Prorate Tobacco Freight Expenses for Wholesale Sales Price 

1. Determine the weight of each tobacco product.
2. Subtract the weight of non-tobacco items from the total shipment weight (from invoice example below: 35 - 20 = 15).
3. Divide the total weight of the tobacco products by the total shipment weight for a percentage (15 ÷ 35 = 43%).
4. Multiply the shipping cost by the percentage ($25 × .43 = $10.75). This is the prorated shipping cost.
5. Divide the value of each tobacco product by the total value of all tobacco products ($57.50 ÷ $204.50 = 28%).
6. Multiply the percentage of each tobacco product by the prorated shipping cost from step 4 (.28 × $10.75 = $3.01). This is the prorated product shipping cost.
7. Add the prorated product shipping cost to the tobacco product cost for each tobacco item ($3.01 + $57.50 = $60.51).
8. Enter the amounts into the following forms.

• Tobacco products. Add all of the tobacco product items or transactions and enter the amount in Form CT301-T, Tobacco Products Tax, Schedule 1.
• Premium cigars. Report each cigar item or transaction on a separate line in Form CT301-PC, Premium Cigar Tax, Schedule 1.
• Moist snuff. Report each moist snuff item or transaction on a separate line in Form CT301-MS, Moist Snuff Tax, Schedule 1.

1. Complete steps 1-4 above.
2. Add the prorated shipping cost and the total value of the tobacco products ($10.75 + $204.50 = $215.25).
3. Enter this amount on a line in the CT301-T, Schedule 1.

Note: If you cannot obtain the necessary information to make these calculations, report the entire amount of the shipping or freight cost as a separate line item on Form CT301-T, Schedule 1.

Invoice example