Instructions for VT Form CTT-647 "Vermont Wholesale Cigarette and Tobacco Dealer License Application" - Vermont

This document contains official instructions for VT Form CTT-647, Vermont Wholesale Cigarette and Tobacco Dealer License Application - a form released and collected by the Vermont Department of Taxes. An up-to-date fillable VT Form CTT-647 is available for download through this link.

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Download Instructions for VT Form CTT-647 "Vermont Wholesale Cigarette and Tobacco Dealer License Application" - Vermont

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FORM CTT-647 Instructions
Vermont Wholesale Cigarette and Tobacco Dealer License Application
General Information
Please print in BLUE or BLACK ink only.
Business/Entity Type Check the box for the type of business ownership.
Sole Proprietor is a business owned by an individual, a married couple, or civil union partners.
Married couples or civil union partners need to make a federal election to be treated as sole
proprietors, the default status is a partnership. Please see the Federal Form 1040, Schedule C
Instructions - http://www.irs.gov/pub/irs-pdf/i1040sc.pdf
LLC or Limited Liability Company is a relatively recent business organization form containing the
elements of both a corporation and a partnership. This category includes Single Member
LLC as well as L3C (Low-Profit Limited Liability Company).
Partnership includes all partnership forms. There is no separate category for general or limited
partnership.
S-Corporation is a small business corporation taxed under subsection S of the Internal Revenue Code.
C-Corporation is a standard business corporation taxed under subsection C of the Internal Revenue
Code.
Owner
For Corporations or LLCs, enter the corporate name and not the owner of the corporation. For
partnerships, list the partnership name and not the names of the individual partners.
If the business is a sole proprietor, list first and last name of owner.
Federal Identification Number
For corporations and partnerships, enter the identification number issued to the corporation or the
partnership by the federal government.
Employers, regardless of ownership type, must have an FEIN. Apply for an FEIN at:
https://sa1.www4.irs.gov/modiein/individual/index.jsp. If business is a sole proprietor and no
number will be issued by the federal government, enter the social security number of the owner in
the box below.
Social Security Number (Sole proprietorship only)
For married couples or civil union partner owners, provide social security numbers of both
individuals.
Business Name
Enter the name the company uses to conduct business.
Mailing Address
Enter the mailing address of the business.
Form CTT-647 Instructions
(formerly CT-5)
Page 1 of 2
Rev. 10/17
FORM CTT-647 Instructions
Vermont Wholesale Cigarette and Tobacco Dealer License Application
General Information
Please print in BLUE or BLACK ink only.
Business/Entity Type Check the box for the type of business ownership.
Sole Proprietor is a business owned by an individual, a married couple, or civil union partners.
Married couples or civil union partners need to make a federal election to be treated as sole
proprietors, the default status is a partnership. Please see the Federal Form 1040, Schedule C
Instructions - http://www.irs.gov/pub/irs-pdf/i1040sc.pdf
LLC or Limited Liability Company is a relatively recent business organization form containing the
elements of both a corporation and a partnership. This category includes Single Member
LLC as well as L3C (Low-Profit Limited Liability Company).
Partnership includes all partnership forms. There is no separate category for general or limited
partnership.
S-Corporation is a small business corporation taxed under subsection S of the Internal Revenue Code.
C-Corporation is a standard business corporation taxed under subsection C of the Internal Revenue
Code.
Owner
For Corporations or LLCs, enter the corporate name and not the owner of the corporation. For
partnerships, list the partnership name and not the names of the individual partners.
If the business is a sole proprietor, list first and last name of owner.
Federal Identification Number
For corporations and partnerships, enter the identification number issued to the corporation or the
partnership by the federal government.
Employers, regardless of ownership type, must have an FEIN. Apply for an FEIN at:
https://sa1.www4.irs.gov/modiein/individual/index.jsp. If business is a sole proprietor and no
number will be issued by the federal government, enter the social security number of the owner in
the box below.
Social Security Number (Sole proprietorship only)
For married couples or civil union partner owners, provide social security numbers of both
individuals.
Business Name
Enter the name the company uses to conduct business.
Mailing Address
Enter the mailing address of the business.
Form CTT-647 Instructions
(formerly CT-5)
Page 1 of 2
Rev. 10/17
Physical Address
Enter the address at which business is conducted.
Primary Contact Name
Enter the name of the person who is responsible for completing cigarette and tobacco tax returns.
Email Address
Enter the email address of the primary contact person.
Fax and Phone Number
Enter the fax and phone number of the primary contact person.
Principal Owners with Fiscal Responsibility
List all owners of the business.
Please answer all questions concerning your business activity and the products you sell.
Contacting the Department
Mailing address:
Vermont Department of Taxes
Taxpayer Services: (802) 828-2551
133 State Street
Email Address:
tax.miscellaneoustax@vermont.gov
Web site Address:
Montpelier, VT 05633-1401
http://tax.vermont.gov
Form CTT-647 Instructions
(formerly CT-5)
Page 2 of 2
Rev. 10/17
Page of 2