Form Cigar 2 – Fill Out and Use This PDF

Form Cigar-2

Cigar and Smoking Tobacco

Excise Return

Massachusetts

Department of

Revenue

Check if: Out of business Amended return

Excise on Cigars and Smoking Tobacco

1Amount paid for cigars and smoking tobacco purchased, imported, manufactured or acquired in Massachusetts

	(from Schedule A-1 or Schedule A-2). Attach signed Schedule RYO-2	3 1
2	Non-taxable sales from Schedule B	3 2
3	Amount subject to tax. Subtract line 2 from line 1	. 3
4	Tax rate	. 4
5	Total tax due. Multiply line 3 by line 4	3 5
6	Penalties	3 6
7	Interest	3 7
8	Total due	3 8

.30

Preparer’s signature

Social Security number Date

Check if	Employer Identification number
self-employed

Schedule A-1

Cigar and Smoking Tobacco Excise

Resident Distributor

Massachusetts

Department of

Revenue

Date received

From whom purchased or acquired

Invoice number

Wholesale purchase price*

Schedule A-2

Cigar and Smoking Tobacco Excise

Nonresident Distributor

Massachusetts

Department of

Revenue

Date imported

into Mass.

Imported to

Invoice number

Wholesale purchase price*

Schedule RYO-2

Roll-Your-Own Tobacco

Cigar and Smoking Tobacco Excise

RYO Purchased, Acquired or Shipped into Massachusetts

Massachusetts

Department of

Revenue

Name of manufacturer

Brands

Name of supplier

Dates RYO was

imported into MA

Total ounces of RYO purchased

Name of manufacturer

Brands

Name of supplier

Dates RYO was

imported into MA

Total ounces of RYO purchased

Preparer’s signature

Social Security number Date

Check if	Employer Identification number
self-employed

Form Cigar-2 Instructions

Cigar and Smoking Tobacco

Excise Return

Massachusetts

Department of

Revenue

Cigar distributors (see definition below and TIR 08-17) must file a re- turn with the Massachusetts Department of Revenue (DOR) for each calendar quarter by the 20th day following the end of each quarter along with a check or money order payable to the Commonwealth of Massachusetts. Taxpayers must file a return even if no tax is due. All required schedules must be attached for the return to be considered a complete return. Due dates for the return are as follows:

Quarter ending	Due date
March 31	April 20
June 30	July 20
September 30	October 20
December 31	January 20

Mail to: Massachusetts Department of Revenue, PO Box 7022,

Boston, MA 02204.

Definitions

Cigar. A roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, but does not include a cigarette or a so-called “little cigar.” Since July 1, 2008, “little cigars” have been considered cigarettes in Massachusetts.

Wholesale Price

1.In the case of a manufacturer, the price set for the cigars, or, if no price has been set, the wholesale value of the cigars;

2.In the case of a cigar distributor who is not a cigar manufacturer, the price at which the cigar distributor purchased the cigars; or

3.In the case of a cigar retailer or a consumer, the price at which the retailer or consumer purchased the cigars.

Cigar Distributor

1.Any person who imports, or causes to be imported, cigars into Massachusetts for sale;

2.Any person who manufactures cigars in Massachusetts; or

3.Any person, within or without the Commonwealth, whom the Commissioner of Revenue authorizes to file returns and pay the ex- cise on cigars that the person sells, ships or delivers to any person in Massachusetts.

Line Instructions

Check box if you are no longer in business and this return is a final return or if you are filing an amended return.

Line 1. Resident distributors. Enter from Schedule A-1 the whole- sale purchase price of cigars and smoking tobacco purchased, im- ported, manufactured or acquired in Massachusetts.

Nonresident distributors. Enter from Schedule A-2 the wholesale purchase price of cigars and smoking tobacco imported into Massachusetts.

Line 2. Enter from Schedule B the wholesale purchase price of non- taxable cigars and smoking tobacco sold to licensed distributors or to the federal government or exported out of Massachusetts, and cigars and smoking tobacco returned to the manufacturer or distributor.

Line 3. Amount subject to tax. Subtract line 2 from line 1.

Line 4. Tax rate .30.

Line 5. Total tax due. Multiply line 3 by .30.

Line 6. Penalties for failure to file or pay when the tax is due.

Line 7. Interest for late payment of the total tax due

Line 8. Total due. Add lines 5, 6 and 7. Make check or money order payable to Commonwealth of Massachusetts.

Return must be signed by an authorized officer.

A signed Schedule RYO-2 must be filed with every return.

You are required to complete Schedule RYO-2 and attach it to Form Cigar-2. Because RYO is considered to be a “cigarette” for purposes of the Tobacco Master Settlement Agreement (MSA), it is important that every taxpayer submit an accurate, complete, and signed Schedule with every return, even if it did not purchase any RYO in the preceding quarter. Only brands of RYO included in the Tobacco Product Manufacturer Directory (the Directory), which can be found on the Department’s website at www.mass.gov/dor, may be legally sold in Massachusetts. A taxpayer’s failure to file, com- plete, or sign a Schedule or its listing on the Schedule of a brand of RYO not included in the Directory may result in the imposition of pen- alties by the Department or an inquiry from the Office of the Mass- achusetts Attorney General, which enforces compliance with the MSA in Massachusetts. If you need further information, call the Cigarette Excise Unit at 617-887-5090.

Schedule B

Cigarand Smoking Tobacco Excise

Massachusetts

Department of

Revenue