Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules (Page 6 of 11) in pdf

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 6

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

Transaction Section

The columns provided on the Cigarette Tax Receipt Schedule are used to report detailed transaction data. Each receipt 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 receipt. This field is optional.

(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.

IV.

Mode Codes

Mode codes identify the method of transport used to deliver the product. Reporting a mode code is optional for all transactions

except transactions reported on Schedule 7A. The transportation mode code is required to be reported on Schedule 7A transactions.

The mode codes are as follows:

Code & Description

Air (airplane)

Summary Item - Filers may use this mode code only when provided for in the schedule instructions. Use this mode code to

indicate that quantities reported are summarized.

Truck

Rail

Ship (ocean marine vessel)

MODE CODES

SCHEDULE CODES

Schedule 1A

Schedule 2A

Schedule 6A

Schedule 7A

Schedule 8A

Schedule 10B

Schedule F

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 6