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 should I do if I sell my business? I sold my store but I still received a Retail Accountability Program assessment. How do I get the assessment resolved? How do I know if I participate in a cigarette buydown program? What legislation was passed in 2015 that affects sales & use tax? What is the Retail Accountability Program?