The Electronic Cigarette Distributor Certification Form is the written certification a distributor signs to state that it, not the dealer, is responsible for paying Montgomery County's monthly Electronic Cigarette excise tax. It is issued under the Montgomery County Department of Finance, Division of Treasury – Excise Tax Unit, and it is an excise tax document, not a property tax form. On FillingPDF you can fill out the form online and download or print the completed PDF; the county publishes the original at its Finance website, and the signed form goes to the county through its own channels.
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What is Electronic Cigarette Distributor Certification Form – Montgomery County, MD?
The Electronic Cigarette Distributor Certification Form is a one-page Montgomery County, Maryland form headed "Electronic Cigarette Product - Distributor Certification," on which a distributor certifies that it distributes Electronic Cigarette Products to a named dealer in the county and is responsible for paying the monthly excise tax on them.
The form belongs to the county's Electronic Cigarette excise tax, which the County Council imposed effective August 19, 2015 on every person who supplies an Electronic Cigarette Product to a dealer in the county, or who supplies and services a vending machine with such a product. The Division of Treasury – Excise Tax Unit of the Department of Finance administers the tax.
The certification matters because of dealer liability. A dealer who transports, or causes to be transported, an Electronic Cigarette Product into the county is liable for the tax unless it obtains from the supplier a written certification, in a form approved by the Director, that the supplier is liable for and is paying the tax. This form is that certification.
It has three parts: a distributor/supplier block (name, address, city, state, ZIP, email, phone), a dealer/retailer block with the same entries, and a certification statement followed by the distributor's signature, title, date, printed name and the signatory's email address.
The form is not a tax return and does not remit any tax. The county says there is no form for paying the tax: taxpayers register for the county's Electronic Cigarette Tax Application and pay through its online ACH system.
Who needs to file Electronic Cigarette Distributor Certification Form – Montgomery County, MD?
The distributor completes and signs this form. In the county's definitions, a distributor is a person who supplies an electronic cigarette product to a dealer in Montgomery County, or who supplies and services a vending machine with an electronic cigarette product. A distributor that wants the dealer to be free of the tax liability uses this certification to state that the distributor is paying the tax.
Dealers, meaning persons engaged in a retailer business, do not fill out the form. The county's FAQ says the distributor fills it out and signs it, and the dealer then presents it to the County. A dealer needs a certification from each distributor because, without one, a dealer is liable for the tax if the distributor does not pay it. That includes a dealer who buys products online and cannot get the certification from the online distributor.
If you act as a distributor for some sales and as a dealer for others, the county says you are the taxpayer on sales to dealers and pay the tax on the wholesale price. On products you buy and resell at retail, you need the certification from your own distributor, or you must pay the tax yourself.
When to file Electronic Cigarette Distributor Certification Form – Montgomery County, MD
The form is completed when a distributor supplies Electronic Cigarette Products to a dealer in Montgomery County and wants to certify that it, not the dealer, is paying the tax. The form prints no separate due date.
Timing matters on the dealer's side: a dealer who transports or causes to be transported an Electronic Cigarette Product into the county is liable for the tax unless it obtains the written certification from the supplier. A dealer should therefore obtain the signed form from the distributor and present it to the County.
The certification does not replace the monthly return. Under the Department of Finance's tax information page, monthly returns are due on or before the last day of each month, cover the preceding month, and must be filed even if no tax is due. Tax is paid online through the county's Electronic Cigarette Tax Application.
How to fill out Electronic Cigarette Distributor Certification Form – Montgomery County, MD
Enter the distributor's name and address
In the Distributor/Supplier block, fill in Distributor Name and Address. This is the business that supplies the Electronic Cigarette Products to the dealer.
Add the distributor's contact details
Enter City, State, Zip, Email Address and Phone for the distributor in the same block.
Enter the dealer's name and address
In the Dealer/Retailer block, fill in Dealer/Retailer Name and Address for the dealer receiving the products in Montgomery County.
Add the dealer's contact details
Enter the dealer's City, State, Zip, Email Address and Phone.
Check the certification statement
Read the statement that the distributor engages in the business of distributing Electronic Cigarette Products to the dealer in Montgomery County, Maryland, and is responsible for paying the monthly Electronic Cigarette Excise Taxes on the taxable items it supplies or sells wholesale to the dealer. The names you entered above complete its blanks.
Sign and date as the distributor
The Distributor/Supplier signs the form and enters Title and Date. The dealer does not sign this certification.
Print the signer's name and email
Complete Print Name and the Signatory's Email Address for the person who signed.
Review and download the completed PDF
Check that both names match, the signature block is complete and the contact details are correct. Download or print the completed PDF from FillingPDF and send or present it as described under How to submit.
How to submit Electronic Cigarette Distributor Certification Form – Montgomery County, MD
The sources give two routes for the signed form and no mailing or upload instruction of their own: the distributor files it with the Montgomery County Department of Finance, or the dealer presents the signed form to the County.
- Contact details printed on the form: Division of Treasury – Excise Tax Unit, 27 Courthouse Square, Suite 200, Rockville, Maryland 20850, phone 240-777-0311.
- Contact details on the Department of Finance FAQ page: the same Excise Tax Unit address, email [email protected] and telephone (240)-777-8994.
Before sending, ask the Excise Tax Unit which delivery method it accepts, since the form names none. The distributor must sign the form, and a dealer who relies on it should keep the signed copy.
Do not use this form to pay the tax. Payment is made only online through a secure ACH system after you register in the county's Electronic Cigarette Tax Application. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- A dealer filling out and signing the form when the county's FAQ says the distributor fills it out and signs it, and the dealer then presents it to the County.
- Submitting the form without the distributor's signature, title, date, printed name or the signatory's email address.
- Treating the certification as the tax filing: it does not remit tax, and payment is made only online through the Electronic Cigarette Tax Application.
- Leaving the dealer/retailer block blank, so the certification does not name the dealer to whom the distributor supplies products in Montgomery County.
- Assuming a dealer is covered when an online distributor will not provide a certification; the county says the dealer is then liable for the tax.
- Looking for a separate form to remit the tax: the county states there is none and requires online registration and ACH payment.
- Skipping the monthly return because no tax is due; returns must be filed even for a month with no tax.
Frequently asked questions
Is this a Montgomery County Maryland property tax form?
No. It is an excise tax document. The Electronic Cigarette Distributor Certification Form belongs to the county's Electronic Cigarette tax, administered by the Department of Finance's Division of Treasury – Excise Tax Unit, and has nothing to do with property tax bills.
What is the Electronic Cigarette Distributor Certification Form used for?
A distributor uses it to certify that it distributes Electronic Cigarette Products to a named dealer in Montgomery County and is responsible for paying the monthly excise tax on them. It is the written certification that can relieve the dealer of tax liability.
Does a dealer need to fill out the distributor certification form?
No. The county's FAQ says the distributor fills it out and signs it, and the dealer then presents it to the County. The dealer should ask each distributor for one, because a dealer is liable for the tax without it.
What happens if my distributor will not provide the certification?
The dealer is liable for the tax. The county says this applies to a dealer who buys online and cannot get the certification from the online distributor, and to any dealer whose distributor does not pay the tax.
Can I use this form to pay the electronic cigarette tax?
No. The county says there is no form to remit the tax. You register as an Electronic Cigarette Products taxpayer and pay through the county's online ACH system, using its Electronic Cigarette Tax Application.
Can I fill out the Electronic Cigarette Distributor Certification Form online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file it with the county; the signed form goes through the county's channels.
Where do I send the signed certification?
The county says the distributor files it with the Department of Finance or the dealer presents it to the County. The form lists the Excise Tax Unit at 27 Courthouse Square, Suite 200, Rockville, Maryland 20850, phone 240-777-0311.
Do I still file monthly returns if I submit a certification?
Yes. The certification is not a return. The county's tax information page says monthly returns are due on or before the last day of each month for the preceding month, even when no tax is due.
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