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TT-45 – Updated wholesaler reporting forms

Tax Forms and Filing Updates |

Understand updates to Form 608-3 and what must be included in your quarterly report

Maryland has updated the quarterly reporting form for cigarette and roll-your-own (RYO) tobacco sales. Wholesalers must begin using the revised form and provide more detailed manufacturer and sales information.

What you need to know

  • Use the revised Form 608-3 starting with second quarter 2005
  • Reports are due July 21, 2005 for that quarter
  • Submit a separate form for each manufacturer
  • Provide detailed manufacturer, supplier, and importer information

Who This Applies To

Licensed tobacco wholesalers in Maryland

What Changed

  • Form COM/ATTB-608-3 has been revised
  • Additional fields and reporting details are now required
  • More detailed manufacturer and sales data must be included

Previous Requirement

  • Older version of Form 608-3 required less detailed information
  • Did not include all current fields and breakdowns

Requirements / Process / Rules

  • Stop using old Form COM/ATTB-608-3
  • Begin using the revised form

For each report:

  • Enter the report year
  • Select the reporting quarter
  • Submit a separate form for each manufacturer

Provide the following information:

  • Manufacturer name and address
  • Supplier name and address
  • First importer name and address (if applicable)

Report cigarette sales:

  • Totals in packs
  • Break down by pack size
  • Calculate totals by manufacturer

Report RYO tobacco:

  • Totals in equivalent sticks
  • Calculate totals by manufacturer
  • Enter totals on line 11 for both cigarettes and RYO
  • Include printed name of the signer along with signature

What Is Now Required

  • Use the revised form for all applicable filings
  • Provide detailed manufacturer-level reporting
  • Ensure all required fields are complete

Effective Date

  • Applies to second quarter 2005 reporting (April–June 2005)
  • Report due July 21, 2005

What This Means for Businesses

  • You must update your reporting process to use the new form
  • You must collect more detailed supplier and manufacturer data
  • You must ensure calculations and totals are accurate
  • You must submit separate forms for each manufacturer

Important Notes

  • These changes support Maryland’s participation in the Master Settlement Agreement
  • Incomplete or incorrect forms may delay processing or trigger review

Need Help?

For questions about these reporting requirements, contact the Maryland Comptroller’s Office: 410-260-7980

Related files

TT-45 – Updated wholesaler reporting forms