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Vermont Wholesale Cigarette and Tobacco Dealer Report And Tax Return
Extracted from PDF file 2023-vermont-form-ctt-646.pdf, last modified June 2019Wholesale Cigarette and Tobacco Dealer Report And Tax Return
Vermont Department of Taxes Phone: (802) 828-2551 VT Form CTT-646 133 State Street PO Box 547 Montpelier, VT 05601-0547 *196461100* WHOLESALE CIGARETTE AND TOBACCO DEALER REPORT AND TAX RETURN * 1 9 6 4 6 1 1 0 0 * This report is due on or before the 15th of each month to cover the preceding month. Dealer’s Name (if ENTITY) OR Individual Last Name (if INDIVIDUAL) First Name MI Federal ID Number OR Social Security Number Address Reporting Period End Date (MMDDYYYY) City State License Number State ZIP Code E-mail Address Telephone Number PART I STAMP INVENTORY, AND CIGARETTE AND ROLL-YOUR-OWN TOBACCO REPORTING SECTION A - Stamp Inventory VERMONT STAMPS HEAT TRANSFER STAMPS USED 20-packs 25-packs 1. Stamps on hand at beginning of month. . . . . . . . . . . . . . . . . . . . . . 1. __________________ __________________ 2. Stamps purchased during the month. . . . . . . . . . . . . . . . . . . . . . . . 2. __________________ __________________ 0 __________________ 0 3. Total (Add Lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. __________________ 4. Stamps affixed during the month. . . . . . . . . . . . . . . . . . . . . . . . . . . 4. __________________ __________________ 5. Stamps on hand at end of month. . . . . . . . . . . . . . . . . . . . . . . . . . . 5. __________________ __________________ DETAIL OF STAMPED PRODUCT 6. Number of packs of cigarettes stamped during the month . . . . . . . 6. __________________ __________________ 7. Number of packs of little cigars stamped during the month. . . . . . 7. __________________ __________________ SECTION B - Sample Packs 8. Tax due on unstamped sample packs of cigarettes shipped to licensed wholesale dealers (Multiply current tax rate by number of packs). . . . . . . . . . . . . . . 8. _______________________ SECTION C - Roll-Your-Own Tobacco Tax Due 9. Number of ounces of roll-your-own tobacco sold in Vermont during the month. . . . . 9. _________________________ 10. Equivalent number of cigarettes 0.00 (Divide Line 9 by .0325). . . . . . . . . . . . . . . . . . 10. _________________________ 0.00 11. Tax due for roll-your-own tobacco (Multiply Line 10 by 0.154). . . . . . . . . . . . . . 11. _______________________ SECTION D - Nonstamped Little Cigars 12. Enter the number of INDIVIDUAL little cigars sold in Vermont during the month (Do NOT enter the number of packages sold). . 12. _________________________ 0.00 13. Tax due for nonstamped little cigars (Multiply Line 12 by 0.154) . . . . . . . . . . . . 13. _______________________ 0.00 14. Total Cigarette Tax due (Add Lines 8, 11, and 13). . . . . . . . . . . . . . . . . . . . . . . . . 14. _______________________ (continued on next page) 5454 Form CTT-646 Page 1 of 4 Rev. 06/19 Dealer’s Name (if ENTITY) Federal ID Number Individual’s Name (if INDIVIDUAL) Social Security Number *196461200* * 1 9 6 4 6 1 2 0 0 * Reporting Period END date PART I STAMP INVENTORY, AND CIGARETTE AND ROLL-YOUR-OWN TOBACCO REPORTING (cont.) SECTION E - Sales Sales of Product Manufactured by Non-Participating Manufacturers For the period covered by this report, list only those sales in Vermont of cigarettes and roll-your-own tobacco manufactured by non-participating manufacturers. c For the period covered by this report, I certify that I sold no product in Vermont manufactured by non-participating manufacturers. Manufacturer Name Brand Name Number of Ounces of RollIndividual Sticks Your-Own (RYO) of Cigarettes Sold Tobacco Sold Within State Within State Name of the Person(s) From Whom Each Brand Was Purchased Manufacturer Name Brand # Sticks # Ounces RYO Purchased From Brand # Sticks # Ounces RYO Purchased From Brand # Sticks # Ounces RYO Purchased From Sales of Product Manufactured by Participating Manufacturers Wholesalers: For the period covered by this report, upload and attach a report of sales made in Vermont of cigarettes and roll-your-own tobacco manufactured by participating manufacturers. Retailers: For the period covered by this report, upload and attach a report of sales of roll-your-own tobacco purchased from wholesale dealers not licensed in Vermont and who did not charge you Vermont cigarette tax. c A record of sales in the above format is attached to this return (Excel or delimited file types accepted). (continued on next page) Form CTT-646 5454 Page 2 of 4 Rev. 06/19 Dealer’s Name (if ENTITY) Federal ID Number Individual’s Name (if INDIVIDUAL) Social Security Number *196461300* * 1 9 6 4 6 1 3 0 0 * Reporting Period END date PART II NEW SMOKELESS TOBACCO, SNUFF, CIGARS, E-CIGARETTES, and OTHER TOBACCO PRODUCTS SECTION F - New Smokeless Tobacco (NST) 15. Number of packages less than 1.2 ounces in weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. _________________________ 0.00 16. Multiply Line 15 by $3.08. . . . . . . . . . . . . . . . . 16. _________________________ 17. Ounces of NST not reported on Line 15. . . . . . 17. _________________________ 18. Multiply Line 17 by $2.57. . . . . . . . . . . . . . . . . 18. _________________________ 0.00 19. NST Tax Due (Add Lines 16 and 18). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. _______________________ 0.00 SECTION G - Snuff 20. Total number of ounces sold during the month. 20. _________________________ 0.00 21. Snuff Tax Due (Multiply Line 20 by $2.57). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. _______________________ SECTION H - Cigars CATEGORY I. Tax on cigars with wholesale price of $2.17 or less 22. Wholesale value of cigars (Multiply tax included price by .521) . . . . . . . . 22.__________________________ 23. Less: Exempt Sales (Shipped out of state). . . . 23.__________________________ 24. Amount subject to tax (Line 22 minus Line 23) . . . . . . . . . . . . . . . . . . 24.__________________________ 0.00 25. Tax Due (Multiply Line 24 by 92%). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25._______________________ 0.00 CATEGORY II. Tax on cigars with wholesale price of $2.18 - $9.99 26. Number of cigars sold. . . . . . . . . . . . . . . . . . . . 26.__________________________ 27. Less: Exempt Sales (Shipped out of state). . . . 27.__________________________ 28. Total cigars subject to tax (Line 26 minus Line 27) . . . . . . . . . . . . . . . . . . 28.__________________________ 0 0.00 29. Tax Due (Multiply Line 28 by $2.00). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29._______________________ CATEGORY III. Tax on cigars with wholesale price of $10.00 or greater 30. Number of cigars sold. . . . . . . . . . . . . . . . . . . . 30.__________________________ 31. Less: Exempt Sales (Shipped out of state). . . . 31.__________________________ 32. Total cigars subject to tax (Line 30 minus Line 31) . . . . . . . . . . . . . . . . . . 32.__________________________ 0 33. Tax Due (Multiply Line 32 by $4.00). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33._______________________ 0.00 0.00 34. Cigar Tax Due (Add Lines 25, 29, and 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34._______________________ (continued on next page) 5454 Form CTT-646 Page 3 of 4 Rev. 06/19 Dealer’s Name (if ENTITY) Federal ID Number Individual’s Name (if INDIVIDUAL) Social Security Number *196461400* * 1 9 6 4 6 1 4 0 0 * Reporting Period END date PART II NEW SMOKELESS TOBACCO, SNUFF, CIGARS, E-CIGARETTES, and OTHER TOBACCO PRODUCTS (cont.) SECTION I - Electronic Cigarettes 35. Gross sales of electronic cigarettes. . . . . . . . . . 35. _________________________ 36. Exempt sales (Attach explanation of exempt sales.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36. _________________________ 0.00 37. Net taxable sales (Line 35 minus Line 36) . . . . 37. _________________________ 0.00 38. Electronic Cigarette Tax Due (Multiply Line 37 by 92%). . . . . . . . . . . . . . . . . . . 38. _______________________ SECTION J - Other Tobacco Products (OTP) 39. Gross noncigar sales wholesale price exclusive of tax (Multiply tax-included price by .521). . . 39. _________________________ 40. Exempt sales (Attach explanation of exempt sales.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40. _________________________ 0.00 41. Net taxable sales (Line 39 minus Line 40) . . . . 41. _________________________ 0.00 42. OTP Tax Due excluding cigars (Multiply Line 41 by 92%). . . . . . . . . . . . . . . . . . . 42. _______________________ PART III TOTAL TAX COMPUTATION 0.00 43. Cigarette Tax due (Line 14). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43. _______________________ 0.00 44. Tobacco Tax due (Add Lines 19, 21, 34, 38, and 42) . . . . . . . . . . . . . . . . . . . . . . . . 44. _______________________ 45. Discount if paid by the 15th (Multiply Line 44 by 2%) . . . . . . . . . . . . . . . . . 45. _________________________ 0.00 46. Net Tobacco Tax due (Line 44 minus Line 45). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46. _______________________ 0.00 47. TOTAL CIGARETTE AND TOBACCO TAX DUE (Add Lines 43 and 46). . . . . . . . . 47. _______________________ PART IV SIGNATURE SIGNATURE I hereby swear, under pains and penalty of perjury, that this information is true and correct to the best of my knowledge. Sign Here Signature of Licensee Date Printed Name Title Clear ALL fields Save and go to Important Printing Instructions Save and Print Form CTT-646 5454 Page 4 of 4 Rev. 06/19
Form CTT-646
More about the Vermont Form CTT-646 Individual Income Tax TY 2023
Form CTT-646 is used by wholesale sellers of cigarette and tobacco to report their tax return on their merchandise
We last updated the Wholesale Cigarette and Tobacco Dealer Report And Tax Return in February 2024, so this is the latest version of Form CTT-646, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CTT-646 directly from TaxFormFinder. You can print other Vermont tax forms here.
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TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form IN-111 | Vermont Personal Income Tax Return |
| Form IN-114 | Individual Income Estimated Tax Payment Voucher |
| Form HS-122 (Instructions) | Vermont Homestead Declaration AND Property Tax Credit Claim (Instructions) |
| Form IN-116 | Income Tax Payment Voucher |
| Form 176 | Statement Of Claimant To Refund Due On Behalf Of Deceased Taxpayer |
View all 52 Vermont Income Tax Forms
Form Sources:
Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form CTT-646 from the Department of Taxes in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Vermont Form CTT-646
We have a total of two past-year versions of Form CTT-646 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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