Who may receive a refund of cigarette tax paid?
• Distributor Refunds [sec. 139.36, Wis. Stats.] Licensed cigarette distributors may file Form CT-624 to obtain the following refunds: • Unsalable cigarettes – A cigarette distributor can receive a refund of the tax paid for Wisconsin stamps affixed to packs of unsalable cigarettes they return to the manufacturer. Verification from the manufacturer of the returned cigarettes must accompany the Form CT-624. • Unaffixed stamps – Distributors going out of business or selling their business can receive a refund of the tax paid for Wisconsin stamps not affixed to packs of cigarettes. Refunds for unaffixed distinctive stamps are also available to distributors who no longer sell cigarettes to Indian tribes. However, no refunds are issued to distributors who in error order too many stamps for current use. • Native American Refund Indian tribal councils who have entered into agreements with the State are eligible for two refunds: • 30% of the cigarette tax paid on cigarettes sold on reservation
• Distributor Refunds [sec. 139.36, Wis. Stats.] Licensed cigarette distributors may file Form CT-624 to obtain the following refunds: • Unsalable cigarettes – A cigarette distributor can receive a refund of the tax paid for Wisconsin stamps affixed to packs of unsalable cigarettes they return to the manufacturer. Verification from the manufacturer of the returned cigarettes must accompany the Form CT-624. • Unaffixed stamps – Distributors going out of business or selling their business may receive a refund of the tax paid for Wisconsin stamps not affixed to packs of cigarettes. Refunds for unaffixed distinctive stamps are also available to distributors who no longer sell cigarettes to Indian tribes. However, no refunds are issued to distributors who, in error, order too many stamps for current use. • Native American Refund Native American tribal councils who have entered into agreements with the State of Wisconsin are eligible for two refunds: • 30% of the cigarette tax paid on cigare
