Form FR-467E, Wholesaler's Quarterly Report of Sales of District of Columbia Stamped Cigarettes and/or Roll-Your-Own Tobacco, is the quarterly report of the District of Columbia Office of Tax and Revenue (OTR), Audit Division, for stamped cigarettes and roll-your-own (RYO) tobacco sold, listed by brand family. Licensed District of Columbia cigarette and RYO tobacco wholesalers file it after the end of each calendar quarter. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by OTR.
Last updated
What is FR-467E?
Form FR-467E is the District of Columbia report on which licensed wholesalers list, by manufacturer's brand family, the cigarettes they stamped with a DC tax stamp and the roll-your-own (RYO) tobacco they sold during a calendar quarter.
The form is issued by the Office of Tax and Revenue (OTR), Audit Division, of the Government of the District of Columbia. It is an informational report of quantities, not a tax return. The instructions state that tax on RYO tobacco will already have been reported and paid on the Wholesaler's Monthly Tax Return, Form FR-467, filed each month of the quarter.
The report works by brand family. The instructions define a brand family as all styles of cigarettes sold under the same trademark, regardless of modifiers such as menthol, lights, kings or 100s, and it covers any brand name, trademark, logo or symbol identifiable with a brand of cigarettes.
Manufactured cigarettes are reported as the number of packs stamped. RYO tobacco is reported as an equivalent stick count: .09 ounces of RYO tobacco counts as one cigarette, the loose-tobacco equivalent defined by the Tobacco Master Settlement Agreement. For each brand family the wholesaler also identifies the seller, the first importer where the manufacturer is foreign, and the manufacturer, using invoices, purchase agreements, packaging or labeling materials and shipping documents. The form is printed as FR-467-E, Rev.04/04.
Who needs to file FR-467E?
Licensed District of Columbia cigarette and roll-your-own (RYO) tobacco wholesalers must file Form FR-467E. The instructions name no other group.
What the report covers for a licensed wholesaler:
- All cigarettes stamped with a District of Columbia tax stamp during the quarter, listed by brand family.
- All RYO tobacco sold in the District of Columbia during the same calendar quarter, listed by brand family as an equivalent stick count.
The declaration at the bottom is signed under penalty of perjury, and the signature line is labeled for an owner, partner or officer, with the title entered beside it. The form names no other person who may sign.
This report does not replace the monthly return. Tax on RYO tobacco is reported and paid on the Wholesaler's Monthly Tax Return, Form FR-467, filed each month of the quarter; Form FR-467E only reports the quarter's quantities by brand family.
When to file FR-467E
File Form FR-467E no later than 21 days after the end of each calendar quarter. The due dates are January 21, April 21, July 21 and October 21 of each year, and the form covers the quarter that just ended.
Keep the supporting material and records used to complete the form for five (5) years from the due date or the filing date of the report, whichever is later. The instructions set no separate extension or renewal rule for this report, and the form prints no validity period.
How to fill out FR-467E
Enter wholesaler name and license number
At the top, write the Wholesaler's Name and your License/Registration No. exactly as they appear on your District of Columbia license.
Enter the quarterly reporting period
In the Quarterly Reporting Period line, enter the calendar quarter the report covers, the one that ended no more than 21 days before the due date.
List each brand family in column A
For each brand of cigarettes or RYO tobacco sold, enter the Brand Family Name in column A, one row per brand family. The instructions refer to rows 1-10 for these entries; combine all styles under the same trademark.
Enter packs stamped in column B
For each manufactured cigarette brand family, enter the number of packs stamped with a District of Columbia tax stamp in column B.
Convert RYO tobacco in column C
For RYO tobacco, divide the ounces sold by .09 and enter the resulting equivalent stick count in column C. For RYO the count is individual cigarettes.
Identify seller, importer and manufacturer
In columns D-F, use invoices, purchase agreements, packaging or labeling materials and shipping documents to give the name and address of the seller, the first importer if the manufacturer is foreign, and the manufacturer. Provide as much information as possible.
Total the columns
On the Total row (row 11 in the instructions), enter in column B the total cigarette packs sold during the quarter and in column C the total RYO stick equivalent sold.
Sign, add title and date
Sign the declaration under penalty of perjury, enter your title as owner, partner or officer, and add the date.
Review and download the completed PDF
Check that every brand family, count and total is correct, then download or print the completed PDF from FillingPDF. Keep the records behind the report for five years from the due date or filing date, whichever is later.
Common mistakes to avoid
- Filing after the due date; the report is due no later than 21 days after each calendar quarter (January 21, April 21, July 21 and October 21).
- Entering ounces of RYO tobacco in column C instead of the equivalent stick count; ounces must be divided by .09.
- Reporting manufactured cigarettes as individual sticks; for those the count entered is the number of packs stamped.
- Listing menthol, lights, kings or 100s as separate brands; a brand family covers all styles sold under the same trademark.
- Giving little identifying information in columns D-F; the instructions ask for as much as possible about the seller, first importer and manufacturer.
- Leaving out the totals for columns B and C that the instructions place on row 11.
- Submitting the report unsigned or without the owner, partner or officer title, although it carries a declaration under penalty of perjury.
- Discarding the invoices and records behind the report before five years from the due date or filing date, whichever is later.
- Treating the report as a substitute for Form FR-467; RYO tax is reported and paid on the monthly return.
Frequently asked questions
What is Form FR-467E?
Form FR-467E is the District of Columbia Wholesaler's Quarterly Report of Sales of District of Columbia Stamped Cigarettes and/or Roll-Your-Own Tobacco. Licensed wholesalers use it to list, by brand family, cigarettes stamped with a DC tax stamp and RYO tobacco sold in the quarter.
Who has to file the DC wholesaler's quarterly cigarette report?
Licensed District of Columbia cigarette and roll-your-own (RYO) tobacco wholesalers must file it. The instructions name no other filer. The signature line is for an owner, partner or officer, with the title entered next to it.
When is Form FR-467E due?
No later than 21 days after the end of each calendar quarter. The due dates are January 21, April 21, July 21 and October 21 of each year. The form prints no other deadline or extension.
How do I report roll-your-own tobacco on Form FR-467E?
Convert the ounces sold to an equivalent stick count by dividing by .09, since .09 ounces counts as one cigarette. Enter that count for each brand family in column C. Manufactured cigarettes go in column B as packs stamped.
What counts as a brand family on this report?
A brand family is all styles of cigarettes sold under the same trademark, regardless of modifiers such as menthol, lights, kings or 100s. It includes any brand name, trademark, logo or symbol identifiable with a brand of cigarettes.
How long must I keep the records behind Form FR-467E?
Five years from the due date or the filing date of the report, whichever is later. The instructions apply this to the supporting material and records used to complete the form.
Does Form FR-467E replace the monthly return, Form FR-467?
No. The instructions say tax on RYO tobacco is reported and paid on the Wholesaler's Monthly Tax Return, Form FR-467, filed each month of the quarter. Form FR-467E reports the quarter's quantities by brand family.
Can I fill out Form FR-467E online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with OTR, and does not file the report; ask OTR how to deliver the completed form.
Ready to fill out FR-467E?
Fill out FR-467E now