TT-56 – New cigarette tax forms after tax increase
Understand which cigarette tax forms changed and when to begin using them
Maryland has updated several cigarette tax forms due to a tax increase effective January 1, 2008. Wholesalers and manufacturers must begin using the revised forms for reporting periods after this date.
What you need to know
- New tax forms must be used starting January 1, 2008
- Different forms apply to wholesalers and manufacturers
- Use old forms for December 2007 reporting only
- New forms apply to January 2008 reporting and beyond
Who This Applies To
Cigarette wholesalers and manufacturers in Maryland
What Changed
- New versions of multiple cigarette tax forms have been issued
- Forms updated to reflect the cigarette tax increase
Previous Requirement
- Older versions of tax forms were used before January 1, 2008
- December 2007 reporting still uses old forms
Requirements / Process / Rules
For cigarette wholesalers:
- Use revised Form COM/ATT-603 (Wholesalers Claim for Credit)
- Use revised Form COM/ATT-623 (Stamp Order Form)
- Begin using these forms after January 1, 2008
For cigarette manufacturers:
- Use revised Form COM/ATT-634 (Manufacturer’s Monthly Sample Cigarette Tax Return)
- Use this form for January 2008 reporting
- Due February 15, 2008
For December 2007 reporting:
- Continue using existing forms
- Due January 15, 2008
What Is Now Required
- Use updated forms for all reporting periods after January 1, 2008
- Ensure correct forms are used based on reporting period
Effective Date
January 1, 2008
What This Means for Businesses
- You must switch to new forms at the correct time
- You must ensure you use the correct form for each reporting period
- You must update internal processes to reflect the tax increase
Important Notes
- The form changes are tied to the cigarette tax increase from $1.00 to $2.00 per pack
- Using the wrong form may delay processing or cause errors
Need Help?
For questions about these reporting requirements, contact the Maryland Comptroller’s Office: 410-260-7980