Monthly Reports of
Manufacturers of Tobacco Products
Manufacturers of tobacco, cigars, and cigarettes:
1. The purpose of this industry circular is to furnish instructions for the preparation of monthly reports, Forms 2134 and 2136,
with respect to tobacco materials received, shipped, lost, and destroyed, beginning with reports for January 1956.
2. Section I of Forms 2134 and 2136 provides for the reporting
of tobacco materials received, shipped, lost, and destroyed by kinds
of materials as defined in regulations 26 CFR (1954) Parts 270 and
275. However, you will report transactions, in all such specific kinds
of materials, under only the classifications of unstemmed and stemmed
leaf tobacco. Black Fat tobacco received, shipped, lost, and destroyed
shall be included in the column relating to unstemmed leaf tobacco.
Perique tobacco, tobacco in process, scraps, cuttings, clippings, and
siftings received, shipped, lost, and destroyed shall be included in
the column relating to stemmed leaf tobacco. Tobacco materials acquired
by the reduction of tobacco products shall be similarly included. Stems
received into the factory or outside place of storage (not those accumulated from stemming operations in the factory) shall also be included in
the column relating to stemmed leaf tobacco. Only those stems so received, which are thereafter lost or destroyed, shall be so reported,
and similarly included. All stems shipped to manufacturers of tobacco
products, dealers in tobacco materials, or for purposes other than
fertilizer, insecticide, or nicotine, shall be reported, and included
in the column relating to stemmed leaf tobacco. Waste tobacco materials
shipped, lost, or destroyed shall not be included in such reports.
3. Inquiries in regard to this industry circular should refer to
the number thereof and should be directed to the appropriate Assistant
Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division