Feedback

How to Apply for Cigarette and Tobacco/Vapor Products Permits in Wisconsin Using Form CTP-129

The Wisconsin Department of Revenue’s CTP-129 form is essential for businesses involved in manufacturing, distributing, or selling cigarette and tobacco/vapor products. This form helps businesses comply with state tax and permit requirements, ensuring legal distribution within Wisconsin. Here's a step-by-step guide on completing and submitting the form.

Step 1: Determine Your Permit Type

The CTP-129 application applies to various business types, including:

• Cigarette Manufacturer
• Distributor and Jobber
• Vending Machine Operator
• Tobacco/Vapor Product Manufacturer and Distributor

Each applicant must select the appropriate permit type and include relevant documentation, such as a federal permit copy for manufacturers and importers.

Step 2: Complete Applicant Information (Section 1)

Provide the following details:

• Legal Name and DBA (Doing Business As) name if applicable.
• Business and Mailing Addresses (PO boxes are not acceptable for the business address).
• Federal EIN or SSN for sole proprietors.
• Contact Information including phone and email.

Ensure the address and contact details match records with the Department of Financial Institutions if applicable.

Step 3: Choose Your Entity Type (Section 3)

Identify the entity type of your business:

• Limited Liability Company (LLC)
• Corporation (domestic or out-of-state)
• Sole Proprietorship
• Partnership
• Governmental Unit or Nonprofit

Provide additional details, such as registration dates for LLCs or incorporation dates for corporations.

Step 4: Select the Permits You Need (Section 2)

Check the permits that match your business operations:

• Cigarette Warehouse
• Multiple Retailer
• Direct Marketer (bonded or nonbonded)
• Tobacco/Vapor Product Distributor, Subjobber, or Salesperson

Only a single $20 Business Tax Registration fee applies, regardless of how many permits you choose.

Step 5: Additional Questions for Cigarette Applicants (Section 5)

For businesses dealing with cigarettes:

1. Warehouse Location - State where products will be stored.
2. Stamping Equipment - Indicate if you own or lease equipment for affixing stamps.
3. Suppliers and States - Provide information about suppliers and indicate if you handle out-of-state or unstamped cigarettes.

Step 6: Complete the Declaration Section

This section requires signatures from the appropriate business members:

• Corporations: Signed by the president and secretary.
• LLCs and Partnerships: Two members must sign unless it's a single-member LLC.

Step 7: List Additional Cigarette or Tobacco Suppliers

Include detailed information about your cigarette and tobacco suppliers:

• Supplier names, addresses, and permit numbers.

If you previously held permits in other states, indicate their status.

Step 8: Attach Supporting Documents

Depending on the permit type, the following documents may be required:

• Direct Buy Letter from manufacturers
• Salesperson’s permit (Form CTP-134)
• Security Bond (if required)

New distributors must submit a security deposit to ensure tax compliance. This can be a bond, cash, or certificates of deposit.

Step 9: Submit Your Application

Mail the completed CTP-129 form, supporting documents, and fees to:

Excise Tax Unit MS 5-107
Wisconsin Department of Revenue
PO Box 8900
Madison, WI 53708-8900

For assistance, contact the Department of Revenue at (608) 266-6701 or email DORExciseTaxpayerAssistance@revenue.wi.gov.

Important Considerations

• EFT Requirement: If your tax payment exceeds $1,000 annually, you must use Electronic Funds Transfer (EFT).
• Monthly Reporting: Distributors must submit monthly returns and taxes by the 15th day of each month.

Additional Resources

For more information or to download additional forms, visit Wisconsin Department of Revenue’s website. Here you can access online tools, forms, and answers to frequently asked questions.