NEVADA DEPARTMENT OF TAXATION Account No:
____________
Received By:____________________________________
Posted By:______________________________________
If the name or address shown is incorrect, if the ownership or business location has changed,
or if you are out of business, please contact the Carson City Department of Taxation.
FOR MONTH ENDING:
DUE ON OR BEFORE:
IF POSTMARKED AFTER DUE DATE, PENALTY
AND INTEREST WILL APPLY
A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS
1.
TOTAL WHOLESALE PRICE OF PRODUCTS SOLD OR DISTRIBUTED
$
FOR OFFICE USE ONLY
2.
CREDIT FOR SALES TO OUT OF STATE CUSTOMERS
(OTP FORM 2 MUST BE ATTACHED)
$
3.
CREDIT FOR SALES TO TRIBAL CUSTOMERS AND/OR MILITARY
(OTP FORM 2 MUST BE ATTACHED)
$
$
4.
CREDIT FOR SALES OF WHICH TAX WAS PREVIOUSLY PAID
(OTP FORM 4 MUST BE ATTACHED)
$
$
5.
CREDIT FOR RETURNED MERCHANDISE
(OTP FORM 2, COPY OF MFG CREDIT MEMO, AND CUSTOMER CREDIT MEMO MUST BE ATTACHED)
$
$
6.
TOTAL SALES SUBJECT TO EXCISE TAX
(LINE 1 MINUS LINE 2, MINUS LINE 3,MINUS LINE 4, MINUS LINE 5)
$
$
7.
TAX
(30% OF LINE 6)
$
8.
COLLECTION ALLOWANCE
(.5% (.005) OF LINE 7)
$
9.
NET TAX DUE (LINE 7 MINUS LINE 8)
$
10.
LESS CREDITS APPROVED BY THE DEPARTMENT
(COPY OF CREDIT MEMO MUST BE ATTACHED)
$
$
11.
TAX DUE
(LINE 9 MINUS LINE 10)
$
12.
PENALTY (For periods prior to April 1, 2007 the penalty is 10%)
$
13.
INTEREST
(1% OF LINE 11 FOR EACH MONTH OR FRACTION THEREOF)
$
14.
PLUS LIABILITIES ESTABLISHED BY THE DEPARTMENT
$
15.
TOTAL AMOUNT DUE
$
16.
AMOUNT REMITTED WITH RETURN
(MAKE CHECKS PAYABLE TO: NEVADA DEPARTMENT OF TAXATION)
$
I HEREBY CERTIFY THAT THIS RETURN INCLUDING ANY ACCOMPANYING SCHEDULES AND STATEMENTS HAS BEEN EXAMINED BY ME AND TO THE
BEST OF MY KNOWLEDGE AND BELIEF IS A TRUE, CORRECT AND COMPLETE RETURN.
______________________________________________________ _________________________
_____________________
AUTHORIZED SIGNATURE (PLEASE PRINT)
DATE
PHONE NUMBER TITLE
__________________________________________________________
AUTHORIZED SIGNATURE (PLEASE SIGN)
______________________________________________________ _________________________
_____________________
REPORT PREPARED BY (PLEASE PRINT)
DATE
PHONE NUMBER TITLE
__________________________________________________________
REPORT PREPARED BY (PLEASE SIGN)
OTP-02
REVISED 05-09-07
NEVADA DEPARTMENT OF TAXATION
TID & LOC: _____________________
OTHER TOBACCO PRODUCTS
LIC No: _____________________
EXCISE TAX RETURN FORM #2
MAIL ORIGINAL TO: NEVADA DEPARTMENT OF TAXATION
1550 COLLEGE PARKWAY SUITE 115
CARSON CITY NV 89706
FOR MONTH ENDING:
If the name or address shown is incorrect, if the ownership or business location has changed, or if you are out of business,
please contact the Carson City Department of Taxation.
A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS
PLEASE CHECK ONE OF THE FOLLOWING:
OTP EXPORTED FROM NEVADA FOR RETAIL CONSUMPTION OUT OF STATE
OTP SOLD TO A TRIBAL SMOKE SHOP
OTP SOLD TO THE U.S. MILITARY (ARMY, NAVY, AIR FORCE, MARINE CORP)
OTP RETURNED TO THE MANUFACTURER (CREDIT MEMO FROM MANUFACTURER MUST BE ATTACHED)
DATE
INVOICE
NUMBER
CUSTOMER NAME AND ADDRESS
WHOLESALE PRICE
TOTAL WHOLESALE PRICE
OTP-03
REVISED 05-09-07
NEVADA DEPARTMENT OF TAXATION
TID & LOC: _____________________
OTHER TOBACCO PRODUCTS
LIC No: _____________________
EXCISE TAX RETURN FORM #3
MAIL ORIGINAL TO: NEVADA DEPARTMENT OF TAXATION
1550 COLLEGE PARKWAY SUITE 115
CARSON CITY NV 89706
FOR MONTH ENDING:
If the name or address shown is incorrect, if the ownership or business location has changed, or if you are out of business,
please contact the Carson City Department of Taxation
.
A RETURN MUST BE FILED EVEN IF NO TAX LIABILITY EXISTS
NON-PARTICIPATING
MANUFACTURER NAME AND
ADDRESS
NAME AND ADDRESS OF FIRST
IMPORTER OF FOREIGN PRODUCED
TOBACCO
BRAND NAME
TOTAL OUNCES
OF RYO
TOBACCO SOLD
IN NEVADA
Must Check 1, 2, or 3
(1 ) The wholesale dealer is not a manufacturer of tobacco products as defined in NRS 370A.360.
(2 The wholesale dealer is a manufacturer of tobacco products and has been in compliance with NRS 370A.140 and 370A.160(1) at all
applicable times since May 24, 1999.
(3) The wholesale dealer is a manufacturer of tobacco products and was not in compliance with NRS 370A140 or 370A.160(1), but has
been brought into compliance with these sections of the law.
Must Check 1 or 2
(1 ) The wholesale dealer is not owned in whole or part by a manufacturer of tobacco products as defined in NRS 370A.060.
(2 )The wholesale dealer is owned and operated in whole or part by one or more manufacturers of tobacco products as defined in NRS
370A.060. The name and address of each manufacturer is listed in the space below. Each manufacturer has been in compliance with NRS
370A.140 and 370A.160(1) at all times it applied to the manufacturer.
Manufacturer Name and Address:
_______________________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________________
I HEREBY CERTIFY THAT THIS RETURN INCLUDING ANY ACCOMPANYING SCHEDULES AND STATEMENTS HAS BEEN EXAMINED BY ME AND
TO THE BEST OF MY KNOWLEDGE AND BELIEF IS A TRUE, CORRECT AND COMPLETE RETURN.
OTP-03
REVISED 05-09-07
______________________________________________________ _________________________
_____________________
SIGNATURE TITLE DATE
NEVADA DEPARTMENT OF TAXATION
TID & LOC: _____________________
OTHER TOBACCO PRODUCTS
LIC No: ______________________
EXCISE TAX RETURN FORM #4
MAIL ORIGINAL TO: NEVADA DEPARTMENT OF TAXATION
1550 COLLEGE PARKWAY SUITE 115
CARSON CITY NV 89706
FOR MONTH ENDING:
If the name or address shown is incorrect, if the ownership or business location has changed, or if you are out of business,
please contact the Carson City Department of Taxation
.
INVOICE
DATE
INVOICE
NUMBER
WHOLESALER PURCHASED PRODUCT FROM
:
MONTH AND YEAR
EXCISE TAX WAS PAID
TOTAL WHOLESALE
PRICE/
OTP-04
REVISED 05-09-07
TOTAL WHOLESALE PRICE
Instructions:
(1) Enter the invoice date, invoice number, name of wholesaler product was purchased from, date and year in which the tax was paid and reported to
Nevada, and the wholesale price of the product sold.
(2) Total the Wholesale Price column and enter the total wholesale price of the products sold.
OTP-01 Instructions
REVISED 05-09-07
Other Tobacco Products (OTP) Excise Tax Return Instructions
Line 1:
Enter the total wholesale price of products sold or distributed during this reporting month. Wholesale price means the established price for which a
manufacturer sells a product made from tobacco, other than cigarettes, to a wholesale dealer before any discount or other reduction is made; or for a product
made from tobacco, other than cigarettes, sold to a retail dealer or an ultimate consumer by a wholesale dealer who manufactures or produces products made
from tobacco, other than cigarettes, within this State and who sells or distributes those products within this State to other wholesale dealers, retail dealers or
ultimate consumers, the established price for which the product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.
The wholesale price of other tobacco products distributed, given away, received at no charge from the manufacturer, or consumed for personal use must be
included on line 1. Purchases made from any Other Tobacco Product (OTP) wholesale dealer who is licensed with the State of Nevada should be included on
Line 1 and OTP Form 4 must be completed.
Line 2:
Enter the total wholesale price of products sold to out of state customer