MARYLAND
FORM
610C
CHECK ONE:
2017
OTHER TOBACCO PRODUCTS (OTP)
TAX RETURN - SCHEDULE C
OTP TAX CREDIT - OUT OF STATE SALES
RETAILER
TOBACCONIST
Legal Name
FEIN
Office Use Only
Check Number___________
Trade Name
Amount $______________
Deposit Date____________
Street Address
For Calendar Quarter:
City
State
January - March
ZIP code
April - June
Central Registration Number (CR#)
July - September
October - December
Completed by OTP Retailer and OTP Tobacconist
1a. Total net invoice amount for all untaxed "premium cigars" reported on line 1a of the OTP tax
return, Form 610, that was sold out-of-state during the reporting quarter. . . . . . . . . . . . . . 1a.______________________
b. OTP tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.______________________
x 0.15
$
c. Maryland OTP credit (multiply line 1a by line 1b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.______________________
2a. Total net invoice amount for all untaxed "pipe tobacco" reported on line 2aof the OTP tax
return, Form 610, that was sold out-of-state during the reporting quarter. . . . . . . . . . . . . . 2a.______________________
x 0.30
b. OTP tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.______________________
$
c. Maryland OTP credit (multiply line 2a by line 2b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.______________________
$
3. Total Maryland OTP credit (add lines 1c and 2c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.______________________
Completed by OTP Tobacconist Only
4a. Total net invoice amount for all untaxed cigars (other than premium cigars) reported on line
4a of the OTP tax return, Form 610, that was sold out-of-state during the reporting quarter. . 4a.______________________
b. OTP tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.______________________
x 0.70
$
c. Maryland OTP credit (multiply lines 4a by 4b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.______________________
5a. Total net invoice amount for all untaxed "other tobacco products" (OTP) reported on line 5a
of the OTP tax return, Form 610, that was sold out-of-state during the reporting quarter. . . 5a.______________________
x 0.30
b. OTP tax rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b.______________________
$
c. OTP Tax due (multiply lines 5a by 5b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c.______________________
$
6. Total Maryland OTP credit (add lines 4c and 5c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.______________________
Completed by OTP Retailer or Tobacconist
$
7. Total Maryland OTP credit (add lines 3 and 6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.______________________
nter total amount of the Maryland OTP credit on line 7 on the OTP tax return, Form 610, line 7. Please attach a report
E
with the following information about out-of-state sales: date of sale, invoice number, to whom sold, and invoice amount.
Affidavit
I do solemnly declare and affirm under the penalties of perjury that the contents of the foregoing document are true, correct and
complete to the best of my knowledge, information and belief.
Print name
Signature
COM/RAD-610-301/17
Title (Owner, Partner or Officer)
Date
MARYLAND
FORM
610C
2017
OTHER TOBACCO PRODUCTS (OTP)
TAX RETURN - SCHEDULE C
OTP TAX CREDIT - OUT OF STATE SALES
Who must file this Form 610C?
OTP RETAILER - An OTP retailer who reports
purchases of “pipe tobacco” or “premium cigars”
on Line 1a or 2a of its Maryland OTP tax return,
Form 610 and for which an OTP tax credit is claimed,
because the pipe tobacco or premium cigars were
sold out-of-state.
OTP TOBACCONIST - An OTP tobacconist who
reports purchases of OTP on Line 4a or 5a of its
Maryland untaxed OTP tax return, Form 610 and for
which an OTP tax credit is claimed, because the OTP
was sold out-of-state.
This schedule must be completed and submitted
with your Maryland OTP tax return, Form 610, for
any report period in which an OTP tax credit is
claimed Enter your legal name, report period, type
of license, and license number on the lines provided.
Instructions for completion:
Line
1a, 2a OTP RETAILER - Provide the total net invoice
amount for all untaxed “pipe tobacco” and
“premium cigars” reported on Lines 1a and
2a of the OTP tax return (Form 610) that
was sold out-of-state during the report
quarter
4a, 5a OTP TOBACCONIST - Provide the net
total invoice amount for all untaxed OTP
reported on Lines 4a and 5a of the OTP
tax return (Form 610) that was sold out-ofstate during the report quarter
1b, 2b, The applicable OTP tax rate.
4b, 5b
1c, 2c Multiply the total net invoice amount of
untaxed “pipe tobacco” and “premium
cigar” by the applicable tax rate. Enter this
amount on Line 3.
3
Add Lines 1c and 3c.
COM/RAD-610-3
01/17
page 2
4c, 5c Multiply the total net invoice amount of
untaxed OTP by the applicable tax rate.
Enter this amount on Line 6.
6
Add Lines 4c and 5c.
7
Add lines 3 and 6. Enter this amount on
line 7 of the OTP tax return, Form 610.
For more information:
Comptroller of Maryland
Revenue Administration Division
P O Box 2999
Annapolis, MD 21404-2999
Telephone: 410-260-6381, 800-638-2937
Fax: 410-260-7924
www.marylandtaxes.com