Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules (Page 10 of 11) in pdf

BOE-810-CTE REV. 1 (4-13)

IX.

Cigarette Distributor Schedules

Receipt Schedules

Schedule 1A–Stamp Affixed or Tax-Paid Product Received/Purchased

Schedule code 1A is used by distributors to report all purchases of stamp affixed or tax-paid product.

Use the Cigarette Tax Receipt Schedule to report Schedule 1A activities. Product Brand/Variant, UOM, Document/BOL Date,

Document/BOL Number, and Quantity (columns 2 and 4 through 7) on the Cigarette Tax Receipt Schedule are required to be

completed. Information requested for Mode Code and UPC (columns 1 and 3) is optional.

Schedule 2A–Unstamped or Untaxed Product Purchased/Received

Schedule code 2A is used to report all purchases/receipts of unstamped or untaxed cigarette products. It is important for account-

ability purposes that all transactions are reported and that the schedule is filled out completely.

Use the Cigarette Tax Receipt Schedule to report Schedule 2A activities. Product Brand/Variant, UOM, Document/BOL Date,

Document/BOL Number, and Quantity (columns 2 and 4 through 7) on the Cigarette Tax Receipt Schedule are required to be

completed. Information requested for Mode Code and UPC (columns 1 and 3) is optional.

Disbursement Schedules

These schedules are used to report disbursements of cigarette products.

Schedule 7A–Exempt Disbursements or Sales to Interstate or Foreign Commerce

Schedule code 7A is used to report exempt disbursements or sales of product to a destination other than the State of California.

This schedule requires that the “Tax Paid (Y/N)” field (e) be completed with a “Y” or “N” value indicating whether or not the exported

product has tax stamps for the destination state affixed to it. “Y” indicates yes, the product did have tax stamps for the destination

state affixed and “N” indicates no, the product did not have tax stamps for the destination state affixed. Disbursements with a “Y”

value must be reported separately from disbursements with an “N” value. If the buyer does not hold a BOE cigarette tax account, you

may enter the buyer’s FEIN in the buyer account number field. The destination of the disbursement schedule must be a valid two-

character Postal Service abbreviation outside the State of California. A list of valid postal abbreviations is available on BOE-810-CTC,

Postal Abbreviations Table, available on the BOE website at

Qualifying products exported are: (a) Those which, pursuant to a contract of sale, are shipped to a point outside this state by the seller

by means of: (1) facilities operated by the seller; (2) delivery by the seller to a carrier for shipment to a consignee at the out-of-state

point; (3) delivery by the seller to a customs broker or forwarding agent, whether hired by the purchaser or not, for shipment outside

this state. (b) Sold to a foreign purchaser for shipment abroad and delivered to a ship, airplane, or other conveyance furnished by

the purchaser for the purpose of carrying the cigarettes abroad and actually carried to the foreign destination. (c) Sold for use solely

outside this state and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for

export or arranging their exportation, and actually delivered to a port outside the continental limits of the United States.

Bills of lading or other documentary evidence of the delivery of the cigarettes to a carrier, customs broker, or forwarding agent for

shipments outside the state must be retained by the distributor for inspection by employees of the BOE. In the case of cigarettes

for foreign export, copies of United States Customs shippers’ export declarations filed with the Collector of Customs or other

documentary evidence of export must be obtained and retained. The tax applies to the transaction if the cigarette products are

diverted in transit or for any reason are not actually delivered outside the state pursuant to the contract of sale or are not shipped

abroad by a foreign purchaser, regardless of documentary evidence held by the distributor.

Use the Cigarette Tax Disbursement Schedule to report Schedule 7A activities. Mode Code, Product Brand/Variant, UOM, Document/

BOL Date, Document/BOL Number, and Quantity (columns 1, 2, and 4 through 7) on the Cigarette Tax Disbursement Schedule are

required to be completed. Information requested for UPC (column 3) is optional.

Schedule 10B–Exempt Disbursements or Sales by Original Importer to Licensed Distributor

Schedule code 10B is used to report first disbursements or sales of imported product by the original importer to a licensed distributor.

The license number of the distributor receiving the product must be provided in the buyer account field. Report the numeric portion

of the account number only. Do not include dashes in the numeric portion. For example, “CR 02-123456” would be reported as

“02123456.”

Use the Cigarette Tax Disbursement Schedule to report Schedule 10B activities. Product Brand/Variant, UOM, Document/BOL Date,

Document/BOL Number, and Quantity (columns 2 and 4 through 7) on the Cigarette Tax Disbursement Schedule are required to be

completed. Information requested for Mode Code and UPC (columns 1 and 3) is optional.

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 10

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