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

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 11

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

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

Other Required Schedules

Schedule F

Schedule F is used to report cigarettes stamped and sold in California by a distributor. Use the Cigarette Tax Disbursement Schedule

to report Schedule F activities.

In the header section, report the person from whom you purchased the product in the buyer and destination fields. Paper filers must

begin a new page each time the information provided in fields (f) through (l) changes.

Report the product stamped and sold in the transaction section. 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.

In the transaction section, report Mode Code “CE.” Use the UPC (optional), UOM, and Quantity fields to report the amount of

product stamped and sold. The Document Date should be the last day of the reporting period; the Document Number should be

“ SCHFMMYY” where MMYY is the month and year of the reporting period. For example, the Document Number for the August 2013

reporting period would be reported as “SCHF0813.”

Additional Schedule F Information

As part of the Master Settlement Agreement between certain cigarette manufacturers (Participating Manufacturers) and the State of

California, the BOE must compile information about cigarettes sold in California. Key reporting requirements to note are:

• You must complete this schedule and include it with your return for the reporting period even if you did not purchase any product

during the reporting period.

• All disbursements made by the distributor of product for which the distributor affixed a stamp must be included in the Schedule

F information provided with the tax form.

• Do not include disbursements of cigars, little cigars, smokeless tobacco products or cigarettes that were purchased by you with

a tax stamp affixed to the product by the seller.

• Include the Schedule F information with your monthly tax return BOE-501-CD, Cigarette Distributor’s Tax Report. Retain a copy

for your files.

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 11