General Information for Wisconsin Cigarette Tax Stamp Sales
Please Read This Information Carefully
WHO MAY ORDER CIGARETTE STAMPS: Only businesses holding a valid Wisconsin cigarette distributor permit may use the CT-108 Order Form. All sales and transfers of stamps may be made only by the department to permit-holding distributors. No person may accept, purchase or borrow any stamps from another permit holding distributor. A cigarette permit is not transferable to another person or location. Immediate written notification is required when your business undergoes any change to its name, address, or ownership.
SUBMITTING YOUR ORDER: Provide all the information requested when completing your order form. Do not indicate a post office box for your address. All shipments will be sent via UPS and can only be delivered to a street address. You may send orders in advance but you must indicate the date you want the stamps shipped. Orders with no requested ship date will be processed as follows: Orders received prior to 12:00 noon should be shipped the same day. Orders received after 12:00 noon may not be shipped until the following workday. When determining the anticipated receipt date, be sure to consider weekends and legal holidays when shipments may not be sent or delivered. Keep a copy of your orders when you send them to this office. Replace that copy with the copy you receive with your order. This copy will list the issue date, shipping costs and the roll number of the stamps received. ORDERS BY FAX: Fax your completed CT-108 to (608) 280-3561. This is our direct line for stamp orders so there is no need to send a cover sheet. Keep the original order until the shipment arrives. ORDERS BY E-MAIL: Request the Excel file for the order form from Julie Johnson. Keep a blank file on your computer to serve as a template. Each time you order save the file to a new name (using dates as file names would be good). Attach the order file to an e-mail message and send to cigarettestamporders@revenue.wi.gov. ORDERS BY MAIL: Send your completed order form to the address listed on the CT-108 order form in the upper left corner. Our overnight address is Wisconsin Department of Revenue, Attention Julie Johnson, 2135 Rimrock Rd., Mail-Stop 3-258, Madison, WI 53713. Keep a photocopy of your order until the shipment arrives. ORDERS FOR PICK-UP: Fax. E-mail or call in your order to us in advance so we can have your order ready when your driver comes. Check the box for “Driver to Pick Up on…” and indicate the date the pick up will be. Instruct your driver to pick up the order at our reception desk on the first floor of our building which is located at 2135 Rimrock Road in Madison.
RECEIVING YOUR STAMPS: Upon receipt of your order, check the stamps received against the enclosed order form and call us immediately at (608) 266-3282 if there are any discrepancies. Write the date stamps received on the form where indicated. Remember that the payment due date for the cigarette tax is determined by the date you receive them, not the department issue date. Retain copies of your purchase order invoices (CT-108) for 5 years.
REPORTING YOUR STAMP PURCHASE: Report your stamp receipts on your monthly reporting schedule, Form CT-104, for the month in which the stamps were received. Transfer the required information (see bold boxes) from the order form received with your stamps as the shipping cost, date received, etc. should be listed.
PAYING FOR YOUR STAMPS: Cigarette distributors must pay for cigarette stamps by filing a monthly tax return (Form CT-100 for in-state or Form CT-105 for out-of-state).
SECURITY: Distributors who have not paid the tax and other costs, or who have not timely filed a return may be required to post security in order to obtain future stamps on credit. That security may be a surety bond that is payable to this state and that is in the form prescribed by the department. The department may refuse to issue a permit or revoke the permit of any distributor who is required to post security with the department and fails to do so. After giving ten days notice, the department may recover any tax, interest, penalties and other charges from security of any person who is delinquent in paying the taxes.
THEFT OF TAX MONEYS: All cigarette tax moneys received by a distributor for the sale of cigarettes on which the tax has become due and not been paid are trust funds in the hands of the distributor and are the property of this state. Any distributor who fraudulently withholds, appropriates or otherwise uses cigarette tax moneys that are the property of this state is guilty of theft, whether or not the distributor has or claims to have an interest in those moneys.
STAMPING IRREGULARITIES: Monitor your stamping quality performance. To be properly stamped the full revenue stamp and at least 50% of the surrounding border must be clearly visible in a proper position on the cigarette package. Cigarette packages that do not bear the proper tax stamp may be seized.
RETURNING STAMPS FOR REFUND: Refunds will be granted on all stamps unfit for use providing the sale of the stamps can be traced to the distributor by the department. On all refunds granted, the discount and service charges including expenses of determining the amount of refund, will be deducted. Complete a Distributor’s Refund Claim for Cigarette Tax (Form CT-624). Indicate the stamps are being returned to WDOR rather than a manufacturer’s name. Omit Columns 1 through 3. Indicate the number of stamps returned in Column 4. Complete Columns 5 and 6. Indicate the reason for returning the stamps somewhere on the form. Mail all plys of the completed form along with the stamps to the address shown at the top of the form, Attn: Julie Johnson. Or use our express mail address of 2135 Rimrock Rd., Mail-Stop 3-258, Madison, WI 53713. Allow five weeks for a refund check to be issued.
Last updated November 30, 2005