TT-42 – Revised OTP return for retailers and consumers
Understand changes to OTP tax forms and new Schedule A requirements for roll-your-own tobacco
Maryland has updated the OTP tax return for retailers and consumers and added a new Schedule A to improve reporting of roll-your-own tobacco. You must begin using the new forms and include additional manufacturer details.
What you need to know
Use the revised OTP tax return form
Submit Schedule A for roll-your-own tobacco
Report purchases by manufacturer
Stop using outdated forms immediately
Who This Applies To
Retailers and consumers of other tobacco products (OTP) in Maryland
What Changed
OTP tax return form COM/ATTB-610 has been revised
New Schedule A has been added
Additional reporting is required for roll-your-own tobacco
Previous Requirement
Older form COM/ATTB-610 did not require Schedule A
Less detailed reporting for roll-your-own tobacco
Requirements / Process / Rules
Stop using old forms COM/ATTB-610
Begin using the revised OTP tax return form
For roll-your-own tobacco:
Submit Schedule A with your 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 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 in more detail
You must report by manufacturer
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