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 Can I transfer product between multiple locations that I own? I sold my store but I still received a Retail Accountability Program assessment. How do I get the assessment resolved? 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? I received a notification indicating that I did not qualify for a job for which I applied. Can I appeal this decision? How is returned merchandise that qualifies as a single article of tangible personal property with a price greater than $1,600 reported on the sales tax return to claim credit for the refunded sales tax?