Exempt Sale Retail Dealer (ESRD) Return

When you sell tax-exempt tobacco, you must complete a monthly tax return and send us your signature sheets. You must complete and submit the tax return even if you have no sales for the month you’re reporting.

You will receive the ESRD return (FIN 359) by mail each month. If you don’t receive your return, contact us. You’re still responsible for reporting even if you don’t receive the return by the due date.

The return is due on the 10th day of the month following the month in which the sales being reported took place. For example, if the return is for sales made during the month of October, the return is due on November 10th.

Complete the ESRD return (FIN 359) and submit by:

Your completed return must be received or postmarked on or before the due date indicated on your return. If the due date falls on a weekend or a B.C. statutory holiday, the due date is the next business day.

If you don’t report, your account will be overdue and your permit may be suspended or cancelled.

Schedule of Sales (Signature Sheets)

If you sell tax-exempt tobacco to First Nations individuals and bands on First Nations land, you must also submit your completed signature sheets (called Schedule of Sales of Tax-Exempt Tobacco to First Nations) with your monthly ESRD return. This is a condition for keeping your ESRD permit. You must report all exempt sales in the month.

Contact us for copies of the signature sheets.

Checklist

Before you send in your completed ESRD return and signature sheets, make sure that you:

  • certify the signature sheets are correct by signing and dating each one and printing your name next to your signature
  • number the signature sheets
  • total the sales on each signature sheet and carry the total forward to the next sheet
  • carry the total sales forward to the ESRD return
  • complete the business name and certification section of the ESRD return, including the title of the person completing the return, the telephone and fax numbers, the signature and the date
  • submit your return and signature sheets together

For more information on completing the forms, see the bulletin Sales to First Nations and the Tobacco Tax Exemption Program (TTA 001) (PDF).