business site in Illinois; or
manufactured and then sold or otherwise disposed of during
have or maintain within Illinois, directly or by subsidiary,
the month for which you are filing this return, regardless of
- an office or an agent or other representative operating in
whether you originally manufactured the products during this
this state, even if only occasionally; or
month.
- a place (e.g., a warehouse) from which you deliver or
Line 9 - Write the wholesale price for tobacco products you
produce tobacco products.
purchased and then sold or otherwise disposed of during the
When must I file Form TP-1?
month for which you are filing this return, regardless of wheth-
You must file Form TP-1 and pay any tax due on or before
er you originally purchased the products during this month.
the 15th day of each month to report transactions you
Step 3: Figure your weight-based tax (moist
made during the preceding month.
snuff only)
Mail your completed return and payment to
Beginning on January 1, 2013, “moist snuff” means any finely
ALCOHOL, TOBACCO AND FUEL DIVISION
cut, ground, or powdered tobacco that is not intended to be
ILLINOIS DEPARTMENT OF REVENUE
smoked, but shall not include any finely cut, ground, or pow-
PO BOX 19019
dered tobacco that is intended to be placed in the nasal cavity.
SPRINGFIELD IL 62794-9019
Line 18 - Write the ounces of moist snuff you manufactured
Note: If you prefer, you can file Form TP-1 using our WebFile
and then sold or otherwise disposed of during the month for
program at tax.illinois.gov.
which you are filing this return, regardless of whether you
originally manufactured the products during this month.
What if I fail to file and pay the amount I owe?
Line 19 - Write the ounces of moist snuff you purchased and
You owe a late-filing penalty if you do not file a processable
then sold or otherwise disposed of during the month for which
return by the due date, a late-payment penalty if you do not
you are filing this return, regardless of whether you originally
pay the tax you owe by the date the tax is due, and a bad
purchased the products during this month.
check penalty if your remittance is not honored by your finan-
cial institution. Interest is calculated on tax from the day after
Step 4: Figure your payment
the original due date of your return through the date you pay
Line 29 - If you have a credit memorandum issued to you by
the tax. We will bill you for penalties and interest. For more
us and wish to apply that toward your balance due, write the
information about penalties and interest, see Publication 103,
amount of credit you wish to apply.
Penalties and Interest for Illinois Taxes. To receive a copy of
Line 30 - Subtract Line 29 from Line 28 to determine the
this publication, visit our Web site at tax.illinois.gov or call us
amount of tax you owe. If you do not file a processable return
at 1 800 356-6302.
or pay the tax you owe by the due date, you will owe addi-
How long must I retain my records?
tional penalty and interest. We will bill you for penalties and
interest.
You must retain the records required to substantiate this
return for at least 3.5 years from the due date of the return or
Step 5: Signatures
the date filed, whichever is later.
An owner, partner, officer of the corporation, or other person
What if I need to correct a previously filed return?
who is authorized to file your returns must sign Form TP-1.
If you use a tax preparer, he or she must also sign and date
If you need to correct a previously filed Form TP-1, you must
Form TP-1. Be sure to include a daytime telephone number
complete Form TP-1-X, Amended Tobacco Products Tax
where we can reach you if we have questions.
Return.
Where do I get help?
If you have questions or need help completing your return,
you can call us weekdays between 8:00 a.m. and 4:30 p.m. at
217 782-6045.
*ZZZZZZZZZ*
TP-1 (R-12/12)
Form TP-1 Instructions
Step-by-Step Instructions
General Instructions
Who must file Form TP-1?
Step 1: Identify your business
You must file Form TP-1, Tobacco Products Tax Return, if
Complete Lines 1 through 7 to identify your business.
you are an Illinois-licensed distributor of tobacco products
(excluding cigarettes). A distributor is any person engaged in
Step 2: Figure your cost-based tax (tobacco
the business of selling tobacco products to retailers (and in
products excluding moist snuff)
some cases to consumers) in Illinois. Distributors include
Wholesale price is the established list price for which a manu-
in-state manufacturers and wholesalers;
facturer sells tobacco products to a distributor. In the absence
out-of-state manufacturers and wholesalers who have
of an established list price, the manufacturer’s invoice price
nexus in Illinois; and,
at which he or she sells the tobacco product to an unaffiliated
retailers who purchase tobacco products directly from
distributor will be used as the wholesale price. The wholesale
unlicensed out-of-state suppliers.
price is the price established before any discount, trade allow-
ance, rebate, or other reduction.
You have nexus in Illinois if you
Line 8 - Write the wholesale price for tobacco products you
have a business site in Illinois; or
manufactured and then sold or otherwise disposed of during
have or maintain within Illinois, directly or by subsidiary,
the month for which you are filing this return, regardless of
- an office or an agent or other representative operating in
whether you originally manufactured the products during this
this state, even if only occasionally; or
month.
- a place (e.g., a warehouse) from which you deliver or
Line 9 - Write the wholesale price for tobacco products you
produce tobacco products.
purchased and then sold or otherwise disposed of during the
When must I file Form TP-1?
month for which you are filing this return, regardless of wheth-
You must file Form TP-1 and pay any tax due on or before
er you originally purchased the products during this month.
the 15th day of each month to report transactions you
Step 3: Figure your weight-based tax (moist
made during the preceding month.
snuff only)
Mail your completed return and payment to
Beginning on January 1, 2013, “moist snuff” means any finely
ALCOHOL, TOBACCO AND FUEL DIVISION
cut, ground, or powdered tobacco that is not intended to be
ILLINOIS DEPARTMENT OF REVENUE
smoked, but shall not include any finely cut, ground, or pow-
PO BOX 19019
dered tobacco that is intended to be placed in the nasal cavity.
SPRINGFIELD IL 62794-9019
Line 18 - Write the ounces of moist snuff you manufactured
Note: If you prefer, you can file Form TP-1 using our WebFile
and then sold or otherwise disposed of during the month for
program at tax.illinois.gov.
which you are filing this return, regardless of whether you
originally manufactured the products during this month.
What if I fail to file and pay the amount I owe?
Line 19 - Write the ounces of moist snuff you purchased and
You owe a late-filing penalty if you do not file a processable
then sold or otherwise disposed of during the month for which
return by the due date, a late-payment penalty if you do not
you are filing this return, regardless of whether you originally
pay the tax you owe by the date the tax is due, and a bad
purchased the products during this month.
check penalty if your remittance is not honored by your finan-
cial institution. Interest is calculated on tax from the day after
Step 4: Figure your payment
the original due date of your return through the date you pay
Line 29 - If you have a credit memorandum issued to you by
the tax. We will bill you for penalties and interest. For more
us and wish to apply that toward your balance due, write the
information about penalties and interest, see Publication 103,
amount of credit you wish to apply.
Penalties and Interest for Illinois Taxes. To receive a copy of
Line 30 - Subtract Line 29 from Line 28 to determine the
this publication, visit our Web site at tax.illinois.gov or call us
amount of tax you owe. If you do not file a processable return
at 1 800 356-6302.
or pay the tax you owe by the due date, you will owe addi-
How long must I retain my records?
tional penalty and interest. We will bill you for penalties and
interest.
You must retain the records required to substantiate this
return for at least 3.5 years from the due date of the return or
Step 5: Signatures
the date filed, whichever is later.
An owner, partner, officer of the corporation, or other person
What if I need to correct a previously filed return?
who is authorized to file your returns must sign Form TP-1.
If you use a tax preparer, he or she must also sign and date
If you need to correct a previously filed Form TP-1, you must
Form TP-1. Be sure to include a daytime telephone number
complete Form TP-1-X, Amended Tobacco Products Tax
where we can reach you if we have questions.
Return.
Where do I get help?
If you have questions or need help completing your return,
you can call us weekdays between 8:00 a.m. and 4:30 p.m. at
217 782-6045.
*ZZZZZZZZZ*
TP-1 (R-12/12)

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