Instructions for Form CDTFA-810-CTE, CDTFA-501-CD "Cigarette Distributor's Tax Report" - California

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CDTFA-810-CTE REV. 2 (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
Instructions for
Preparing Cigarette Tax Schedules
Table of Contents
I. Overview of Cigarette Tax Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Purpose of Cigarette Schedules
Uniformity
Who is Required to File Schedules
How to File
Cigarette Tax Schedules
II. Completion of the Cigarette Tax Disbursement Schedule. . . . . . . . . . . . . . . . . 1-2
General Information
Schedule Codes
Universal Product Codes (UPC)
Header Section
Transaction Section
III. Completion of the Cigarette Tax Receipt Schedule. . . . . . . . . . . . . . . . . . . . . . 3-4
General Information
Schedule Codes
Universal Product Codes (UPC)
Header Section
Transaction Section
IV. Mode Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
V. Schedule Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Receipt Schedules
Disbursement Schedules
VI. Special Notes Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-6
Account Numbers
Unit of Measure (UOM) Codes
VII. Contact the CDTFA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Contact the CDTFA
Disclaimer
VIII. Cigarette Manufacturer Schedules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Disbursement Schedules
IX. Cigarette Distributor Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-9
Receipt Schedules
Disbursement Schedules
Other Required Schedules
i
CDTFA-810-CTE REV. 2 (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
Instructions for
Preparing Cigarette Tax Schedules
Table of Contents
I. Overview of Cigarette Tax Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Purpose of Cigarette Schedules
Uniformity
Who is Required to File Schedules
How to File
Cigarette Tax Schedules
II. Completion of the Cigarette Tax Disbursement Schedule. . . . . . . . . . . . . . . . . 1-2
General Information
Schedule Codes
Universal Product Codes (UPC)
Header Section
Transaction Section
III. Completion of the Cigarette Tax Receipt Schedule. . . . . . . . . . . . . . . . . . . . . . 3-4
General Information
Schedule Codes
Universal Product Codes (UPC)
Header Section
Transaction Section
IV. Mode Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
V. Schedule Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Receipt Schedules
Disbursement Schedules
VI. Special Notes Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-6
Account Numbers
Unit of Measure (UOM) Codes
VII. Contact the CDTFA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Contact the CDTFA
Disclaimer
VIII. Cigarette Manufacturer Schedules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Disbursement Schedules
IX. Cigarette Distributor Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-9
Receipt Schedules
Disbursement Schedules
Other Required Schedules
i
CDTFA-810-CTE REV. 2 (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
I.
Overview of Cigarette Tax Schedules
Purpose of Cigarette Schedules
Schedules provide the detail needed by cigarette taxpayers and reporters (filers) to meet their reporting requirements. Schedules are
required for the completion of all tax forms. Schedules must be filed at the same time the tax form filing is made. Tax forms without
schedules are not considered filed. California Department of Tax and Fee Administration (CDTFA) staff uses the information on the
schedules to verify that information pertaining to transactions between companies is properly reported.
Uniformity
The CDTFA has created uniform forms, schedules, mode codes, and accepted Universal Product Codes (UPC). By using uniform forms
and codes, the CDTFA simplifies cigarette reporting, minimizes industry costs, and ensures that information can be readily exchanged
between other government agencies and the CDTFA. All required data must be presented in the format specified by the CDTFA.
Who is Required to File Schedules
The following table specifies the type of filer, the form number, and the name of the tax form for which supporting schedules are
required to be filed.
TYPE OF FILER
FORM NUMBER
RETURN/REPORT
Cigarette Distributor (CR)
CDTFA-501-CD
Cigarette Distributor’s Tax Report
Cigarette Manufacturer’s Tax Return of Taxable Distributions in
Cigarette Manufacturer (CM)
CDTFA-501-CM
California
How to File
The forms listed above are eligible to be filed electronically as part of the Cigarette Tax Electronic Filing Program. Additional information
on the Cigarette Tax Electronic Filing Program is available on the CDTFA website at www.cdtfa.ca.gov/sptaxprog/cig_efile.htm.
Cigarette Tax Schedules
The CDTFA-810-CTF, Cigarette Tax Disbursement Schedule and/or the CDTFA-810-CTI, Cigarette Tax Receipt Schedule, must be
used for meeting the reporting requirements of the type of filer. Use the applicable schedule codes to identify each of the activities
being reported. The schedules are available on the CDTFA website at www.cdtfa.ca.gov/sptaxprog/sptaxforms.htm.
II.
Completion of the Cigarette Tax Disbursement Schedule
General Information
The CDTFA-810-CTF, Cigarette Tax Disbursement Schedule, is used to report transaction level detail of cigarette distributions. Paper
filers must begin a new page each time the schedule code provided in field (d) or the buyer information provided in fields (f) through (l)
of the header section changes.
The location identifiers used in this document refer to fields on the paper forms. However, the same fields exist on electronic forms
and the same requirements also apply to the electronic form. Contact the CDTFA if you have questions about reporting requirements.
Schedule Codes
Schedule codes are used to identify the activity being reported. Filers provide the appropriate schedule codes by filling in field (d), of
the header section, when completing the Cigarette Tax Disbursement Schedule. Not all schedule codes are applicable to all tax forms.
Schedule codes are discussed in greater detail throughout this document.
Universal Product Codes (UPC)
The UPC is an optional reporting field that the CDTFA encourages filers to use when reporting transactions. The UPC is used to
identify the brand, variant, and container size of the product being reported. Containers may be packs, cartons, or cases. The UPC is
used to determine the number of cigarettes and tax value (when applicable) for the product.
Header Section
The header information at the top of the Cigarette Tax Disbursement Schedule is used to identify the filer, the filing period, the activity
being reported (schedule code), and, if required, the buyer of the product. Paper filers must begin a new page each time the schedule
code provided in field (d) or the buyer 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.
1
CDTFA-810-CTE REV. 2 (10-17)
In general, the information reported in the schedule fields is:
(a) Company Name. Enter your company name. This should match the name on your CDTFA cigarette tax account.
(b) Account Number. Enter your CDTFA 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 CDTFA. 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 CDTFA. 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.
2
CDTFA-810-CTE REV. 2 (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
III.
Completion of the Cigarette Tax Receipt Schedule
General Information
The CDTFA-810-CTI, Cigarette Tax Receipt Schedule, is used to report transaction level detail of cigarette receipts. 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.
The location identifiers used in this document refer to fields on the paper forms. However, the same fields exist on electronic forms
and the same requirements also apply to the electronic form. Contact the CDTFA if you have questions about reporting requirements.
Schedule Codes
Schedule codes are used to identify the activity being reported. Filers provide the appropriate schedule codes by filling in field (d),
of the header section, when completing the Cigarette Tax Receipt Schedule. Not all schedule codes are applicable to all tax forms.
Schedule codes are discussed in greater detail throughout this document.
Universal Product Codes (UPC)
The UPC is an optional reporting field that the CDTFA encourages filers to use when reporting transactions. The UPC is used to
identify the brand, variant, and container size of the product being reported. Containers may be packs, cartons, or cases. The UPC is
used to determine the number of cigarettes and tax value (when applicable) for the product.
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. 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) changes. Filers are responsible for ensuring that all of these
fields are properly completed before submitting their tax forms.
In general, the information reported in the schedule fields is:
(a) Company Name. Enter your company name. This should match the name on your CDTFA cigarette tax account.
(b) Account Number. Enter your CDTFA 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) Seller’s Name. Use this field to report the seller’s/originator’s name when reporting receipts. The term seller applies whether or
not the product is being purchased. Use this field to report product that is sold, returned, or exchanged.
(f)
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 form CDTFA-810-CTE for
exceptions.
(g) Origin Street. The street address of the location from which the product originated.
(h) Origin City. The city from which the product originated.
(i)
Origin State. The state from which the product originated.
(j)
Origin ZIP. The ZIP code from which the product originated.
(k) Origin Country. The country from which the product originated. This field is only required when reporting imports into the
United States.
3
CDTFA-810-CTE REV. 2 (10-17)
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 CDTFA. 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 CDTFA. 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
A
Air (airplane)
CE
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.
J
Truck
R
Rail
S
Ship (ocean marine vessel)
MODE CODES
SCHEDULE CODES
A
CE
J
R
S
Schedule 1A
X
X
X
X
Schedule 2A
X
X
X
X
Schedule 6A
X
X
X
X
Schedule 7A
X
X
X
X
Schedule 8A
X
X
X
X
Schedule 10B
X
X
X
X
Schedule F
X
4