Free Cigarette Tax on Unstamped Purchases - Utah

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Utah State Tax Commission 210 N 1950 W · SLC, UT 84134 · www.tax.utah.gov

TC-720
Rev. 3/09

Cigarette Tax on Unstamped Purchases
EIN / SSN
Name and address (please correct any errors)

Start below this line. Enter your company name and address.

Use this number for all references

Purchase Date Return due See instructions

Product for use, storage or consumption in Utah
1. Single packs of 20 cigarettes ­ Participating manufacturer (see Pub. 51) .................. 2. Single packs of 20 cigarettes ­ Nonparticipating manufacturer (see Pub. 51) ............ 3. Single packs of 25 cigarettes ­ Participating manufacturer (see Pub. 51) .................. 4. Single packs of 25 cigarettes ­ Nonparticipating manufacturer (see Pub. 51) ............ 1. 2. 3. 4.

Packs

Tax Rate
X .695 X 1.045 X .86875 X 1.30625

Tax

= = = =
5. $

5. Total Tax Due (Add lines 1­4) ........................................................................................................................

·

I declare under penalties provided by law that to the best of my knowledge this return, including any accompanying schedules, is true, complete and correct.

Signature

Date

CIGARETTE IMPORTS ­ TC-720C
EIN / SSN Purchase Date Due Date See instructions

Amount Paid

UTAH STATE TAX COMMISSION CIGARETTE IMPORTS 210 N 1950 W SLC UT 84134

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Instructions for TC-720
General Instructions
Use this form to report cigarettes you have bought for use, storage or consumption in Utah on which the cigarette tax has not been paid. Mail or deliver this return and the tax due to the Utah State Tax Commission, 210 North 1950 West, Salt Lake City, UT 84134.

TC-720_2 3/09

Line Instructions
Report cigarettes you have imported into Utah on the correct line(s). Lines 1-4 Report packs in column 1. Multiply by the rate in column 2. Enter the tax in column 3. Line 5 Add lines 1 through 4. Pay this total.

Definitions
"Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. "Nonparticipating manufacturer" (NPM) means a tobacco product manufacturer that is not a participant in the Master Settlement Agreement entered into on Nov. 23, 1998 by Utah, other settling states and leading U.S. tobacco product manufacturers. To identify NPM products, see Publication 51, available on the Tax Commission's website at tax.utah.gov/forms/. NPM products are highlighted and identified by brand name. "Participating manufacturers" are those other than "nonparticipating manufacturers." "Contraband cigarettes" are any product not listed in Publication 51. Contraband cigarettes are not legal for sale or consumption in Utah and may be seized.

Filing Requirements and Penalties
You must file this return and pay the tax on or before the last day of the month after the month you bought the cigarettes. For example, if you bought cigarettes in January, you must file this return and pay the tax by the last day of February. The penalty for failing to file a tax due return by the due date is the greater of $20 or 10 percent of the tax due. Failure to pay tax due with a return, or within 30 days of a Notice of Deficiency, is the greater of $20 or 10 percent of the tax due. In addition, if the tax remains unpaid 90 days after the due date, the greater of $20 or 10 percent of the unpaid tax will be added. Interest is assessed from the original due date until paid in full. For more information about interest and penalties, find Publication 58 online at tax.utah.gov/forms. If you have questions, contact the Utah State Tax Commission at 801-297-2200 or 1-800-662-4335 if outside the Salt Lake area. You may also visit our website at tax.utah.gov.

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If you need accommodations under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.