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LG-1 - Land Gains Withholding Return

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This document is a report form from the Vermont Department of Taxes that licensed tobacco distributors must complete monthly. It requires distributors to provide information about cigarette and roll-your-own tobacco brands sold in Vermont that were made by tobacco companies not participating in the 1998 Master Settlement Agreement. The form collects the brand names, number of cigarettes or ounces of roll-your-own tobacco sold, and the manufacturers and suppliers of these non-participating brands. Distributors must sign and certify that the information provided is complete and accurate before submitting it with their wholesale cigarette or tobacco tax reports.

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VERMONT DEPARTMENT OF TAXES 133 STATE STREET Licensed Distributor Report MONTPELIER, VT 05633-1401 Cigarette and Roll-Your-Own Sales of Non-Participating Manufacturer Brands Reporting Period (Instructions on reverse side) (Month/Year) Contact Person Name Telephone Number Fax Number E-mail Address Business Name Business Address City, State, ZIP Code Please provide the following information with respect to cigarettes and “roll-your-own” that were made by a Non-Participating Manufacturer (NPM) and that were stamped for sale in Vermont or on which you have paid Vermont Tobacco Products Tax. Ounces of Roll-Your-Own Name and Address of No. of Cigarettes Tobacco Sold the Person(s) From Whom Each Brand Name Sold Within State Within State Non-Participating Manufacturer Name and Full Address Brand Was Purchased (A) (B) (C) (D) (E) NOTE: Pursuant to 33 V.S.A. §§1921(a) and 1923, the Attorney General of Vermont may impose civil penalties for a distributor’s failure to provide complete, accurate, and timely information on this form. I certify that the above-stated information is accurate and complete to the best of my knowledge and belief. FORM NPM-1 (Rev. 5/07) Signature Date
INSTRUCTIONS FOR VERMONT LICENSED DISTRIBUTOR REPORT FOR CIGARETTE AND ROLL-YOUR-OWN SALES OF NON-PARTICIPATING MANUFACTURER BRANDS The Department of Taxes is required to compile information about cigarettes manufactured by non-participants in the Master Settlement Agreement sold in Vermont. See 33 V.S.A. §1913(10). Complete this form and submit it on a monthly basis if you hold a Vermont Tobacco Products License or a Vermont Cigarette Distributor’s License, if you are a person required to affix Vermont cigarette stamps, or if you affix cigarette tax stamps or remit tobacco products tax, cigarette tax, or roll-your-own cigarette tobacco; pursuant to 32 V.S.A. Chapter 205. DEFINITIONS INSTRUCTIONS for Completing Reverse Side “Cigarette” means any product that contains nicotine, is intended to be burned or You must report every cigarette or tobacco brand including roll-your-own (i) that is heated under ordinary conditions of use, and consists of or contains (1) any roll of subject to tax within this state and (ii) that is not on the list of Participating Manufac- tobacco wrapped in paper or in any substance not containing tobacco; or (2) tobacco, turer brands noted previously. in any form, that is functional in the product, which, because of its appearance, the Preparation of Schedule type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (3) any roll of tobacco wrapped in Enter your business name and address as they appear on your license. Enter your any substance containing tobacco, which, because of its appearance, the type of name and telephone number of an individual able to answer questions about your tobacco used in the filler or its packaging and labeling, is likely to be offered to, or report. purchased by, consumers as a cigarette described in clause (1) of this definition. Column A: Enter the full brand name of the product sold (do not abbreviate). Do The term “cigarette” includes “roll-your-own” tobacco (i.e., any tobacco, which, not break down into sub-categories, such as regular, menthol, light, etc. For because of its appearance, type, packaging, or labeling, is suitable for use and likely example, for a cigarette named “Alpha Bravo Gold Menthol Lights”, report only to be offered to, or purchased by, consumers as tobacco for making cigarettes). For “Alpha Bravo Gold”. Do not report as “A B Gold” or “A B Gold Menthol Lights”. purposes of this definition of “cigarette”, 0.09 ounces of “roll-your-own” tobacco constitutes one individual “cigarette”. Column B: Enter the number of individual NPM cigarettes sold in the reporting period (month) in Vermont in packages bearing the excise tax stamp of this State. “Tobacco Product Manufacturer” means any person who meets the definitions List only cigarettes contained in packages to which you affixed the excise tax stamp found in 32 V.S.A. §7702. of Vermont. Do not list cigarettes that were purchased with the tax stamp already affixed. “Licensed Distributor” means any person who is licensed pursurant to 32 V.S.A. §7702. Column C: Enter number of ounces of NPM roll-your-own tobacco sold in the reporting period (month) in Vermont. List only NPM roll-your-own tobacco on which “Non-Participating Manufacturer” (NPM) means any tobacco product manufac- you paid the Vermont Tobacco Products Tax. turer who is not a Participating Manufacturer (signatory) to the Master Settlement Agreement dated November 23, 1998. A tobacco product manufacturer ceases to be Column D: Enter the name and address of the non-participating manufacturer of an NPM upon entering into the Master Settlement Agreement. A list of Participating the brand (if known). Manufacturers and their brands is maintained and updated at the National Associa- tion of Attorneys General (NAAG) website, www.naag.org. The list may also be Column E: Enter the name and address of the person from whom each brand was obtained by contacting the Vermont Attorney General’s office. purchased if different from the person identified in Column D. If more space is required you may photocopy this form. Return the completed form with your Vermont Wholesale Cigarette Dealer or Vermont Tobacco Products Tax Report.

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LG-1 - Land Gains Withholding Return

  • 1. VERMONT DEPARTMENT OF TAXES 133 STATE STREET Licensed Distributor Report MONTPELIER, VT 05633-1401 Cigarette and Roll-Your-Own Sales of Non-Participating Manufacturer Brands Reporting Period (Instructions on reverse side) (Month/Year) Contact Person Name Telephone Number Fax Number E-mail Address Business Name Business Address City, State, ZIP Code Please provide the following information with respect to cigarettes and “roll-your-own” that were made by a Non-Participating Manufacturer (NPM) and that were stamped for sale in Vermont or on which you have paid Vermont Tobacco Products Tax. Ounces of Roll-Your-Own Name and Address of No. of Cigarettes Tobacco Sold the Person(s) From Whom Each Brand Name Sold Within State Within State Non-Participating Manufacturer Name and Full Address Brand Was Purchased (A) (B) (C) (D) (E) NOTE: Pursuant to 33 V.S.A. §§1921(a) and 1923, the Attorney General of Vermont may impose civil penalties for a distributor’s failure to provide complete, accurate, and timely information on this form. I certify that the above-stated information is accurate and complete to the best of my knowledge and belief. FORM NPM-1 (Rev. 5/07) Signature Date
  • 2. INSTRUCTIONS FOR VERMONT LICENSED DISTRIBUTOR REPORT FOR CIGARETTE AND ROLL-YOUR-OWN SALES OF NON-PARTICIPATING MANUFACTURER BRANDS The Department of Taxes is required to compile information about cigarettes manufactured by non-participants in the Master Settlement Agreement sold in Vermont. See 33 V.S.A. §1913(10). Complete this form and submit it on a monthly basis if you hold a Vermont Tobacco Products License or a Vermont Cigarette Distributor’s License, if you are a person required to affix Vermont cigarette stamps, or if you affix cigarette tax stamps or remit tobacco products tax, cigarette tax, or roll-your-own cigarette tobacco; pursuant to 32 V.S.A. Chapter 205. DEFINITIONS INSTRUCTIONS for Completing Reverse Side “Cigarette” means any product that contains nicotine, is intended to be burned or You must report every cigarette or tobacco brand including roll-your-own (i) that is heated under ordinary conditions of use, and consists of or contains (1) any roll of subject to tax within this state and (ii) that is not on the list of Participating Manufac- tobacco wrapped in paper or in any substance not containing tobacco; or (2) tobacco, turer brands noted previously. in any form, that is functional in the product, which, because of its appearance, the Preparation of Schedule type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (3) any roll of tobacco wrapped in Enter your business name and address as they appear on your license. Enter your any substance containing tobacco, which, because of its appearance, the type of name and telephone number of an individual able to answer questions about your tobacco used in the filler or its packaging and labeling, is likely to be offered to, or report. purchased by, consumers as a cigarette described in clause (1) of this definition. Column A: Enter the full brand name of the product sold (do not abbreviate). Do The term “cigarette” includes “roll-your-own” tobacco (i.e., any tobacco, which, not break down into sub-categories, such as regular, menthol, light, etc. For because of its appearance, type, packaging, or labeling, is suitable for use and likely example, for a cigarette named “Alpha Bravo Gold Menthol Lights”, report only to be offered to, or purchased by, consumers as tobacco for making cigarettes). For “Alpha Bravo Gold”. Do not report as “A B Gold” or “A B Gold Menthol Lights”. purposes of this definition of “cigarette”, 0.09 ounces of “roll-your-own” tobacco constitutes one individual “cigarette”. Column B: Enter the number of individual NPM cigarettes sold in the reporting period (month) in Vermont in packages bearing the excise tax stamp of this State. “Tobacco Product Manufacturer” means any person who meets the definitions List only cigarettes contained in packages to which you affixed the excise tax stamp found in 32 V.S.A. §7702. of Vermont. Do not list cigarettes that were purchased with the tax stamp already affixed. “Licensed Distributor” means any person who is licensed pursurant to 32 V.S.A. §7702. Column C: Enter number of ounces of NPM roll-your-own tobacco sold in the reporting period (month) in Vermont. List only NPM roll-your-own tobacco on which “Non-Participating Manufacturer” (NPM) means any tobacco product manufac- you paid the Vermont Tobacco Products Tax. turer who is not a Participating Manufacturer (signatory) to the Master Settlement Agreement dated November 23, 1998. A tobacco product manufacturer ceases to be Column D: Enter the name and address of the non-participating manufacturer of an NPM upon entering into the Master Settlement Agreement. A list of Participating the brand (if known). Manufacturers and their brands is maintained and updated at the National Associa- tion of Attorneys General (NAAG) website, www.naag.org. The list may also be Column E: Enter the name and address of the person from whom each brand was obtained by contacting the Vermont Attorney General’s office. purchased if different from the person identified in Column D. If more space is required you may photocopy this form. Return the completed form with your Vermont Wholesale Cigarette Dealer or Vermont Tobacco Products Tax Report.