Form Tt-101 Instructions And Sample - Wisconsin Tobacco Products Tax Multiple Schedule Instructions
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2TT-101 Instructions – Wisconsin Tobacco Products Tax Multiple Schedule Instructions
SALES SCHEDULES (use a single line for each invoice)
INTRODUCTION
Form TT-101, Wisconsin Tobacco Products Tax Multiple Schedule, is an attachment
Sales are reportable in the month that actual physical movement of the tobacco products
to your monthly Wisconsin Tobacco Products Tax Return (Form TT-100) to report
takes place from a distributor’s premises.
purchases, related credits, and sales.
Untaxed Sales – Schedule 5
Itemize all sales of untaxed tobacco products made during the month to Wisconsin
FILING METHOD
permittees or shipped out-of-state. Persons receiving untaxed tobacco products in
This schedule must be filed electronically as an attachment to the xml schemas or
Wisconsin must have the appropriate permit to purchase tobacco products tax-free.
Adobe LiveCycle fill-in Form TT-100 located at
Enter total untaxed out-of-state shipments on line 3 of Form TT-100.
PURCHASE SCHEDULES
Tax-Paid Sales – Schedule 6
Check the applicable box indicating the type of schedule that the form represents (for
Itemize all sales of tax-paid tobacco products whether sold to Wisconsin distributors
example: check box 1 if the form is reporting untaxed purchases).
or Wisconsin retailers. For out-of-state permittees, enter the total on line 1 of
Use a single line for each transaction and provide all the information requested.
Form TT-100.
If shorted merchandise, enter the amount shorted on Schedule 3 or 4, as appropriate.
Columns A, B, and C – ‘Roll-Your-Own” (RYO) Tobacco Products
If more merchandise is received than ordered, enter the excess amount on a separate
The Wisconsin Tobacco Master Settlement Agreement law (MSA) defines “roll-
line of the purchase schedule.
your-own” tobacco as tobacco that, because of its appearance, type, packaging, or
Untaxed Purchases – Schedule 1 (in-state permittees only)
labeling, is suitable for use and likely to be offered to, or purchased by, consumers as
Itemize all untaxed tobacco products purchases received during the month. This
tobacco for making cigarettes. Invoices containing “roll-your-own” tobacco products
includes all free samples and promotional products received. Enter the total tobacco
require additional reporting. For each invoice with RYO tobacco products, enter the
products on line 1 of Form TT-100.
manufacturer’s name, each brand name of “roll-your-own” tobacco, and the total ounces
received per brand.
Tax-Paid Purchases – Schedule 2
Itemize all tobacco products purchased and received during the month where
ASSISTANCE
Wisconsin tobacco products tax was paid.
You can access the department’s web site 24 hours a day, 7 days a week, at
From this web site you can:
CREDIT SCHEDULES (use a single line for each invoice)
• Access My Tax Account (MTA)
“Credits” are tobacco products that have been purchased but not received on a
• Complete electronic fill-in forms
permittee’s premises (shortages) and damaged merchandise, whether discovered
• Download forms, schedules, instructions, and publications
upon or after receipt.
• View answers to commonly asked questions
Untaxed Credits – Schedule 3 (in-state permittees only)
• E-mail us for assistance
Enter untaxed tobacco products received from the manufacturer, found to be short
shipped, lost, or damaged prior to being received from a manufacturer. Shortages
Madison Office Location
Mailing Address
discovered before merchandise is received should be noted on papers provided by
2135 Rimrock Road
Excise Tax Unit
the carrier. Enter total untaxed credits on line 2 of Form TT-100.
Madison WI 53713
Wisconsin Department of Revenue
PO Box 8900
Tax-Paid Credits – Schedule 4
Phone: (608) 266-6701
Madison WI 53708-8900
Itemize all tax-paid tobacco products found to be short shipped, lost, or damaged
prior to receipt of the tax-paid tobacco products from a Wisconsin tobacco products
Fax: (608) 261-7049
distributor. Also report documented damage taking place on your premises, and
E-mail: excise@revenue.wi.gov
merchandise discovered damaged after its receipt. Out-of-state permittees report
credits to Wisconsin customers as a negative sale on Schedule 6.
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TT-101 (R. 12-13)
Wisconsin Department of Revenue
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