TT-66 – MSAI reporting clarification requirements
Understand changes to MSAI data submission and what records you must keep
Maryland has updated requirements for how cigarette wholesalers handle MSAI data when filing monthly reports. While submission rules have changed, recordkeeping and audit requirements remain important.
What you need to know
You no longer need to submit MSAI data with monthly reports
You must keep MSAI data for 5 years
MSAI data will be reviewed during audits
Reporting periods must match across required forms
Who This Applies To
Licensed Maryland cigarette wholesalers
What Changed
MSAI data is no longer required to be submitted with the monthly COM/ATT-608-3 report
Wholesalers must still maintain MSAI data for compliance and audits
Previous Requirement
MSAI data had to be submitted along with the monthly report
What Is Now Required
Do not submit MSAI data with your monthly report
Maintain complete MSAI data records for 5 years
Provide MSAI data when requested during an audit
Requirements / Process / Rules
Keep MSAI data available to verify cigarette sales in Maryland
Ensure records are accurate and complete
Retain records for at least 5 years
Make sure reporting periods match across forms:
COM/ATT-608-3 report
Cigarette Wholesaler Monthly Report (COM/ATTU-608)
Use the same reporting period for both forms
Example:
If reporting by calendar month, both forms must match
If using a different reporting period, both forms must match
Effective Date
Applies as of March 25, 2010
What This Means for Businesses
You can simplify monthly report submissions
You must still maintain detailed records for compliance
You must ensure consistency across reporting forms
You must be prepared for audits
Important Notes
MSAI data will be requested during audits
Failure to provide records may lead to compliance issues
Updated forms are available online
Need Help?
For questions about these reports, contact the Maryland Comptroller’s Office: 410-260-7980