How will I receive a credit for taxes previously paid on Form TP-101 for cigars products that are being returned from a retailer because they are classified as cigarettes?
The Department of Revenue is aware that you have already paid a tax on these products at 50% of the wholesale price. Therefore, when submitting your July Form TP-101, you will need to complete Section 3 for products that were returned to the manufacturer in order to receive your credit. When requesting this credit, be sure to provide documentation of the product returned from the retailer and the subsequent credit given to the retailer.
