Form CDTFA-501-CD "Cigarette Distributor/Importer Tax Report" - California

What Is Form CDTFA-501-CD?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on August 1, 2019;
  • The latest edition provided by the California Department of Tax and Fee Administration;
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  • Fill out the form in our online filing application.

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STATE OF CALIFORNIA
CDTFA-501-CD (S1F) REV. 15 (9-20)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE DISTRIBUTOR/IMPORTER TAX REPORT
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NUMBER
EFF
READ INSTRUCTIONS
Please check this box if this filing represents an AMENDED REPORT
BEFORE PREPARING
As a cigarette distributor/importer in California, you are required to report all receipt, distribution, and inventory
information for cigarettes in this state. You are also required to report certain receipts and distributions on the
appropriate schedule(s) using schedule codes and Tax Jurisdiction Codes (TJC) identified in this form where
applicable. Round all quantities and dollars reported to the nearest whole number.
PART 1 - CIGARETTE STOCK AND TAX SUMMARY
NUMBER OF CIGARETTES
1a. Without stamps affixed
1a.
1. Inventory first of month (should agree
with Part 1, line 5 of previous month's
1b. With stamps affixed
1b.
report)
1c. Total (add line 1a and 1b)
1c.
2. Product received without stamps affixed (enter total for TJC 2A transactions from CDTFA-810-CTI)
2.
3. Product received with stamps affixed (enter total for TJC 1A transactions from CDTFA-810-CTI)
3.
4. Total cigarettes to account for (add lines 1c through 3)
4.
5a. Without stamps affixed
5a.
5. Inventory end of month
5b. With stamps affixed
5b.
5c.
5c. Total (add line 5a and 5b)
6. Total distributions during month (subtract line 5c from line 4)
6.
NUMBER OF
7. Tax-exempt distributions
CIGARETTES
7a. Sold and shipped in interstate or foreign commerce (enter total for TJC 7A
7a.
transactions from CDTFA-810-CTF)
7b. United States constitutionally exempt transactions or those sold to
7b.
interstate or foreign passenger common carriers (enter total for TJC 8D
plus 10C transactions from CDTFA-810-CTF)
7c. Sold to U.S. Military exchanges, commissaries, ship stores, and
7c.
U.S. Veterans Administration (enter total for TJC 8A transactions from
CDTFA-810-CTF)
7d.
7d. Sold by original importers to licensed distributors (enter total for TJC 10B
transactions from CDTFA-810-CTF)
7e. Stamp-affixed and stamp-unaffixed product returned to seller or destroyed
7e.
(enter total for TJC 10A plus 13A transactions from CDTFA-810-CTF)
7f. Total exemptions (add lines 7a through 7e)
7f.
8. Taxable distributions (subtract line 7f from line 6)
8.
9. Rate of tax per cigarette
9.
10. Tax value of taxable distributions (multiply line 8 by line 9)
10. $
11.
$
11. Tax value of stamps affixed to packages sold (enter from Part 2, line 8)
12. Difference, if any, between line 10 and 11 (subtract line 11 from line 10)
12. $
CD
STATE OF CALIFORNIA
CDTFA-501-CD (S1F) REV. 15 (9-20)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE DISTRIBUTOR/IMPORTER TAX REPORT
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NUMBER
EFF
READ INSTRUCTIONS
Please check this box if this filing represents an AMENDED REPORT
BEFORE PREPARING
As a cigarette distributor/importer in California, you are required to report all receipt, distribution, and inventory
information for cigarettes in this state. You are also required to report certain receipts and distributions on the
appropriate schedule(s) using schedule codes and Tax Jurisdiction Codes (TJC) identified in this form where
applicable. Round all quantities and dollars reported to the nearest whole number.
PART 1 - CIGARETTE STOCK AND TAX SUMMARY
NUMBER OF CIGARETTES
1a. Without stamps affixed
1a.
1. Inventory first of month (should agree
with Part 1, line 5 of previous month's
1b. With stamps affixed
1b.
report)
1c. Total (add line 1a and 1b)
1c.
2. Product received without stamps affixed (enter total for TJC 2A transactions from CDTFA-810-CTI)
2.
3. Product received with stamps affixed (enter total for TJC 1A transactions from CDTFA-810-CTI)
3.
4. Total cigarettes to account for (add lines 1c through 3)
4.
5a. Without stamps affixed
5a.
5. Inventory end of month
5b. With stamps affixed
5b.
5c.
5c. Total (add line 5a and 5b)
6. Total distributions during month (subtract line 5c from line 4)
6.
NUMBER OF
7. Tax-exempt distributions
CIGARETTES
7a. Sold and shipped in interstate or foreign commerce (enter total for TJC 7A
7a.
transactions from CDTFA-810-CTF)
7b. United States constitutionally exempt transactions or those sold to
7b.
interstate or foreign passenger common carriers (enter total for TJC 8D
plus 10C transactions from CDTFA-810-CTF)
7c. Sold to U.S. Military exchanges, commissaries, ship stores, and
7c.
U.S. Veterans Administration (enter total for TJC 8A transactions from
CDTFA-810-CTF)
7d.
7d. Sold by original importers to licensed distributors (enter total for TJC 10B
transactions from CDTFA-810-CTF)
7e. Stamp-affixed and stamp-unaffixed product returned to seller or destroyed
7e.
(enter total for TJC 10A plus 13A transactions from CDTFA-810-CTF)
7f. Total exemptions (add lines 7a through 7e)
7f.
8. Taxable distributions (subtract line 7f from line 6)
8.
9. Rate of tax per cigarette
9.
10. Tax value of taxable distributions (multiply line 8 by line 9)
10. $
11.
$
11. Tax value of stamps affixed to packages sold (enter from Part 2, line 8)
12. Difference, if any, between line 10 and 11 (subtract line 11 from line 10)
12. $
CD
CDTFA-501-CD (S1B) REV. 15 (9-20)
TAX VALUE
PART 2 - STAMP STOCK AND TAX SUMMARY
PRIOR TO DISCOUNT
1a.
1a. Tax value of unaffixed stamp inventory
1. Inventory first of month
(should agree with Part 2,
1b. Tax value of stamps affixed to packages
1b.
line 5 of previous
month's report)
1c. Total (add line 1a and 1b)
$
1c.
2. Tax value of stamps purchased
2.
$
3. Tax value on tax-paid cigarette receipts (enter value for cigarettes reported using TJC 1A
3.
$
transactions on CDTFA-810-CTI)
4. Total tax value to account for (add lines 1c through 3)
4.
$
5a. Tax value of unaffixed stamp inventory
5a.
5. Inventory end of month
5b. Tax value of stamps affixed to packages
5b.
5c. Total (add line 5a and 5b)
5c.
$
6. Tax value of stamps used (subtract line 5c from line 4)
6.
$
7. Unusable stamps for which claim has been filed
7.
$
8. Tax value of stamps affixed to packages sold (subtract line 7 from line 6, also enter on Part 1, line 11) 8.
$
CERTIFICATION
I hereby consent to disclose and authorize the CDTFA to release, as necessary, certain otherwise confidential transaction
information regarding quantities, invoice numbers, bills of lading, locations, dates, methods of delivery, or any other applicable
information to any person identified by me in this tax form as being involved in a reported transaction for the sole purpose of
verifying the accuracy of the reportable product transaction information concerning my transactions with such person as
reported in this tax form.
EMAIL ADDRESS
I hereby certify that this report, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete report.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
This report must be signed. Make a copy of this document and the accompanying schedules for your records.
CLEAR
PRINT
CDTFA-501-CD (S2F) REV. 15 (9-20)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
CIGARETTE DISTRIBUTOR/IMPORTER TAX REPORT
GENERAL
The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the California Cigarette Tax Law.
Cigarette distributors/importers in California are required to report all receipt, distribution, and inventory information for cigarettes in
this state.
CDTFA-501-CD, Cigarette Distributor/Importer Tax Report, allows cigarette distributors to report receipt, distribution, and inventory
information. Do not report cigarettes returned to you by your customers. Every distributor/importer is required to keep daily records
of the number of tax stamps used in their affixing operations. Distribution includes the sale of untaxed cigarettes, the use or
consumption of untaxed cigarettes, and the placing of untaxed cigarettes into a vending machine or retail stock. Sale of cigarettes
from one distributor to another distributor is taxable. An appropriate stamp shall be affixed to packages of cigarettes sold to
another distributor.
FILING REQUIREMENTS
Every cigarette distributor/importer in this state must file this report and supporting schedules on or before the 25th day of the
month following the monthly reporting period. The report must cover all cigarette and stamp transactions for the entire month. Do
not report cigarettes you previously sold or distributed (cigarettes returned to you by your customers). Cigarettes returned to you
by your customers may be reintroduced into your physical inventory, but may not be reported on this form or its supporting
schedules. For audit purposes, you should document the receipt of cigarettes returned to you by your customers and the
redisbursement of returned cigarettes in your recordkeeping journals and retain all supporting documents.
The supporting schedules with the appropriate Tax Jurisdiction Codes (TJC), including TJC F, are considered an integral part of the
report and must be submitted with this report. Your report is not considered valid unless it is signed and dated in the space
provided at the bottom of the second page. You must file a report even if you have no activity for the reporting period. A copy of
the report, together with all supporting records, should be retained at the licensed premises for verification by CDTFA auditors.
Adjustments or corrections to a report for a prior month should be made on an amended report for that month. Do not show such
adjustments on this report.
If you have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the
perpetual inventory report run on the last business day of the month for which the distributor's report is filed. However, at least
once every calendar year, the monthly statement shall be based on a physical inventory of cigarettes on hand on the last business
day of the month for which the distributor's report is filed. A "cycle count inventory system" is a system that provides evidence that
all cigarettes are counted on a regular basis, with each item being counted at least once every three-month period. A "perpetual
inventory system" is a system in which inventory records are maintained and updated continuously as items are purchased or sold.
If you do not have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based
on the inventory on hand at the end of the month covered by the report. However, at least once every six months, the monthly
statement shall be based on a physical inventory of cigarettes on hand performed within the last five days of the month for which
the distributor's report is filed.
ACCOUNTABILITY
It is important that you include all required transactions on this report and the supporting schedules. The CDTFA will compare your
receipts to the distributions manufacturers reported on their respective tax forms. Information on this report will be shared with, and
used by, other government agencies. Failure to report fully may result in the CDTFA contacting you to determine why your reports
differ from reports submitted by third parties.
PREPARATION OF SCHEDULES
CDTFA-810-CTI,
Cigarette Tax Receipt Schedule, and CDTFA-810-CTF, Cigarette Tax Disbursement Schedule, must be submitted
with every CDTFA-501-CD, Cigarette Distributor/Importer Tax Report, to support applicable activities during the reporting period.
For detailed information regarding preparation of the schedules, see CDTFA-810-CTE, Instructions for Preparing Cigarette Tax
Schedules, on our website at www.cdtfa.ca.gov.
CIGARETTE DISTRIBUTOR/IMPORTER SCHEDULE REPORTING
CDTFA-810-CTI, Cigarette Tax Receipt Schedule, (Schedule 1C)
Tax Jurisdiction Codes (TJC):
1A
Stamp-Affixed or Tax-Paid Product Received
2A
Stamp-Unaffixed or Tax-Unpaid Product Received
CDTFA-810-CTF, Cigarette Tax Disbursement Schedule, (Schedule 2C)
Tax Jurisdiction Codes (TJC):
7A
Distributions or Sales in Interstate or Foreign Commerce
8A
Distributions or Sales to the United States Government Tax Exempt
8D
Sales under the United States Constitution Tax Exempt
10A
Stamp-Unaffixed or Tax-Unpaid Product Returned to Seller or Destroyed
10B
Stamp-Unaffixed or Tax-Unpaid Product Sold by First Importer to Licensed Distributor
10C
Distributions or Sales to Common Carrier engaged in Interstate or Foreign Passenger Service
13A
Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed
F
All Stamp-Affixed Product that was Purchased Stamp-Unaffixed
STATE OF CALIFORNIA
CDTFA-501-CD (S2B) REV. 15 (9-20)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREPARATION OF REPORT
PART 1 - CIGARETTE STOCK AND TAX SUMMARY
General.
Round all quantities to the nearest whole number. Where indicated, the amount for the line should be supported
by the total from the schedule reporting the identified Tax Jurisdiction Code (TJC).
Line 1a.
Enter the total number of cigarettes without stamps affixed that is held in inventory on the first day of the
reporting period.
Line 1b.
Enter the total number of cigarettes with stamps affixed that is held in inventory on the first day of the reporting
period.
Enter the total number of cigarettes held on the first day of the reporting period by adding line 1a and 1b of the
Line 1c.
report.
Line 2.
Enter the total number of cigarettes received without stamps affixed, as reported on
CDTFA-810-CTI
for TJC 2A.
Line 3.
Enter the total number of cigarettes received with stamps affixed, as reported on CDTFA-810-CTI for TJC 1A.
Line 4.
Enter the total number of cigarettes to account for by adding lines 1c through 3.
Line 5a.
Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the
reporting period.
Line 5b.
Enter the total number of cigarettes with stamps affixed that is held in inventory on the last day of the reporting
period.
Line 5c.
Enter the total number of cigarettes held in inventory on the last day of the reporting period by adding line 5a
and 5b.
Enter the total distributions during the month by subtracting line 5c from line 4.
Line 6.
Enter the total number of cigarettes sold and shipped in interstate or foreign commerce, as reported on
Line 7a.
CDTFA-810-CTF
for TJC 7A.
Line 7b.
Enter the total number of cigarettes sold in transactions that are exempt from taxation under the United States
Constitution or those sold to interstate or foreign passenger common carriers. The total of TJC 8D plus 10C
transactions from CDTFA-810-CTF.
Line 7c.
Enter the total number of cigarettes sold to U.S. Military exchanges, commissaries, ship stores, and the U.S.
Veterans Administration, as reported on CDTFA-810-CTF for TJC 8A.
Line 7d.
Enter the total number of cigarettes sold by original importers to licensed distributors, as reported on
CDTFA-810-CTF for TJC 10B.
Enter the total number of cigarettes, stamps affixed and unaffixed, that were returned by you to the seller
Line 7e.
(a person whom you purchased from, such as a manufacturer or importer), or were destroyed by casualty, or
witnessed/approved by the CDTFA. The total of TJC 10A plus 13A transactions from CDTFA-810-CTF.
Enter the total exemptions, by adding lines 7a through 7e.
Line 7f.
Line 8.
Enter the total number of taxable cigarette distributions by subtracting line 7f from line 6.
Line 9.
This is the current rate of tax per cigarette.
Line 10.
Enter the tax value of taxable distributions by multiplying line 8 by line 9.
Enter the tax value affixed to packages sold from Part 2, line 8 of the report.
Line 11.
Line 12.
Enter the difference, if any, between line 10 and 11 by subtracting line 11 from line 10.
STATE OF CALIFORNIA
CDTFA-501-CD (S3) REV. 15 (9-20)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREPARATION OF REPORT (continued)
PART 2 - STAMP STOCK AND TAX SUMMARY
Line 1a.
Enter the tax value of stamps that are not affixed to packages that are held in inventory on the first day of the
reporting period. Multiply the number of unaffixed stamps by the stamp tax value.
Line 1b.
Enter the tax value of stamps that are affixed to packages that are held in inventory on the first day of the
reporting period. Multiply line 1b from Part 1, by the rate of tax per cigarette.
Line 1c.
Enter the total tax value of the beginning inventory of stamps by adding line 1a and 1b.
Line 2.
Enter the tax value of stamps purchased.
Line 3.
Enter the tax value of tax-paid cigarette purchases. Multiply line 3 from Part 1, by the rate of tax per cigarette.
(TJC 1A)
Line 4.
Enter the total tax value to account for by adding lines 1c through 3.
Line 5a.
Enter the tax value of stamps that are not affixed to packages that are held in inventory on the last day of the
reporting period.
Line 5b.
Enter the tax value of stamps that are affixed to packages that are held in inventory on the last day of the
reporting period. Multiply line 5b from Part 1, by the rate of tax per cigarette.
Line 5c.
Enter the total tax value of the ending inventory of stamps by adding lines 5a and 5b.
Line 6.
Enter the tax value of stamps used by subtracting line 5c from line 4.
Line 7.
Enter the total tax value of unusable stamps, affixed to packages or unaffixed, for which a claim has been filed.
Line 8.
Enter the tax value of stamps affixed to packages sold by subtracting line 7 from line 6. Also enter this amount
on Part 1, line 11.
For more information, visit our website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives
are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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