Response May 25, 1995
Request
May 04, 1995
Mr. W. Val Oveson,
Chairman
State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
Mr. Oveson:
XXXXX, dba XXXXX, will be marketing imported cigarettes to
distributors/wholesalers in the state of Utah.
We wish to request any information or forms that are required to assist
us in maintaining the proper records that you need for your state’s use. Normally, the manufacturer would request
this information, but, since the manufacturer is based in XXXXX, we will be
taking care of all necessary paperwork for them.
Also, in case there is another person at the State Tax Commission with
whom we should contact regarding this matter, please notify us or transfer this
letter to them.
We greatly appreciate any assistance you can provide us in this matter.
Sincere Regards,
XXXXX
XXXXX
Re: Cigarette Distribution
Thank
you for your inquiry.
To
sell cigarettes/tobacco to distributors/wholesalers in Utah requires a
cigarette license. This is a one time
license fee specific to the company and location. Enclosed is our standard application (TC-69) for registration
with the Department of Commerce as well as application for the various accounts
you may need including the cigarette license.
The
only reporting requirement as a distributor shipping to licensed stampers is a
monthly report of shipments to distributors/wholesalers in Utah. This report is furnished to our Audit
Division and should include the cigarette license.
The
only reporting requirement as a distributor shipping to licensed stampers is a
monthly report of shipments to distributors/wholesalers in Utah. This report is furnished to our Audit
Division and should include the distributors and quantities shopped. There is no official form provided for this
purpose.
Manufacturers
generally provide some form of certification for return (stale) merchandise to
acknowledge its destruction and stamp denomination so their customers can apply
for refunds on the stamps.
These
are the only requirements. If you have
any questions or need additional information, please call.
Sincerely,
XXXXX