TT-41 – Revised OTP return for wholesalers
Understand changes to OTP tax forms and new reporting requirements for roll-your-own tobacco
Maryland has updated the Other Tobacco Products (OTP) tax return and added a new schedule to improve reporting of roll-your-own tobacco. Wholesalers must begin using the new forms and provide additional details by manufacturer.
What you need to know
Use the revised OTP tax return form going forward
Submit new Schedule A for roll-your-own tobacco
Report roll-your-own tobacco by manufacturer
Discard outdated forms immediately
Who This Applies To
Wholesalers of other tobacco products (OTP) in Maryland
What Changed
OTP tax return form has been revised
New Schedule A has been added
Additional reporting required for roll-your-own tobacco
Previous Requirement
Older form COM/ATTB-609 did not require Schedule A
Less detailed reporting for roll-your-own tobacco
Requirements / Process / Rules
Stop using old forms COM/ATTB-609
Begin using the revised OTP tax return form
For roll-your-own tobacco:
Select “Roll Your-Own” as the product type on Line 5
Submit Schedule A with the tax return
Schedule A must include:
All manufacturers you purchased from
Total amount purchased during the reporting period
Amounts reported in ounces
Breakdown by manufacturer
What Is Now Required
Use updated tax forms for all future filings
Provide detailed manufacturer-level reporting for roll-your-own tobacco
Include Schedule A with all applicable returns
Effective Date
Applies to the next OTP tax return filing after February 11, 2005
What This Means for Businesses
You must update your filing process to use new forms
You must track roll-your-own tobacco purchases more closely
You must report detailed manufacturer information
You must ensure Schedule A is included when required
Important Notes
These changes support Maryland’s participation in the Master Settlement Agreement
Incomplete reporting may affect compliance
Need Help?
For questions about these reporting requirements, contact the Maryland Comptroller’s Office: 410-260-7980