ATT-24 (REV. 01/11) GEORGIA CIGAR, LITTLE CIGAR, AND LOOSE AND SMOKELESS TOBACCO EXCISE TAX MONTHLY RETURN GEORGIA DEPARTMENT OF REVENUE PROCESSING CENTER P.O. BOX 740395 ATLANTA, GEORGIA 30374-0395 RETURN TO BE FILED TH ON OR BEFORE THE 10 DAY OF THE FOLLOWING MONTH FOR WHICH THE REPORT IS FILED Georgia In-State Distributor Only Georgia / Out-of-State Distributor LEGAL BUSINESS NAME STI# ADDRESS CITY AND STATE (Street) SUMMARY OF TRANSACTIONS DURING MONTH LINE # 1. STATE LICENSE NO. FOR CALENDER MONTH & YEAR ZIP CODE LOOSE TOBACCO (Wholesale Cost Price) SMOKELESS (Wholesale Cost Price) LARGE CIGARS (Wholesale Cost Price) 10% 10% LITTLE CIGARS (Quantity) 23% Beginning Inventory of All Tobacco Products 1. a. Georgia 1. b. Non-Georgia 2. Purchases and Transfers From All Distributors/Importers (Schedule A) 3. Sales and Transfers of Inventory to Georgia Distributors: (Schedule B) 4. Return to Manufacturer (Schedule C) 5. Military Sales (Schedule D) 6. Sales/Transfers from Non-GA. Inventory (Out-of-State Sales) (Schedule E) 7. Ending Inventory 7. a. Georgia 7. b. Non-Georgia 8. GA. Ending Taxable Sales (Lines 1+2-3-4-5-6-7= Ending Taxable Sales) 9. Tax Rate 9. a. .0025 Gross Tax Due (Line 8 x Tax Rate on Line 9) 10. Previous Tax Paid on Product 11. Net Tax Due (Line 9a less Line 10) TOTAL AFFIDAVIT I certify, under the penalties for filing false returns, that I have personal knowledge and understanding of statements made in this return and that the figures presented herein, including accompanying schedules, are true, correct and complete to the best of my knowledge and belief, and are filed in accordance with the law. 12. SIGNATURE OF OWNER, PARTNER OR RECOGNIZED OFFICER TITLE DATE American LegalNet, Inc. www.FormsWorkFlow.com GENERAL INSTRUCTIONS FOR FILING GEORGIA CIGAR, LITTLE CIGAR, AND LOOSE AND SMOKELESS TOBACCO MONTHLY EXCISE TAX RETURN FORM ATT-24 Line 1 - Enter the beginning inventory by wholesale cost price for each location and include all applicable tobacco products, exclusive of cigarettes, as of the first regular business day of the month not including recognized holidays. Inventory shall be calculated on a cash value (U.S. Dollars) except in the case of Little Cigars, which shall be computed by quantity. “Wholesale Cost Price” concerns cigars, little cigars, loose tobacco, and/or smokeless tobacco and shall be computed as follows: • If a manufacturer is shipping to a state licensee untaxed cigars, little cigars, loose tobacco, or smokeless tobacco product, the wholesale cost price shall be the manufacturer’s invoice price at the time of sale, including the cost of shipping and handling, if not itemized, together with any “distributor promotions” but exclusive of any “consumer promotions.” • If a distributor sells to another distributor untaxed cigars, little cigars, loose tobacco, or smokeless tobacco product, the wholesale list price shall be the selling distributor’s sales price, including the cost of shipping together with any “distributor promotions” but exclusive of any “consumer promotions.” • If a distributor sells to a dealer untaxed cigars, little cigars, loose tobacco, or smokeless tobacco product, the wholesale list price shall be the selling distributor’s sales price, including the cost of shipping and handling, together with any “distributor promotions” but exclusive of any “consumer promotions.” Line 1a Line 1b - Enter the inventory of products by wholesale cost price to be sold to Georgia retailers. Enter the inventory of products by wholesale cost price to be sold to all other retailers (Out-of-State). Line 2 - Enter all purchases by distributor including transfers from other distributors and federal military installations on or before the last regular day of the month. Document details on ATT-24 Schedule A Form. Line 3 - Enter all sales and transfers to Georgia Distributors and document details on ATT-24 Schedule B Form. Line 4 - Enter inventory returns to the manufacturer for both tax and non-tax product (military/federal) and document details on ATT-24 Schedule C Form. Line 5 - Enter inventory of product that is sold specifically on a federally owned or operated military installation and document details on ATT-24 Schedule D Form. Line 6 - Enter inventory of any product previously designated and reported for sale to distributors out-of-state/military which was sold or transferred to Georgia Distributors. Document details on ATT-24 Schedule E Form (Out-of-State). Line 7 - Enter the total ending inventory using the formula provided. The accounting method used to obtain the ending inventory should be the same that as that used to establish the beginning inventory and should end with the last regular day of the month.. Line 7aLine 7b- Enter the ending inventory of products by wholesale cost price to be sold to Georgia retailers. Enter the ending inventory of products by wholesale cost price to be sold to all other retailers (Out-of-State). Line 8 - Enter the total Georgia taxable sales using the formula provided. (Lines 1+2-3-4-5-6-7= Ending Taxable Sales) Line 9 Line 9a - Compute the taxable amount using the applicable tax rate for the tobacco type. Enter the gross tax amount using the appropriate tax rate (Line 9 x Line 8). Line 10 - Enter previously taxed product amount including any product tax paid but not transferred. Line 11 - Enter net tax due per category (Line 9a Less Line 10). Line 12 - Total of all taxes due INSTRUCTIONS FOR SIGNING: This return must be signed by the owner, a partner, or recognized officer. INSTRUCTIONS FOR PAYMENT: Payment for the appropriate net tax due as indicated on Line 11 must be made payable to the GEORGIA DEPARTMENT OF REVENUE and submitted with this return. Georgia law requires that taxes and fees shall be paid in lawful money of the U.S. and free of any expense to Georgia. Georgia. American LegalNet, Inc. www.FormsWorkFlow.com