Licensed Distributor Report

Because states are held to higher standards for diligent enforcement of the Master Settlement Agreement, increased reporting is required on the licensed distributor report (LDR) effective January 1, 2016. The requirements include stamping activity, inventory, purchases and sales. Inventory includes beginning inventory, ending inventory, and inventory adjustments.

Requirements for wholesalers located within Tennessee are different from those located outside the state. Please refer to Important Notice 15-23 for details. The licensed distributor report must be filed electronically.  

There are two methods to file the report electronically.  Both are available on the Tennessee Taxpayer Access Point (TNTAP) portal website. 

For assistance with reporting, please refer to the following Licensed Distributor Report (LDR) filing resources:

• LDR Electronic Filing Frequently Asked Questions and How-to Videos
• LDR Electronic Filing:  Getting Started Guide
• LDR File Creation Layout
• LDR File Creation Instructions
• Manufacturer Brand Family List
• Little Cigar Manufacturers by Manufacturer Family List
• Little Cigar Manufacturers by Brand Family List