Cigarette and Tobacco Products Flat (FLT) File and XML Filing Guide
Beginning June 1, 2020
- Online filing via Extensible Markup Language (XML) will be available in our online services system for cigarette tax reporting by manufacturers, importers, distributors, and wholesalers.
- Any information about XML in this guide applies to cigarette tax reporting beginning with the May 2020 reporting period (due June 25, 2020) and after.
Webpage Updates – We will update our webpages with additional information and resources as it becomes available – please check back periodically for updates.
This guide contains general instructions you need to file cigarette and tobacco products tax information (tax returns, schedules, information reports, hereafter collectively referred to as “tax forms”) online with us. We accept schedule (transaction) records in a flat (FLT) file or Extensible Markup Language (XML) format for some tax forms online. This guide, along with other information provided on our Cigarette and Tobacco Products Online Filing webpage, is designed to provide rules, procedures, and technical requirements for the online filing of the cigarette and tobacco products tax forms that offer the FLT or XML file filing format. All directions set forth in this guide and on the website must be followed for successful use of FLT or XML files for online filing.
Tax Forms for Online Filing with a FLT or XML File
We will accept properly formatted online filings with a FLT or XML file for the following tax forms:
TYPE OF FILER | TAX FORM | TAX FORM TITLE | SCHEDULE | SCHEDULE TITLE | Reporting Periods April 2020 and prior | Reporting Periods May 2020 and after |
---|---|---|---|---|---|---|
FILE FORMAT | FILE FORMAT | |||||
CIGARETTES | ||||||
Cigarette Manufacturer/Importer | CDTFA-501-CM | Cigarette Manufacturer's Tax Return of Taxable Distributions in California | CDTFA-810-CTF | Cigarette Tax Disbursement Schedule |
|
|
Cigarette Distributor/Importer | CDTFA-501-CD | Cigarette Distributor/Importer Tax Report | CDTFA-810-CTF | Cigarette Tax Disbursement Schedule |
|
|
CDTFA-810-CTI | Cigarette Tax Receipt Schedule |
|
|
|||
Cigarette Wholesaler | CDTFA-501-CW | Cigarette Wholesaler's Report | CDTFA-810-CTI | Cigarette Tax Receipt Schedule | N/A |
|
TOBACCO PRODUCTS | ||||||
Tobacco Products Manufacturer/Importer | CDTFA-501-TIM | Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California | CDTFA-501-MIT | Schedule – Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products |
|
|
How to Use This Guide
Each section of this guide contains important information relevant to filing cigarette and tobacco products tax forms via FLT and XML file. The Getting Started section provides important information for filing via FLT and XML. For further information about filing online with us and to obtain Microsoft Excel templates that you can use to create a FLT file, visit our Cigarette and Tobacco Products Online Filing webpage.
The FLT File and XML File sections provide the file specifications, XPath data model, XML schema, and other information related to the applicable filing format.
The Guidelines section provides further information relating to filing via FLT and XML.
The File Testing section provides the information necessary to help you complete the optional file testing.
The Examples section provides examples of completed Microsoft Excel templates.
You must connect to the CDTFA website to submit your files and use a browser that supports 128 bit SSL. Usernames and passwords are required. A Secure Socket Layer (SSL) encrypted session will be established between you and the CDTFA when you log in. Your system must be configured to accept “cookies.” The CDTFA Online Services system requires a “cookie” as an element in maintaining the secure internet connection.
Open All Close AllLog In Procedures
Go to our Online Services login page and enter your Username and Password.
Website Information
For additional information on cigarette and tobacco products online filing, please visit the CDTFA website at www.cdtfa.ca.gov. On the CDTFA website, you can find the latest developments in tax-related news. Some of the topics and information available include:
- Cigarette and Tobacco Products Online Filing webpage, including:
- FLT file templates and examples
- Online Filing Glossary
- Filing Frequently Asked Questions (FAQs)
- CDTFA Online Services Information
- Hot Topics
- News Releases, Notices, Publications, and Newsletters
- Special Taxpayer Alerts
- Telephone Numbers and Addresses for Other Services
Guide Updates
The information contained in this guide is subject to change. We recommend that you check our website for updates to this guide and the Cigarette and Tobacco Products Online Filing webpage. Updates may include, but are not limited to:
- Changes to online filing rules or requirements
- Changes to cigarette and tobacco products tax returns or reports
- New schedules or changes to schedules
CDTFA Contact
If you have questions regarding cigarette and tobacco products online filing, please call the CDTFA's Customer Service Center at 1-800-400-7115 (CRS:711), Monday through Friday (excluding State holidays) between 7:30 a.m. and 5:00 p.m. (Pacific Time); from the main menu, select Special Taxes and Fees.
Or write to us at the following address:
California Department of Tax and Fee Administration
Special Taxes and Fees, MIC: 88
P.O. Box 942879
Sacramento, CA 94279-0088
In your written inquiries, please include the tax program you are inquiring about and provide contact information, such as name, account number, address, phone number, and email address.
Assistance for Persons with Disabilities
Assistance for persons with hearing or speech impairments can be obtained by calling our California Relay Service (CRS:711), Monday through Friday (excluding State holidays) between 8:00 a.m. and 5:00 p.m., Pacific Time.
Disclaimer
This guide summarizes the law and applicable regulations in effect when the document was written. Changes in the law or in regulations, however, may have occurred since that time. If there is a conflict between this guide and the law, decisions will be based on the law, and not this guide.
A FLT file transmission is made up of one or more data sets. “Data set” is the term used to describe the online equivalent of a tax return or information report. In this guide, FLT data is referred to as a data set.
Open All Close AllData Set
The data included in a FLT data set conveys the same information as the conventional paper document. Within each data set, there are sections that correspond directly to the format of the paper document:
- The header section contains information that pertains to the entire document, such as the filing date, business name, business address, filing period, account number, contact information, etc.
- The return section contains information describing which return is present in the data set.
- The transaction detail section includes the same information found on the paper schedules, such as document/bill of lading number and date, carrier information, origin or destination information, UPC, etc. The CDTFA has developed transaction file templates that convert transaction records on a spreadsheet into a flat “FLT” file format.
FLT File Standards
The group responsible for developing the FLT file standards is the CDTFA. These standards apply only to cigarette and tobacco products FLT files.
Cigarette and tobacco products FLT file standards can be found below in the specifications. The standards prescribe the framework for how a specific FLT message is formatted and include:
- Attribute Conventions – formatting requirements
- Data Elements – field identifiers
- File Structure – Cigarette – FS; Tobacco – ES and EN
- Segments – tax form descriptors
Excel FLT File Templates
We have developed Excel FLT file templates for many tax forms that can be filed online. The templates convert transaction records entered on a spreadsheet to a FLT file. Although these templates may be used to create valid FLT files, the templates are intended as examples for reference only. The templates are available on the Cigarette and Tobacco Products Online Filing webpage. Also available are example templates with sample transaction data that corresponds to one of the example tax forms. Examples can also be found in the Examples section of this guide.
Date Format
The date format for FLT files must be reflected as follows: YYYYMMDD. For example, June 30, 2013, would be reflected as 20130630.
Cigarette Tax Flat (FLT) File Specifications (For reporting periods April 2020 and prior)
General
The CDTFA Cigarette Tax Flat (FLT) File Specifications are to be used when creating transaction files for cigarette tax online filing. A FLT file is a file in which data is formatted in plain-text, usually with some kind of delimiter (tab, comma, etc.). You will follow the FLT file format, as defined in Version 1 Release 1 (CDTFA map). The CDTFA requires that your schedules provide the detailed information needed to track monthly cigarette transactions.
Both quantity and dollar amounts must be rounded to the nearest whole number. Do not use decimals.
The following sections provide the information you need to create cigarette transaction files. The sections will cover all the necessary specifications in detail for the creation of these files.
- Cigarette FLT File Format Flow
The Cigarette FLT File Format Flow section describes the record types contained within a file. Each record type is used for a specific purpose and, if a record type is required, it must be placed in the file in the order the record types are listed. - Cigarette FLT File Structure Overview
The Cigarette FLT File Structure Overview section lists all of the fields in each record type without the formatting requirements for the fields. It also contains a description of the use of the record type as well as tips for completing record types. This section is useful for laying out the FLT file as it applies to individual reporting needs. - Attribute Conventions and Separator Requirements
The Attribute Conventions and Separator Requirements section provides helpful information for understanding the formatting requirement descriptions for each field in a record type. - Cigarette FLT File Reporting Map
The Cigarette FLT File Reporting Map section provides detailed information on the requirements for each record type. This information includes formatting requirements for each field.
Version of the Cigarette Tax FLT File Specifications
The CDTFA's Cigarette Tax FLT File Specifications version control number for this publication is 1.1. The version control number will change when the CDTFA publishes updates to the FLT file format. This number is used by the CDTFA to manage changes between versions in FLT files. Report the version control number in the File Type (FLT) Segment found in the FLT File Reporting Map.
Record Types
“Record type” is the term used to describe a line in the FLT file. For cigarette tax online filing, there are two record types, “FLT” and “FS.” The FLT record type is used to report the header information. The FS record type is used to report transaction detail. The record types are composed of fields containing the data needed to convey the required information. A complete FLT file will contain one FLT record type and the FS record type repeated as often as necessary to convey the information required for the tax form to be filed with the CDTFA in the proper format.
The FLT file format is designed to accommodate multiple tax forms. Therefore, fields are included in the record type's map that may not be applicable to every individual tax form. In these instances, no data is required to populate that field, but the empty field must be included in the file to maintain its integrity. A “Filler Pipe” character (|) is used for this purpose.
Examples
Examples of acceptable tax forms are provided on the Cigarette and Tobacco Products Online Filing webpage. Each example contains an Excel template with sample records used to create a transaction file. The examples illustrate how the transaction records from the Excel spreadsheet convert to a FLT file format.
Cigarette FLT File Format Flow
All cigarette tax forms follow the Cigarette FLT File Format Flow. The number of records in the FS record type section will vary depending on the quantity of transactions being reported. Refer to the Cigarette FLT File Structure Overview section of the tax form (Cigarette Manufacturer or Cigarette Distributor/Importer) being reported to determine the specific reporting requirements.
Table 1 – Cigarette FLT File Format Flow
Record Type | Description | Comments |
---|---|---|
FLT | Filing Format Identifier | Used for all tax forms |
FS | Schedules | Used for all tax forms |
Cigarette FLT File Structure Overview
The Filing Format Identifier Record Type (FLT) is used for all tax forms. It lets the CDTFA know what type of file is being submitted. It also provides information about the account and period being reported.
Table 2 – Filing Format Identifier FLT File Structure Overview
Field No | Filing Format Identifier |
---|---|
01 | Electronic Return Record Type (FLT) |
02 | Version |
03 | Test or “Actual” Production Filing Indicator |
04 | Account Number |
05 | Report Start Date |
06 | Report End Date |
The Schedule Record Type (FS) is used for all tax forms. It is used to report individual transactions. Each transaction is a separate line and contains all 48 fields. The Schedule Record Type was developed to encompass all the transaction schedules used by the CDTFA; therefore, all fields do not apply to every schedule. If a field does not apply to the schedule used to report a transaction, no entry is required for that field, and a “Filler Pipe” character (|) should be inserted in place of any data to maintain the integrity of the record type.
Table 3 – Schedule FLT File Structure Overview
Field No | Schedule |
---|---|
01 | Record Type (FS) |
02 | Schedule Code |
03 | Universal Product Code (UPC) |
04 | Mode |
05 | Document Date |
06 | Document Number |
07 | Invoice Date |
08 | Invoice Number |
09 | Quantity |
10 | Unit of Measure (UOM) |
11 | Tax Value |
12 | Tax Paid (Y/N) |
13 | Destination Street |
14 | Destination City |
15 | Destination ZIP |
16 | Destination ZIP + 4 |
17 | Destination ST |
18 | Destination Country |
19 | Origin Street |
20 | Origin City |
21 | Origin ZIP |
22 | Origin ZIP + 4 |
23 | Origin ST |
24 | Origin Country |
25 | Seller Tax ID Type |
26 | Seller Tax ID |
27 | Buyer Tax ID Type |
28 | Buyer Tax ID |
29 | Carrier Tax ID Type |
30 | Carrier Tax ID |
31 | Consignor Tax ID Type |
32 | Consignor Tax ID |
33 | Vessel ID/Rail Car ID |
34 | Seller Internet Address |
35 | Seller Area Code |
36 | Seller Phone Number |
37 | Seller Extension |
38 | Future Use #1 |
39 | Future Use #2 |
40 | Future Use #3 |
41 | Future Use #4 |
42 | Future Use #5 |
43 | Future Use #6 |
44 | Seller's Name |
45 | Consignor's Name |
46 | Carrier's Name |
47 | Buyer's Name |
48 | Product Name |
Attribute Conventions and Separator Requirements
Table 4 – Flat File List of Attribute Conventions
Attribute | Definition | |
---|---|---|
Data Element Type | Nn – Numeric | Numeric type data element is symbolized by the two-position representation (Nn). “N” indicates a numeric, and “n” indicates the decimal places to the right of a fixed, implied decimal point. N0 (N Zero) is a numeric with no decimal places. |
R – Decimal (Real) | The decimal point is optional for integer values, but is required for fractional values. For negative values, the leading minus (−) sign is used. Absence of this sign indicates a positive value. The plus (+) sign should not be transmitted. | |
ID – Identifier | An identifier data element must always contain a value from a predefined list of values that is maintained by ASC X12, or by other bodies that are recognized by ASC X12, or as developed specifically for the FLT file format by the CDTFA. | |
AN – String | A string (alphanumeric) is a sequence of any characters from the basic or extended character sets. It must contain at least one non-space character. The significant characters must be left justified. Leading spaces, if any, are assumed to be significant. Trailing spaces should be suppressed. | |
DT – Date | Format for the date type is YYYYMMDD. YYYY is the four digits of the year (2013), MM is the numeric value of the month (01-12), and DD for the day (01-31). | |
TM – Time | Format for the time type is HHMMSS, expressed in 24-hour clock format. HH is the numeric value for hour (00-23), MM for minute (00-59), and SS for second (00-59). | |
Requirement Designator | Defines how the data element is used in a segment. | |
M – Mandatory | This element must appear in the segment. | |
O – Optional | The appearance of this data element is at the option of the sending party or is based on a mutual agreement of the interchange parties. | |
X – Relational | Relational conditions may exist between two or more data elements. If one is present the other(s) is (are) required. The relational condition is displayed under the Syntax Notes. | |
S – Situational | Situational conditions may exist with one or more data elements. The data element may be required to be populated only in certain situations. When a data element is not required to be populated, a “Filler Tab” must be entered in its place. The situational condition is displayed under the Syntax Notes. | |
N – Not Required | Not Required conditions may exist with one or more data elements. The data element may not be required to be populated for certain tax forms. When a data element is not required to be populated, a “Filler Tab” must be entered in its place. The Not Required condition is displayed under the Syntax Notes. | |
Data Element Length | x / x – Minimum and Maximum lengths | The number of character positions assigned to a data element. Example: Data element length of 2/10. You must have at least 2 characters but no more than 10 characters for this element (minimum of 2/ maximum of 10). |
Table 5 – Flat File Separator Requirements
Type | ASCII Value | EBCDIC Value | Character | Character Name |
---|---|---|---|---|
Record Separator | 1310 | 1321 | <cr> | Carriage Return (Paragraph) |
Element Separator | 9 | 5 | <tab> | Tab |
Padding Character | 32 | 64 | <sp> | Space |
Cigarette FLT File Reporting Map
Key:
Table 6 – FLT File Schedule Record Type for Cigarette Manufacturers
- FLT<tab>1.1.CDTFA<tab>P<tab>090123456<tab>20120901<tab> 20120930<cr>
SYNTAX NOTES:
None
Table 7 – FLT File Schedule Record Type for Cigarette Manufacturers
- FS<tab>6A<tab>123456789012<tab><tab>20120925<tab>DOC123456<tab><tab>
<tab>55<tab>CSE<tab><tab><tab>
450 N Street<tab>Sacramento<tab>95814
<tab>1234<tab>CA<tab>USA<tab><tab><tab><tab><tab><tab><tab><tab>
<tab>24<tab>111222333<tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab>
<tab><tab>Cigarette Distributor<tab>Cigarette Brand and Variant<cr>
SYNTAX NOTES:
01 FS03: Reporting FS03 is optional, but recommended by the CDTFA.
02 FS04: Report FS04 when reporting schedule code 7A. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
03 FS12: Report FS12 when reporting schedule code 7A. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
04 FS13-FS18: Report FS13-18 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
05 FS27 and FS28: Report FS27 and FS28 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
06 FS33-FS43: No data is required for fields FS33-43. A “Filler Pipe” is required.
07 FS47: Report FS47 when reporting FS27 and FS28. Otherwise, use a “Filler Pipe.”
If no data is provided, a “Filler Pipe” is required.
Table 8 – FLT File Schedule Record Type for Cigarette Distributors
- FS<tab>2A<tab>123456789012<tab>J<tab>20120925<tab>DOC123456<tab><tab><tab>55<tab>CSE<tab><tab><tab>
<tab><tab><tab><tab><tab><tab>450 N Street<tab>Sacramento<tab>95814<tab>1234<tab>CA<tab>USA<tab>49<tab>
002123456<tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab><tab>Cigarette
Manufacturer<tab><tab><tab><tab>Cigarette Brand and Variant<cr>
SYNTAX NOTES:
01 FS03: Reporting FS03 is optional, but recommended by the CDTFA.
02 FS04: Report FS04 when reporting schedule code 7A. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
03 FS12: Report FS12 when reporting schedule code 7A. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
04 FS13-FS18: Report FS13-18 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
05 FS19-FS24: Report FS19-24 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
06 FS25 and FS26: Report FS25 and FS26 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
07 FS27 and FS28: Report FS27 and FS28 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Pipe.”
08 FS31-FS43: No data is required for fields FS31-43. A “Filler Pipe” is required.
09 FS44: Report FS44 when reporting FS25 and FS26. Otherwise, use a “Filler Pipe.”
10 FS47: Report FS47 when reporting FS27 and FS28. Otherwise, use a “Filler Pipe.”
If no data is provided, a “Filler Tab” is required.
Cigarette Tax Flat (FLT) File Specifications – FTA Uniformity Version (For reporting periods May 2020 and after)
General
The CDTFA Cigarette Tax Flat (FLT) File Specifications are to be used when creating transaction files for cigarette tax online filing. An FLT file is a file in which data is formatted in plaintext, usually with a delimiter (tab, comma, etc.). You will follow the FLT file format, as defined in Version 3 Release 0 (See Cigarette FLT File Reporting Map section below). We require that your schedules provide the detailed information needed to track monthly cigarette transactions.
Both quantity and dollar amounts must be rounded to the nearest whole number. Do not use decimals.
The following sections provide the information you need to create cigarette transaction files. The sections will cover all the necessary specifications in detail for the creation of these files.
- Cigarette FLT File Format Flow
The Cigarette FLT File Format Flow section describes the record types contained within a file. Each record type is used for a specific purpose and if a record type is required, it must be placed in the file in the order the record types are listed.
- Cigarette FLT File Structure Overview
The Cigarette FLT File Structure Overview section lists all the fields in each record type without the formatting requirements for the fields. It also contains a description of the use of the record type as well as tips for completing record types. This section is useful for laying out the FLT file as it applies to individual reporting needs.
- Attribute Conventions and Separator Requirements
The Attribute Conventions and Separator Requirements section provides information for understanding the formatting requirement descriptions for each field in a record type.
- Cigarette FLT File Reporting Map
The Cigarette FLT File Reporting Map section provides detailed information on the requirements for each record type. This information includes formatting requirements for each field.
Version of the Cigarette Tax FLT File Specifications
The CDTFA's Cigarette Tax FLT File Specifications version control number for this publication is 3.0. The version control number will change when we publish updates to the FLT file format. This number is used by us to manage changes between versions in FLT files. Report the version control number in the File Type (FLT) Segment found in the Cigarette FLT File Reporting Map.
Record Types
Record type is the term used to describe a line in the FLT file. For cigarette tax online filing, there are two record types, FLT and FS. The FLT record type is used to report the header information. The FS record type is used to report transaction detail. The record types are composed of fields containing the data needed to convey the required information. A complete FLT file will contain one FLT record type and the FS record type repeated as often as necessary to convey the information required for the tax form to be filed with us in the proper format.
The FLT file format is designed to accommodate multiple tax forms. Therefore, fields are included in the record type's map that may not be applicable to every individual tax form. In these instances, no data is required to populate that field, but the empty field must be included in the file to maintain its integrity. A “Filler Tab” is used for this purpose.
Examples
Examples of acceptable tax forms are provided on the Cigarette and Tobacco Products Online Filing webpage. Each example contains an Excel template with sample records used to create a transaction file. The examples illustrate how the transaction records from the Excel spreadsheet convert to a FLT file format.
Cigarette FLT File Format Flow
All cigarette tax forms follow the Cigarette FLT File Format Flow. The number of records in the FS record type section will vary depending on the quantity of transactions being reported. Refer to the Cigarette FLT File Structure Overview section of the tax form (Cigarette Manufacturer or Cigarette Distributor/Importer) being reported to determine the specific reporting requirements.
Table 1 – Cigarette FLT File Format Flow
Record Type | Description | Comments |
---|---|---|
FLT | Filing Format Identifier | Used for all tax forms |
FS | Schedules | Used for all tax forms |
Cigarette FLT File Structure Overview
The Filing Format Identifier Record Type (FLT) is used for all tax forms. It lets us know what type of file is being submitted. It also provides information about the account and period being reported.
Table 2 – Filing Format Identifier FLT File Structure Overview
Field No | Filing Format Identifier |
---|---|
01 | Electronic Return Record Type (FLT) |
02 | Version |
03 | Test or “Actual” Production Filing Indicator |
04 | Account Number |
05 | Report Start Date |
06 | Report End Date |
The Schedule Record Type (FS) is used for all tax forms. It is used to report individual transactions. Each transaction is a separate line and contains all 45 fields. The Schedule Record Type encompasses all of the transaction schedules we use; therefore, all fields do not apply to every schedule. If a field does not apply to the schedule used to report a transaction, no entry is required for that field, and a “Filler Tab” should be inserted in place of any data to maintain the integrity of the record type.
Table 3 – Schedule FLT File Structure Overview
Field No | Schedule |
---|---|
01 | Record Type (FS) |
02 | Schedule Code |
03 | Tax Jurisdiction Code |
04 | Document Date |
05 | Document Number |
06 | Universal Product Code (UPC) |
07 | Product Description Code |
08 | Product Name |
09 | Quantity |
10 | Unit of Measure (UOM) |
11 | Tax Value |
12 | Weight/Volume Type |
13 | Weight Volume |
14 | Total |
15 | Extended Amount |
16 | Price |
17 | MSA Status |
18 | Destination Street |
19 | Destination City |
20 | Destination ST |
21 | Destination ZIP |
22 | Destination Country |
23 | Origin Street |
24 | Origin City |
25 | Origin ST |
26 | Origin ZIP |
27 | Origin Country |
28 | Seller Tax ID Type |
29 | Seller Tax ID |
30 | Buyer Tax ID Type |
31 | Buyer Tax ID |
32 | Future Use #1 |
33 | Future Use #2 |
34 | Delivery Service ID Type |
35 | Delivery Service ID |
36 | Delivery Service Street |
37 | Delivery Service City |
38 | Delivery Service ST |
39 | Delivery Service ZIP |
40 | Total Cigarettes Sales Price |
41 | Delivery Service Phone Number |
42 | Delivery Service Name |
43 | Seller's Name |
44 | Buyer's Name |
45 | Manufacturer Name |
Attribute Conventions and Separator Requirements
Table 4 – Flat File List of Attribute Conventions
Attribute | Definition | |
---|---|---|
Data Element Type | Nn – Numeric | Numeric type data element is symbolized by the two-position representation (Nn). “N” indicates a numeric, and “n” indicates the decimal places to the right of a fixed, implied decimal point. N0 (N Zero) is a numeric with no decimal places. |
R – Decimal (Real) | The decimal point is optional for integer values, but is required for fractional values. For negative values, the leading minus (−) sign is used. Absence of this sign indicates a positive value. The plus (+) sign should not be transmitted. | |
ID – Identifier | An identifier data element must always contain a value from a predefined list of values that is maintained by ASC X12, or by other bodies that are recognized by ASC X12, or as developed specifically for the FLT file format by the CDTFA. | |
AN – String | A string (alphanumeric) is a sequence of any characters from the basic or extended character sets. It must contain at least one non-space character. The significant characters must be left justified. Leading spaces, if any, are assumed to be significant. Trailing spaces should be suppressed. | |
DT – Date | Format for the date type is YYYYMMDD. YYYY is the four digits of the year (2013), MM is the numeric value of the month (01-12), and DD for the day (01-31). | |
TM – Time | Format for the time type is HHMMSS, expressed in 24-hour clock format. HH is the numeric value for hour (00-23), MM for minute (00-59), and SS for second (00-59). | |
Requirement Designator | Defines how the data element is used in a segment. | |
M – Mandatory | This element must appear in the segment. | |
O – Optional | The appearance of this data element is at the option of the sending party or is based on a mutual agreement of the interchange parties. | |
X – Relational | Relational conditions may exist between two or more data elements. If one is present the other(s) is (are) required. The relational condition is displayed under the Syntax Notes. | |
S – Situational | Situational conditions may exist with one or more data elements. The data element may be required to be populated only in certain situations. When a data element is not required to be populated, a “Filler Tab” must be entered in its place. The situational condition is displayed under the Syntax Notes. | |
N – Not Required | Not Required conditions may exist with one or more data elements. The data element may not be required to be populated for certain tax forms. When a data element is not required to be populated, a “Filler Tab” must be entered in its place. The Not Required condition is displayed under the Syntax Notes. | |
Data Element Length | x / x – Minimum and Maximum lengths | The number of character positions assigned to a data element. Example: Data element length of 2/10. You must have at least 2 characters but no more than 10 characters for this element (minimum of 2/ maximum of 10). |
Table 5 – Flat File Separator Requirements
Type | ASCII Value | EBCDIC Value | Character | Character Name |
---|---|---|---|---|
Record Separator | 1310 | 1321 | <cr> | Carriage Return (Paragraph) |
Element Separator | 9 | 5 | <tab> | Tab |
Padding Character | 32 | 64 | <sp> | Space |
Cigarette FLT File Reporting Map
Key:
Notes Note: important to read all notes
Syntax Notes Translation Syntax Requirements – The CDTFA file validation will enforce these.
Table 6 – Filing Identifier Record Type
- FLT<tab>3.0.<tab>P<tab>090123456<tab>20210801<tab>20210831<cr>
SYNTAX NOTES:
01 FLT04: Only the numeric portion of an account number should be entered. It should be entered including any leading zeros and without any special characters (such as dashes.) For example: “012-345678” should be entered as “012345678”.
Table 7 – FLT File Schedule Record Type for Cigarette Distributors
- FS<tab>2C<tab>10B<tab>20210821<tab>85418<tab>227458502142<tab><tab>FIREFLY MENTHOL BLUE<tab>150<tab>CAR<tab><tab><tab><tab>30000<tab><tab><tab>NPM<tab>8452 D ST<tab>NEW YORK<tab>NY<tab>544810007<tab>US<tab><tab><tab><tab><tab><tab><tab><tab>24<tab>652356851<tab><tab><tab><tab><tab><tab><tab><tab><tab>125000<tab><tab><tab><tab>ZZZ DISTRIBUTING<tab>XYZ MANUFACTURING<cr>
SYNTAX NOTES:
FS03: Refer to CDTFA-810-CTE for tax jurisdiction code (TJC) reporting requirements.
FS08: Refer to CDTFA-810-CTE for product name reporting requirements.
FS10: Refer to CDTFA-810-CTE for unit of measure (UOM) reporting requirements.
FS18-FS22: Report FS18 - 22 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS23-FS27: Report FS23 - 27 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS28-FS29: Report FS28 - FS29 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS30-FS31: Report FS30 - FS31 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS40: Report FS40 when FS03 is 10B. Otherwise, use a “Filler Tab.”
FS43: Report FS43 when reporting FS28 and FS29. Otherwise, use a “Filler Tab.”
FS44: Report FS44 when reporting FS30 and FS31. Otherwise, use a “Filler Tab.”
FS45: Refer to CDTFA-810-CTE for manufacturer name reporting requirements.
If no data is provided, a “Filler Tab” is required.
Table 8 – FLT File Schedule Record Type for Cigarette Manufacturers
- FS<tab>2C<tab>6A<tab>20210815<tab>54812<tab>182452358421<tab><tab>BATISKA RED 100<tab>100<tab>CAR<tab><tab><tab><tab>20000<tab><tab><tab>PM<tab>8542 J ST<tab>SACRAMENTO<tab>CA<tab>958160001<tab>US<tab><tab><tab><tab><tab><tab><tab><tab>24<tab>458421523<tab><tab><tab><tab><tab><tab><tab><tab><tab>16800<tab><tab><tab><tab>123 DISTRIBUTING<tab>XYZ MANUFACTURING<cr>
SYNTAX NOTES:
FS03: Refer to CDTFA-810-CTE for tax jurisdiction code (TJC) reporting requirements.
FS08: Refer to CDTFA-810-CTE for product name reporting requirements.
FS10: Refer to CDTFA-810-CTE for unit of measure (UOM) reporting requirements.
FS18-FS22: Report FS18 - 22 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS23-FS27: Report FS23 - 27 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS28-FS29: Report FS28 - FS29 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS30-FS31: Report FS30 - FS31 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS40: Report FS40 when FS03 is 6A. Otherwise, use a “Filler Tab.”
FS43: Report FS43 when reporting FS28 and FS29. Otherwise, use a “Filler Tab.”
FS44: Report FS44 when reporting FS30 and FS31. Otherwise, use a “Filler Tab.”
FS45: Refer to CDTFA-810-CTE for manufacturer name reporting requirements.
If no data is provided, a “Filler Tab” is required.
Table 9 – FLT File Schedule Record Type for Cigarette Wholesalers
- FS<tab>1C<tab>1A<tab>20190923<tab>DOC123456<tab>123456789012<tab><tab>Brand And Variant<tab>32<tab>
PAK<tab>21<tab>OZ<tab>123<tab>12345<tab><tab><tab>PM<tab>450 N Street<tab>Sacramento<tab>CA<tab>95814
<tab>US<tab>450 N Street<tab>Sacramento<tab>CA<tab>95814<tab>US<tab>24<tab>123456789<tab>24<tab>
999888777<tab>24<tab>111222333<tab>24<tab>012345678<tab>450 N Street<tab>Sacramento<tab>CA<tab>95814<tab>
US<tab>8004007115<tab>Delivery Name<tab>Seller Name<tab>Buyer Name<tab>MfrNm<cr>
SYNTAX NOTES:
FS03: Refer to CDTFA-810-CTE for tax jurisdiction code (TJC) reporting requirements.
FS08: Refer to CDTFA-810-CTE for product name reporting requirements.
FS10: Refer to CDTFA-810-CTE for unit of measure (UOM) reporting requirements.
FS18-FS22: Report FS18 - 22 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS23-FS27: Report FS23 - 27 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS28-FS29: Report FS28 - FS29 when reporting a receipt schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.v
FS30-FS31: Report FS30 - FS31 when reporting a disbursement schedule code. Refer to CDTFA-810-CTE for schedule code reporting requirements. Otherwise, use a “Filler Tab.”
FS43: Report FS43 when reporting FS28 and FS29. Otherwise, use a “Filler Tab.”
FS44: Report FS44 when reporting FS30 and FS31. Otherwise, use a “Filler Tab.”
FS45: Refer to CDTFA-810-CTE for manufacturer name reporting requirements.
If no data is provided, a “Filler Tab” is required.
Tobacco Products FLT File Specifications
General
The CDTFA Tobacco Products FLT File Specifications are to be used when creating transaction files for the CDTFA-501-TIM, Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California. A FLT file is a file in which data is formatted in plain-text, usually with some kind of delimiter (tab, comma, etc.). You will follow the FLT flat file format, as defined in Version 1 Release 1 (CDTFA map). The CDTFA requires that all your schedules provide the detailed information needed to track monthly tobacco products transactions.
The following sections provide the information you need to create tobacco products transaction files. The sections will cover all the necessary specifications in detail for the creation of these files.
- Tobacco Products FLT File Format Flow
The Tobacco Products FLT File Format Flow section describes the record types contained within a file. - Tobacco Products FLT File Structure Overview
The Tobacco Products FLT File Structure Overview section lists all of the fields in each record type without the formatting requirements for the fields. It also contains a description of the use of the record type as well as tips for completing record types. This section is useful for laying out the FLT file as it applies to individual reporting needs. - Attribute Conventions and Separator Requirements
The Attribute Conventions and Separator Requirements section provides helpful information for understanding the formatting requirement descriptions for each field in a record type. - Tobacco Products FLT File Reporting Map
The Tobacco Products FLT File Reporting Map section provides detailed information on the requirements for each record type. This information includes formatting requirements for each field.
Version of Tobacco Products FLT File Specifications
The CDTFA's Tobacco Products FLT File Specifications version control number for this publication is 1.0. The version control number will change when the CDTFA publishes updates to the FLT File format. This number is used by the CDTFA to manage changes between versions in FLT files.
Record Types
“Record type” is the term used to describe a line in the FLT file. For tobacco products tax online filing, there are two record types, EN and ES. The EN record type is used to report no activity returns. The ES record type is used to report transaction detail. The record types are composed of fields containing the data needed to convey the required information. A complete FLT file will contain either one EN record type for no activity returns or the ES record type repeated as often as necessary to convey the information required for the tax form to be filed with the CDTFA in the proper format.
Fields are included in the record type's map that may not be applicable to every reporting situation. In these instances, no data is required to populate that field, but the empty field must be included in the file to maintain its integrity. A “Filler Pipe” character (|) is used for this purpose.
Tobacco Products FLT File Format Flow
All tax forms follow the FLT File format flow. The number of records with the ES record type section will vary depending on the quantity of transactions to be reported. Refer to the Tobacco Products FLT File Structure Overview and Tobacco Products FLT File Format Flow sections to determine specific reporting requirements.
Table 1 – Tobacco Products FLT File Format Flow
Record Type | Description | Comments |
---|---|---|
ES | Transactions | Used to report transactions |
EN | No Activity | Used when reporting no activity |
Tobacco Products FLT File Structure Overview
The Record Type ES is used to report individual transactions. Each transaction is a separate line and contains 13 fields. If a field does not apply to a transaction, no entry is required for that field, and a “Filler Pipe” should be inserted in place of any data to maintain the integrity of the record type.
Table 2 – Schedule ES File Structure Overview
Field No | Schedule |
---|---|
01 | Record Type (ES) |
02 | Account Number |
03 | Report Period |
04 | Schedule Code |
05 | Document Date |
06 | Distributor Name |
07 | Distributor License Number |
08 | Document Number |
09 | Product Description Code |
10 | Product Name |
11 | Roll Your Own Weight |
12 | Wholesale Cost |
13 | File Sequence Number |
Attribute Conventions and Separator Requirements
Table 3 – Flat File List of Attribute Conventions
Attribute | Definition | |
---|---|---|
Data Element Type | Nn – Numeric | Numeric type data element is symbolized by the two-position representation (Nn). “N” indicates a numeric, and “n” indicates the decimal places to the right of a fixed, implied decimal point. N0 (N Zero) is a numeric with no decimal places. |
R – Decimal (Real) | The decimal point is optional for integer values, but is required for fractional values. For negative values, the leading minus (−) sign is used. Absence of this sign indicates a positive value. The plus (+) sign should not be transmitted. | |
ID – Identifier | An identifier data element must always contain a value from a predefined list of values that is maintained by ASC X12 or by other bodies that are recognized by ASC X12 or as developed specifically for the FLT file format by the CDTFA. | |
AN – String | A string (alphanumeric) is a sequence of any characters from the basic or extended character sets. It must contain at least one non-space character. The significant characters must be left justified. Leading spaces, if any, are assumed to be significant. Trailing spaces should be suppressed. | |
DT – Date | Format for the date type is YYYYMMDD. YYYY is the four digits of the year (2013), MM is the numeric value of the month (01-12), and DD for the day (01-31). | |
TM – Time | Format for the time type is HHMMSS, expressed in 24-hour clock format. HH is the numeric value for hour (00-23), MM for minute (00-59), and SS for second (00-59). | |
Requirement Designator | Defines how the data element is used in a segment. | |
M – Mandatory | This element must appear in the segment. | |
O – Optional | The appearance of this data element is at the option of the sending party or is based on a mutual agreement of the interchange parties. | |
X – Relational | Relational conditions may exist between two or more data elements. If one is present the other(s) is (are) required. The relational condition is displayed under the Syntax Notes. | |
S – Situational | Situational conditions may exist with one or more data elements. The data element may be required to be populated only in certain situations. When a data element is not required to be populated, a “Filler Pipe” must be entered in its place. The situational condition is displayed under the Syntax Notes. | |
N – Not Required | Not Required conditions may exist with one or more data elements. The data element may not be required to be populated for certain tax forms. When a data element is not required to be populated, a “Filler Pipe” must be entered in its place. The Not Required condition is displayed under the Syntax Notes. | |
Data Element Length | x / x – Minimum and Maximum lengths | The number of character positions assigned to a data element. Example: Data element length of 2/10. You must have at least 2 characters but no more than 10 characters for this element (minimum of 2/ maximum of 10). |
Table 4 – Flat File Separator Requirements
Type | ASCII Value | EBCDIC Value | Character | Character Name |
---|---|---|---|---|
Record Separator | 1310 | 1321 | <cr> | Carriage Return (Paragraph) |
Element Separator | 124 | 106 | <|> | Pipe (Vertical Bar) |
Padding Character | 32 | 64 | <sp> | Space |
Tobacco Products FLT File Reporting Map
Key:
Table 5 – FLT File Schedule Record Type for Tobacco Products Manufacturer/Importer
- ES|076100000|1019|MIT|20191023|Tobacco Now|090000000|453219|Brand And Variant||144.00|1 <cr>
SYNTAX NOTES:
ES01: Report “ES” when reporting transactions
ES07: Report distributor's 9 digit California license number or 3 digit exemption code
ES09: Report the single digit product code
ES11: Report roll-your-own weight in ounces if ES09 = 5. Otherwise, use filler pipe (|)
If no data is provided, a “Filler Pipe” is required.
Table 6 – FLT File Schedule Record Type for No Activity
- EN|076100000|1019|MIT|||||||||1 <cr>
SYNTAX NOTES:
EN01: Report “EN” when reporting no activity.
EN05-EN12: Do not report. Use a filler pipe (|) for each element.
If no data is provided, a “Filler Pipe” character is required.
Extensible Markup Language (XML) is a simple text-based format for representing structured information. We use an XML schema set based on the State Cigarette version 2.0 schema set by the TIGERS National Standards.
Open All Close AllXML File Standards
CDTFA XML file standards can be found in the cigarette XML schema and cigarette XPath document.
Cigarette XML Schema
Cigarette XPath Document
The XPath document has additional information about how the individual data elements are used within the XML schema. Your file must contain all of the required tags within the XPath document to be valid. The XPath uses an absolute location path which consists of one or more steps and begins with forward slash (/) with each step separated by a forward slash (/) and each attribute separated by a commercial at (@). Use the XPath document to navigate through elements and attributes in an XML document.
Column Header | Purpose |
---|---|
XPath | This field provides the absolute location path for each element and attribute |
Efile Type | This field provides the data type |
Length | This field provides the maximum field length for each element and attribute |
Req | This field provides the element's and attribute's status (Req = Required, Opt = Optional) |
Choice | This field specifies a number of alternatives of which only one can be present in the XML file |
Occurs | This field provides the minimum and maximum number of occurrences for the node or field |
Notes/Comments | This field provides the rules and validations performed for each element or attribute |
Download the applicable XPath document listed below.
General
If you experience any electronic transmission problems, you should contact our Online Services Coordinator at 1-916-323-6353, Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays. For information on making your payments online, go to our Online Services webpage or select the Make a payment button on the login webpage.
Open All Close AllComposition of the Online Cigarette and Tobacco Products Tax Forms
Cigarette and tobacco products tax forms transmitted online to the CDTFA will have reporting requirements similar to those for paper forms. This means that the same information included on paper tax forms is also included in the transmitted online data.
If you are registered for more than one CDTFA cigarette and tobacco products tax account number, you must transmit separate tax forms for each account.
You are required to follow the filing specifications detailed in this guide and on the Cigarette and Tobacco Products Online Filing webpage. You will be required to submit correct and complete cigarette and tobacco products tax forms.
Schedule/Transaction Files
You must submit schedule/transaction files online containing the supporting transactions and following the filing specifications detailed in this guide and on the Cigarette and Tobacco Products Online Filing webpage for online filing.
You may also use our Excel FLT file templates for each tax form accepted online. The templates convert transaction records entered on a spreadsheet to a FLT file. Although these templates may be used to create valid schedule/transaction FLT files, the templates are intended as examples for reference only.
The FLT file templates are available on the Cigarette and Tobacco Products Online Filing webpage. Also available are example templates which contain sample transaction data that correspond with one of the example tax forms. More information on templates and schedule/transaction FLT files is available in the FLT File section.
Submitting a Tax Form Online
Submitting a cigarette and/or tobacco products tax form online is simple.
- Log in to the our secure website at https://onlineservices.cdtfa.ca.gov/_/ and follow the prompts.
- Always review the filing for accuracy.
- Always check the status of your online filing submission. If the status remains “Processing” or “Pending CDTFA Processing” after three (3) business days, contact us.
- If the status of the online filing submission indicates “Filed” or “Processed,” your filing is complete.
Validation of Filings by CDTFA
After you have filed a cigarette and/or tobacco products tax form online with us, we will validate the schedule/transaction file. Schedule/Transaction files will be validated in the order they are received. This may result in a delay in the status of your filing being posted to your account during peak filing periods. The validation confirms that the schedule/transaction file's syntax is correct and we will be able to process it.
You should keep all information received from us during the filing as proof of filing. It is important to note that rejected files may not be received by us due to processing errors that render the filing information unreadable.
Syntax Testing
You may test the syntax of FLT and XML file formats before filing. After logging in, select “Return Bulk File” and then “Validate Bulk File.” After a successful syntax check, the filing is not complete until it is uploaded through the process addressed in Submitting a Tax Form Online.
Correcting Schedule/Transaction File Errors
To view the online filing results:
- Log in to our secure website at https://onlineservices.cdtfa.ca.gov/_/.
- Select the account for which you want to review an online filing or select “File and/or View a Return.”
- A status of “Filed” or “Processed” indicates the upload file successfully processed.
An upload failure during submission will result with a message similar to the examples below.
- Flat File (FLT) Failure Example:
The record value length is too long. Line: 3, Value: PACK
Using this message as an example, we will illustrate how to fix the error.
The message tells us that record 3 in the transaction file reports the unit of measure (UOM) field to be “PACK.”
The CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules, in the Unit of Measure (UOM) Codes section, shows that the correct UOM code for a pack is the three (3) character code “PAK.” We now know that we can correct this error by changing “PACK” to “PAK.”
If you are using the Excel template from the Cigarette and Tobacco Products Online Filing webpage to create the schedule/transaction FLT file, the correction should be made in the template and a new schedule/transaction FLT file created.
Contact us if you need assistance resolving errors in a schedule/transaction FLT file.
- XML File Failure Example:
Sequence Error Category Error Code Line Position Error Message 1 Schema Validation ERR-001 204 19 The 'http://www.cdtfa.ca.gov/efile:UPCUOM' element is invalid – The value 'PACK' is invalid according to its datatype. 'http://www.cdtfa.ca.gov/efile:CigUPCUOMType' – The Enumeration constraint failed. Using this message as an example, we will illustrate how to fix the error.
The message tells us that line 204 in the transaction file reports the unit of measure (UOM) element to be “PACK.”
The XML XPath data model and schema indicate the element UPCUOM is restricted to the values in the enumerated list. Also, the CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules, in the special notes section, shows that the correct UOM code for a pack is the three (3) character code “PAK.” We now know that we can correct this error by changing “PACK” to “PAK.”
Contact us if you need assistance resolving errors in a schedule/transaction XML file.
Timely Online Filing of a Tax Form
Once a tax form has been submitted, we will validate the schedule/transaction file. Tax forms are considered timely if all of the following occur:
- The file is submitted successfully without a failure message;
- The filing period for the account has a status of “Filed” or “Processed”; and
- Any amount due corresponding to the tax form submitted is paid on or before the due date. You are encouraged to pay using one of our online payment methods.
Additional Tax Form Validation
After the tax form is filed and received successfully, CDTFA staff will review the filing. If issues are found with the computations, reported transactions, etc., CDTFA staff will contact you to correct the reporting issue. You will need to provide corrected information to the CDTFA staff. Depending on the severity and/or frequency of data errors, the CDTFA may require you to file paper returns until the problems are corrected.
General
Optional file testing is available! In order to ensure the quality of the electronic information received online, we will subject the information to a set of tests. We recommend you complete file testing for each type of cigarette and tobacco products tax form that will be filed online.
Purpose of File Testing
The information required for cigarette and tobacco products tax reporting is more detailed than many of our tax forms. For this reason, we provide a file testing process. File testing is provided to ensure that you are able to submit valid files online to us in a safe environment where mistakes can be made and resolved without affecting your “actual” filings.
Participant in File Testing
If you would like to participate in the file testing process, please contact the Business Taxes and Fees Division at 1-800-400-7115; from the main menu, select the option “Special Taxes and Fees.”
Note: In order to begin testing, you must first complete and submit form CDTFA-82, Authorization of Electronic Transmission of Data. The CDTFA-82 authorizes us to communicate online filing matters with you via email. The form is available on our website.
The examples below are intended to illustrate how a tax form would be reported online to us and contain sample transaction records that you can use to see how the records are converted from an Excel template file to a FLT file (with a “.txt” file extension) format.
Important Note: The example file templates listed under reporting periods May 2020 and after include the cigarette tax reporting changes. Please download and use the appropriate example file template.
TYPE OF FILER | TAX FORM AND TITLE | Reporting Periods April 2020 and Prior | Reporting Periods May 2020 and After |
---|---|---|---|
EXAMPLE TEMPLATE | EXAMPLE TEMPLATE | ||
Cigarette Distributor/Importer | CDTFA-501-CD, Cigarette Distributor/Importer Tax Report | CDTFA-501-CD Example | CDTFA-501-CD-F Example |
Cigarette Manufacturer | CDTFA-501-CM, Cigarette Manufacturer's Tax Return of Taxable Distributions in California | CDTFA-501-CM Example | CDTFA-501-CM-F Example |
Cigarette Wholesaler | CDTFA-501-CW, Cigarette Wholesaler's Report | N/A | CDTFA-501-CW Example |