Form Boe-810-Cti - Cigarette Tax Receipt Schedule Page 2

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BOE-810-CTI (BACK) REV.1 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
CIGARETTE TAX RECEIPT SCHEDULE
GENERAL INFORMATION
The Cigarette Tax Receipt Schedule is used to report transaction level detail of events that are reporting requirements of the tax program. Paper
filers must begin a new page each time the Schedule Code provided in field (d) or the Seller information provided in fields (f) through (l) of the
header section changes. Quantities and tax should be reported rounded to the nearest whole number. For detailed information regarding the
preparation of schedules, see BOE-810-CTE, Instructions for Preparing Cigarette Tax Schedules, on our website at
HEADER SECTION
The header information at the top of the Cigarette Tax Receipt Schedule is used to identify the filer, the filing period, the activity being reported
(schedule code), and, if required, the seller of the product. Filers must begin a new page each time the Schedule Code provided in field (d) or the
Seller information provided in fields (f) through (l) changes. Filers are responsible for ensuring that all of these fields are properly completed before
submitting their tax forms.
In general, the information required in the schedule fields is:
a. Company Name. The company name for the account reporting the tax form. This should match the name provided in BOE correspondence for
the company.
b. Account Number. The cigarette program account number for the account reporting the tax form. This should match the 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. The schedule code that identifies the activity being reported on this schedule. For a list and detailed information regarding
the preparation of schedules, see BOE-810-CTE.
e. Tax Paid? (Y/N) This field is used only when reporting Schedule Code 7A, Exempt Distributions 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. Seller's Name. Use this field to report the seller's name when reporting receipts. The term seller applies whether or not the product is being
sold or purchased. Use this field to report product that is returned or exchanged.
g. Seller's Account. The account number of the manufacturer or distributor identified in field (f). Only account numbers with the designators of
CR, CM, or LM will be accepted. Report the numeric portion of the account number only. Do not include dashes in the numeric portion. For
example, "LM 90-012345" would be reported as "90012345." See BOE-810-CTE for exceptions.
h. Origin Street. The street address of the location from which the product originated.
i. Origin City. The city from which the product originated.
j. Origin State. The state from which the product originated.
k. Origin ZIP. The ZIP code from which the product originated. If the product was picked up, enter the customer's ZIP code as the destination.
l. Origin Country. The country from which the product originated. This field is only required when reporting imports into the United States.
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 used only when reporting Schedule Code 7A, Exempt
Distributions or Sales to Interstate or Foreign Commerce. See BOE-810-CTE for the mode codes 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 BOE-810-CTE.
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 number, 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 BOE-810-CTE 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 date to the BOE. See BOE-810-CTE 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.

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