How to File an Exempt Sale Retail Dealer Tax Return

ESRDs are required to complete monthly tax returns. An Exempt Sale Retail Dealer Tax Return (FIN 359) will be mailed to you each month. If you do not receive a return, you are still responsible for reporting your sales and remitting any tax by the due date. The return and any tax collected are due on the 10th day of the month following the month the sales took place. For example, for sales made in October the return is due November 10.

Please note, the return must be completed and filed by the due date, even if no tax is payable, i.e. the quantity of exempt tobacco products sold equals the allocation purchased without payment of a security.

Failure to file may result in suspension and/or cancellation of the permit.

The completed Schedule of Sales of Tax-Exempt Tobacco to Registered Indians or Indian Bands must be submitted for all exempt sales in the month along with the completed tax return. Before forwarding the return and schedules, check that the following are completed:

	certify that the schedules are correct by signing and dating them. The dealer's name must also be printed next to the signature.
	number the pages of the schedules
	total the sales on each page of the schedules and carry the total forward to the next page
	carry the total sales forward to the tax return (FIN 359)
	complete both the front and back of the return
	complete the business name and certification section of the return, including the title of the person completing the return, the telephone and fax numbers, the signature, and the date

For further information about completing the tax return, please contact us.