The Cook County Cigarette Tax Stamp Refund Claim Form is the Cook County Department of Revenue form a business completes to request a refund for Cook County cigarette tax stamps it cannot use. It covers unused tax stamps, stamps affixed to packs returned to a cigarette manufacturer, and the replacement of tax stamps. You can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the Department of Revenue, and the claim is returned to that office as described below.
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What is Cook County Cigarette Tax Stamp Refund Claim Form?
The Cook County Cigarette Tax Stamp Refund Claim Form is the Cook County Department of Revenue (CCDOR) form that a business uses to claim a refund for cigarette tax stamps it bought from the county and returned, did not use, or needs replaced.
The Department's Tobacco Tax page describes the form as one that must be completed and remitted to the Department of Revenue to request a refund for any unused tax stamps, tax stamps affixed to packages of cigarettes returned to a manufacturer, or the replacement of tax stamps. It belongs to the county's cigarette tax forms, which are issued under the ordinance that taxes the retail sale of cigarettes, other tobacco products and consumable vapor products in Cook County.
The form has four parts:
- The business for which the claim is filed, with its Cook County registration number and IBT number.
- The manufacturer that received the returned packs, with the affidavit or authorization number, packs returned and return date.
- A count of the tax stamps returned on whole and partial sheets.
- A table, columns (1) to (7), listing each stamp type (county only or combined county and municipality, in 20s and 25s) with packs, stamps, tax rate and refund amount, followed by a signed certification.
It is a different document from the Cigarette Tax Return 2707, which is a self-pay return, and from the Cook County Cigarette Tax Stamp Purchase Order Form, which a Wholesale Tobacco Dealer completes to buy stamps.
Who needs to file Cook County Cigarette Tax Stamp Refund Claim Form?
The business that holds Cook County cigarette tax stamps and wants money back for them completes this form. The Department of Revenue's Tobacco Tax page names three situations: unused tax stamps, tax stamps affixed to packages of cigarettes that were returned to a manufacturer, and replacement of tax stamps. The form asks for the name, address, Cook County registration number and IBT number of the business for which the claim is filed.
Who signs: the certification must be signed by an owner, officer or authorized agent of the business. The signer certifies, under penalties provided by law, that the information is true and accurate to the best of their knowledge and belief and is taken from the books and records of the business.
Claims for packs returned to a manufacturer also involve the manufacturer's paperwork: the form requires a copy of the manufacturer's affidavit or statement, described under required documents. The form does not say who else may or may not file.
When to file Cook County Cigarette Tax Stamp Refund Claim Form
File the claim after the event that creates it: you have unused Cook County tax stamps, you have returned packs with tax stamps affixed to the cigarette manufacturer, or you need tax stamps replaced. For returned packs, the form asks for the date the packs were returned to the manufacturer, and the manufacturer's affidavit must show the date they were destroyed, so have that paperwork before you complete the claim. No separate due date is printed on the form or given on the Department's Tobacco Tax page. For timing questions, call the Department of Revenue at (312) 603-6961.
Documents you need
- A copy of the Manufacturer's Affidavit/Statement, required when you claim for packs returned to a manufacturer. It must show, by cigarette pack quantity (20s and 25s), the total packs returned to and received for destruction, and the date destroyed.
How to fill out Cook County Cigarette Tax Stamp Refund Claim Form
Identify the business
Enter the business name, street address, city, state and ZIP of the business for which the refund is claimed. Add the Cook County Reg. No. and IBT No. in the boxes printed on the form.
Enter the manufacturer details
Under Manufacturer Cigarette Packs Returned, enter the manufacturer's business name, street address, city, state and ZIP, plus the affidavit/authorization number. Then enter the total number of packs returned and the return date.
Count whole and partial sheets
Under CCDOR Cigarette Tax Stamps Returned, enter the total whole sheets originally purchased from the CCDOR and the total stamps on them. Then enter the partial sheets (less than a whole sheet) and the total stamps on them, and the total tax stamps returned.
Choose rows in column (1)
Column (1) lists County/Municipality stamp types in 20s and 25s: Cook County, Cook/Chicago, Cook/Cicero and Cook/Evanston. Complete only the rows for the stamps you are claiming.
Complete columns (2), (3) and (4)
Column (2): packs with a stamp affixed that were returned to the manufacturer. Column (3): stamps on whole sheets. Column (4): stamps on partial sheets. Enter the sum of each column in the total row.
Add up column (5)
For each row, enter the sum of columns (2), (3) and (4) as the total stamps. Enter the sum of column (5) in the total row.
Check the tax rate in column (6)
Column (6) is the applicable cigarette tax stamp tax rate for that row, as printed on the form.
Calculate the refund in column (7)
Multiply column (5) by column (6) for each row and enter the result. Enter the sum of column (7) as the total refund amount.
Sign the certification
Print the name and title of the owner, officer or authorized agent, then sign and date. Leave the Refund No. box blank.
Review and download the PDF
Check that the totals agree across columns and attach the manufacturer's affidavit copy if you claim for returned packs. Download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit Cook County Cigarette Tax Stamp Refund Claim Form
The form is headed "Return to: Department of Revenue" and gives a single address: Cook County Department of Revenue, Cigarette Tax, 118 N. Clark St. Room 1160, Chicago, IL 60602. The Department's Tobacco Tax page says the completed form must be remitted to the Cook County Department of Revenue.
- Return address: Cook County Department of Revenue, Cigarette Tax, 118 N. Clark St. Room 1160, Chicago, IL 60602.
- Package: the signed form and, for packs returned to a manufacturer, a copy of the manufacturer's affidavit or statement.
- Questions: call (312) 603-6961.
The form names no online portal, fax number or email address, and does not say whether it may be mailed or delivered in person; confirm the delivery method with the Department at the number above. The "Office Use Only" Refund No. box is for the Department, so leave it blank. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Claiming for packs returned to a manufacturer without attaching a copy of the Manufacturer's Affidavit/Statement showing the 20s and 25s pack counts and the destruction date.
- Counting stamps from sheets that were not originally purchased from the CCDOR; the whole and partial sheet counts refer to sheets bought from the Department.
- Leaving the authorization number, packs returned or return date blank in the manufacturer section.
- Entering column (5) as anything other than the sum of columns (2), (3) and (4) for each stamp type.
- Entering column (7) without multiplying column (5) by the tax rate in column (6), or omitting the total refund amount.
- Mixing 20s and 25s, or county-only and combined County/Municipality stamp types, on the same row of the table.
- Submitting the certification unsigned, or signed by someone who is not an owner, officer or authorized agent.
- Filling in the Refund No. box, which is marked Office Use Only.
Frequently asked questions
What is the Cook County Cigarette Tax Stamp Refund Claim Form used for?
It is used to request a refund of Cook County cigarette tax stamps. The Department of Revenue says it covers unused tax stamps, stamps affixed to packs returned to a manufacturer, and the replacement of tax stamps.
Is this a Cook County property tax form?
No. This is a cigarette tax form issued by the Cook County Department of Revenue, Cigarette Tax. It concerns cigarette tax stamps and has no connection to the property tax lines you may be searching for.
Who has to sign the refund claim?
An owner, officer or authorized agent of the business must sign. The certification states that the information is true and accurate to the best of the signer's knowledge and belief and is taken from the business's books and records.
What do I attach to the cigarette tax stamp refund claim?
If you claim for packs returned to a manufacturer, attach a copy of the Manufacturer's Affidavit/Statement. It must show by pack quantity (20s and 25s) the packs returned and received for destruction, and the date destroyed.
Where do I send the Cook County cigarette tax stamp refund claim?
Return it to the Cook County Department of Revenue, Cigarette Tax, 118 N. Clark St. Room 1160, Chicago, IL 60602. The form names no other address. For questions, call (312) 603-6961.
How do I calculate the refund amount?
For each row, add columns (2), (3) and (4) to get total stamps in column (5), then multiply column (5) by the tax rate in column (6) and enter the result in column (7). The sum of column (7) is the total refund amount.
What is the difference between this form and the Cigarette Tax Stamp Purchase Order Form?
The refund claim asks for money back on stamps. The Cook County Cigarette Tax Stamp Purchase Order Form is completed by a Wholesale Tobacco Dealer in order to purchase Cook County tax stamps.
Can I fill out the Cook County Cigarette Tax Stamp Refund Claim Form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Cook County and does not submit the claim; you return it to the Department of Revenue yourself.
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