TT-22 – New cigarette and tobacco reporting forms
Licensed cigarette wholesalers must submit new supplemental reports with monthly cigarette tax return information.
This bulletin explains new reporting requirements for licensed Maryland cigarette wholesalers. The Comptroller developed two supplemental forms to collect cigarette sales data by manufacturer and by Maryland political subdivision, starting with July 2000 activity.
What you need to know
- Applies to licensed Maryland cigarette wholesalers
- Requires two supplemental cigarette sales reports
- First reports cover July 2000 activity
- First due date is August 21, 2000
Who This Applies To
This bulletin applies to:
- Licensed Maryland cigarette wholesalers
- Businesses with an active cigarette wholesaler license
- Wholesalers filing monthly tobacco tax returns
What Changed
Licensed cigarette wholesalers must now file two additional report forms with cigarette tax reporting information.
The new forms collect:
- Sales by cigarette manufacturer
- Sales by pack type
- Sales by Maryland political subdivision
- Information related to cigarettes made by manufacturers that do not participate in the Master Settlement Agreement
Previous Requirement
Licensed cigarette wholesalers already had to file a tobacco tax return for every month their license was active.
What Is Now Required
Wholesalers must complete two supplemental forms:
Form 608-3ATTD
Recapitulation of Wholesaler Sales of Cigarettes to Retailers by Cigarette Manufacturers
Use this form to report:
- Total sales by pack type for MSA participating manufacturers
- Sales for all other cigarettes by manufacturer name
- Sales for all other cigarettes by pack type
Do not report non-participating manufacturer sales based only on who sold you the cigarettes. Report them by the manufacturer of the cigarettes.
Form 608-4ATTD
Recapitulation of Wholesaler Sales of Cigarettes to Retailers by Political Subdivision
Use this form to report:
- Monthly cigarette sales to retailers
- Sales by Maryland political subdivision
- Sales by pack type
MSA Participating Manufacturers
At the time of this bulletin, cigarettes from these manufacturers may be included in the combined total on part A of form 608-3ATTD:
- Brown & Williamson Tobacco Corporation
- Liggett Group Inc.
- Lorillard Tobacco Company
- Philip Morris Inc.
- R.J. Reynolds Tobacco Company
Effective Date
The first supplemental reports are due August 21, 2000.
These reports cover:
- July 2000 activity
- Monthly cigarette sales information
- Required supplemental reporting data
What This Means for Businesses
Licensed cigarette wholesalers should:
- Update internal reporting systems
- Track cigarette sales by manufacturer
- Track cigarette sales by pack type
- Track retailer sales by Maryland political subdivision
- Prepare to submit both supplemental forms each month
Important Notes
- The forms supplement existing cigarette tax return forms
- The reports apply for months when the wholesaler license is active
- The requirement supports data collection related to Senate Bill 305
- The reports help collect cigarette tax and sales information
Need Help?
For questions about the reporting requirements, contact the Maryland Comptroller’s Office: 410-260-7980