An interesting way to recover money other than hitting the slots has surfaced
in Nevada. The theory stems from the 2012 case of
Micjo v. DBPR
by a Florida Appellate Court. Here, the court determined that neither
federal excise tax nor shipping charges are included in the taxable portion
of the wholesale sales price, changing the tobacco tax landscape across
the United States.
Tobacco Tax Refund has found that this issue applies to many other states
with similar tobacco tax laws. Nevada imposes a 30% tax on the “wholesale
price” of the Other Tobacco Products, pursuant to section 370.450,
Nevada Statutes. “Wholesale price” is further defined in section
370.440, Nevada Statutes, as “the established price for which other
tobacco products are sold to a wholesale dealer before any discount or
other reduction is made”—where the established priced is “price
for which the other tobacco product is sold to the retail dealer or ultimate
consumer before any discount or other reduction is made.” With a
similar terminology as Florida’s “wholesale sales price,”
an analysis similar to that of Florida may be used to ensure significant
We, Tobacco Tax Refunds, advise all persons to file a refund claim, because
the is not downside. Let’s look at the following example:
Tobacco - $125,000
Federal Excise Tax - $100,000
Shipping - $40,000
Total Invoice - $265,000
Tax Imposed on the “wholesale price” - $79,500
Using our theory, if a distributor made a payment on the total invoice
cost of $265,000, including the FET and Shipping Costs, then that distributor
should be entitled to a refund off 30% of the non-tobacco items, FET and
Shipping Costs. In this example, the taxpayer would be entitled to a $42,000
refund, for one individual invoice. Utilizing this theory, a taxpayer
could effectively go back several years for a refund. Tobacco Tax Refunds
may assist you in claiming large refunds.
Tobacco Tax Refunds has experience in tobacco taxes, which many experienced
tax professionals may not handle. In fact, Tobacco Tax Refunds solely
deals with these types of tobacco tax issues. Our team will challenge
your specific tobacco taxing agency as tobacco tax refunds is our primary focus.
How may we assist you?
- Tobacco Tax Refunds will ensure all taxpayers an appropriate and efficient
evaluation of each situation and advise how to proceed.
- Tobacco Tax Refunds will review the audit results and discuss various paths
to challenging your results.
- Typically, penalties may get reduced or eliminated.
- Often, tobacco taxes and related interest may be reduced.
- Tobacco Tax Refunds strive to secure refunds in a timely manner.
You are already looking at a large liability for taxes, penalties, and
interest - why would you not at least have a free consultation with a
consultant to challenge the agency's wrongdoing?
In addition, if you are located in Alaska, California, Colorado, Connecticut,
Delaware, Illinois, Indiana, Iowa, Maine, Montana, New Hampshire, New
Jersey, Oregon, North Dakota, Utah, Wisconsin, or other states with similar
laws then you might have a refund based on Micjo. Give us a call to get
Talking to us is FREE, so give us a call today at (888) 918-4690.
In his law practice Mr. Donnini's primary practice is multi-state sales
and use tax as well as state corporate income tax controversy. Mr. Donnini
also practices in the areas of federal tax controversy, federal estate
planning, Florida probate, and all other state taxes including communication
service tax, cigarette & tobacco tax, motor fuel tax, and Native American
taxation. Mr. Donnini obtained his LL.M. in Taxation at NYU. Mr. Donnini
is licensed to practice law in Florida. If you have any questions please
do not hesitate to contact him via email [email protected]
or phone at 954-639-4496.