I sold cigarettes to other retailers, and those sales are not reported on line 7 of the monthly sales and use tax return. How do I get credit for those sales to reduce my assessment? You cannot make sales for resale without a tobacco license. Therefore, you must pay the sales tax on those sales. Please see important notice #13-10. Notice #13-10.pdf (100 KB) August 21, 2015 09:57 Related articles What legislation was passed in 2015 that affects sales & use tax? Can I transfer product between multiple locations that I own? What should I do if I sell my business? I have monthly or quarterly inventories that show I have more product at the end of the quarter than I had at the beginning of the quarter. Will this change the RAP assessment? When an item is purchased and the customer provides a coupon to the seller, is sales tax based on the item price before or after the coupon is applied?