2019 Cigarette and Tobacco Products Returns/Uniformity Project

  1. Why are the 2019 tax returns changing?

  2. What changes will be made?

  3. What other states are currently implementing the uniform forms?

  4. What do I need to do?

  5. Do the Wisconsin tax return changes affect what I am required report as a part of the Master Settlement Agreement (MSA)?

  6. Will the Prevent All Cigarette Trafficking (PACT) Act information still need to be sent with the return?

  7. How do I know if certain cigarettes brands and roll-your-own tobacco products can be legally sold in Wisconsin?

  8. We have been filing via Adobe LiveCycle. When do we need to let DOR know that we will be switching to XML filing?

  9. We will not be able to switch to XML by February 15, 2019. What are our options for filing returns until we have switched to XML?

  10. Can I get an extension of time to start using the new My Tax Account e-filing system?

  11. Am I required to submit all of the requested information on the new tax forms?

  12. What if I need to file or amend a 2018 return after January 15, 2019?

  13. How long can I save and edit my return in My Tax Account before the information is deleted?

  14. Is a spreadsheet available to enter data throughout the month as transactions occur, that I can later upload directly into My Tax Account when I am ready to file my return?

  15. Is there a maximum number of rows of data that can be entered or uploaded on a tax return when filing in My Tax Account (MTA)?

  16. Entering the UPC and manufacturer information requires a significant amount of keying (address, FEIN). Is there a way to autofill the manufacturer's address and FEIN?

  17. What is the format for entering dates on the schedules?

  18. How many characters fit in the enter roll/ID sequence field on the stamps schedule?

  19. How do I print a copy of my return and schedules in My Tax Account?

  20. Do you have to report both the SSN and the FEIN for transactions?

  21. On the TT-101, Uniform Tobacco Products Transaction Schedule, can I list all small cigars of the same brand (different flavors) on one line? Do I need to list every flavor and product variation separately?

  22. I use ACH Credit to pay my tax liability? Do I need to use ACH debit to make payments with the new filing system?

  23. Will the current forms for manufacturer returns still be used?

  24. Will there be an upload option for supporting documentation to be submitted to support CT-118, Uniform Cigarette Inventory Schedule, claims?

  25. On CT-101, Uniform Cigarette Transaction Schedule, what is "price"?

  26. On the new CT-104, Uniform Stamp Schedule, what is the difference in "Adjustment" vs. "Purchases?"

  27. Is a crosswalk or comparative chart available to show transactions reported on the 2018 CT-101 and TT-101, (Cigarette or Tobacco Products) Tax Multiple Schedules and types in comparison to how transactions are coded in the 2019 CT-101 or TT-101, Uniform (Cigarette or Tobacco Products) Transaction Schedule?

  28. I hold a tobacco products distributor permit (selling tobacco products at wholesale to retailers) and also hold a tobacco products retail license selling tobacco products to the ultimate consumer of the products at a smoke shop. For 2018 reporting, I was not required to report retail sales to the ultimate consumer on the schedule of disbursements attached to the TT-100, Wisconsin Distributor's Tobacco Products Tax Return. For 2019 reporting, am I required to report all of my sales as transaction code 2C (tobacco products disbursed to an end user) on TT-101, Uniform Tobacco Products Transaction Schedule?


FOR QUESTIONS OR COMMENTS CONTACT:

Excise Tax Unit
Wisconsin Department of Revenue
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Email additional questions to DORWIUniformCigTobForms@wisconsin.gov

February 07, 2019