Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules (Page 4 of 11) in pdf

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

In general, the information reported in the schedule fields is:

(a) Company Name. Enter your company name. This should match the name on your BOE cigarette tax account.

(b) Account Number. Enter your BOE cigarette tax account number. This should match your company identified in field

(a), company name. Do not include dashes in the numeric portion. For example, “CR 02-012345” would be reported as

“CR 02012345.”

(c) Month/Year. The month and year for which the tax form is being reported. Use a “MMYY” format. For example, August 2013

would be “0813.”

(d) Schedule Code. Enter the schedule code that identifies the activity being reported on this schedule. For a list and detailed

information regarding the preparation of schedules, see Section VIII or IX.

(e) Tax Paid? (Y/N) This field is used only when reporting Schedule code 7A, Exempt Disbursements or Sales to Interstate or

Foreign Commerce. Identify whether or not the product being distributed or sold has a tax stamp for the destination state

affixed to it. Enter “Y” for yes, stamp affixed, or “N” for no stamp affixed.

(f)

Buyer’s Name. Use this field to report the buyer’s/recipient’s name when reporting disbursements. The term disbursement

includes product which is sold, exchanged, donated, or exported.

(g) Buyer’s Account. The account number of the distributor identified in field (f). Only account numbers with the designators of

LDQ, CE, CM, or LM will be accepted. For LDQ account numbers, the account number provided in this field should correspond

with the account number issued to the location of the delivery address information provided in the destination fields (h) through

(l). Report the numeric portion of the account number only. Do not include dashes in the numeric portion. For example, “LDQ

90-012345” would be reported as “90012345.” See Sections VIII or IX for exceptions.

(h) Destination (Dest) Street. The street address of the location to which the product was delivered. If the product was picked up,

enter the customer’s street address as the destination.

(i)

Dest City. The city to which the product was delivered. If the product was picked up, enter the customer’s city as the

destination.

(j)

Dest State. The state to which the product was delivered. If the product was picked up, enter the customer’s state as the

destination.

(k) Dest ZIP. The ZIP code to which the product was delivered. If the product was picked up, enter the customer’s ZIP code as

the destination.

(l)

Dest Country. The country to which the product was delivered. This field is only required when reporting exports from the

United States.

Transaction Section

The columns provided on the Cigarette Tax Disbursement Schedule are used to report detailed transaction data. Each disbursement

must be reported on a properly headed schedule.

In general, the information reported in the schedule columns is:

(1) Mode Code. The method of transportation used for the disbursement. This field is optional, except for Schedule code 7A,

Exempt Disbursements or Sales to Interstate or Foreign Commerce. This field is required for Schedule code 7A. See Section IV

for the mode code list.

(2) Product Brand/Variant Name. The brand name and variant for the product being reported. This should agree with the UPC

identified in column (3), if it is reported.

(3) UPC. The Universal Product Code (UPC) assigned to the product brand/variant you are reporting. This is an optional field.

(4) Unit of Measure (UOM). The UOM code for the product quantity identified in column (7). For example, CAR identifies cartons

and PAK identifies packs. A complete list of UOM codes is provided in Section VI.

(5) Document/BOL Date. The date of the document identified in column (6) in “mm/dd/yy” format. Report the document date as

provided on the bill of lading (BOL). If a BOL is not available, a shipping document, manifest, or invoice may be used. When

multiple dates are listed on the shipping document, the document date is the date the product is picked up by the carrier for

delivery. All parties to the transaction must report the same document date to the BOE. See Sections VIII or IX for exceptions.

(6) Document/BOL Number. The bill of lading (BOL) number issued when the product is shipped. Report the document number

as provided on the BOL. If a BOL is not available, a shipping document, manifest number, or invoice may be used. All parties to

the transaction must report the same document number to the BOE. See Sections VIII or IX for exceptions. If the document or

BOL number is greater than 15 digits, report only the last 15 digits of the number.

(7) Quantity. The quantity of product as identified by the UOM in column (4) distributed. The quantity should be rounded to the

nearest whole number.

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 4

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