Licensed Distributor Report: Electronic Filing Requirements and Reporting
Due to the states being held to higher standards for diligent enforcement of the Master Settlement Agreement, increased reporting will be required on the licensed distributor report (LDR) effective January 1, 2016. The new requirements will include stamping activity, inventory, purchases and sales. Inventory will include beginning inventory, ending inventory and inventory adjustments.
Requirements for wholesalers located within Tennessee will be different from those located outside the state. Please refer to this important notice for details. The licensed distributor report will be filed electronically beginning with the January 2016 report due February 15, 2016.
There are two methods to file the Licensed Distrbutor Report electronically. Both are available on the Tennessee Taxpayer Access Point (TNTAP) portal website.
To assist with the new reporting requirements, 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