Pay Tobacco tax monthly using Form RPD-41192, Tobacco Products Tax Return.
Frequently Asked Questions
How much is the tax?
The tax is twenty-five percent (25%) of the purchase cost of the product.
When is the tax due?
Pay the tax on or before the 25th day of the month following the month in which the taxable event occurs.
How often do gaming tax returns need to be filed?
File returns monthly even if the tax due is zero. Gaming tax returns are due on or before the 15th of the month following the close of the calendar month.
Who is required to file and pay?
Gaming Tax Manufacturer or distributor licensees who sell, lease or transfer gaming devices in the state must remit a gaming manufacturer and distributor tax of ten percent (10%) on their gross receipts from the transaction. Liquor Excise Tax Wholesalers who sell...
What is the gaming tax rate?
* The gaming tax imposed on manufacturers and distributors is at a rate of 10%. The gaming tax imposed on gaming operators is 10%. The gaming tax imposed on non-profit fraternal organization is 10%. The gaming tax imposed on a racetrack gaming operator 26%.
What form is used when paying the gaming tax on manufacturers and distributors?
Gaming device manufacturers and distributors should report gaming tax on Form RPD-41210, Manufacturer/Distributor Gaming Tax Return Gaming operators should report the tax on Form RPD-41209, Operator Gaming Tax Return
If I overpaid gaming tax, how do I obtain a refund?
Complete a corrected gaming tax form, either Form RPD-41210, Manufacturer/Distributor Gaming Tax Return or Form RPD-41209, Operator Gaming Tax Return (whichever is applicable) and Form RPD-41071, Application for Tax Refund and send them to the address on the gaming...
Why are negative numbers not allowed on the gaming tax returns?
To properly complete gaming tax returns, do not enter negative amounts. To report negative amounts arising from prior-period adjustments, amend the return in which the error occurred. If a refund is due, also file Form RPD-41071, Application for Tax Refund
How do I change my registration information?
To change registration information for: Cigarette Tax Gaming Tax Liquor Excise Tax Local Liquor Excise Tax Telecommunications Relay Service Surcharge Water Conservation Fee Use Form ACD-31015 Business Tax Registration to make changes and submit to the following...