taxes

Tobacco Reporting

Distributors and wholesalers are required (PDF) to report their sales or transfers of cigarettes, cigars and tobacco to Texas retailers. The monthly reports must be filed electronically. Each taxpayer responsible for filing the report must have access to the secure Webfile site.

Report Due Date

The 25th of the month for the preceding month's activity.

Report Format for the Tobacco Reporting System

• The reports must be filed electronically. (The first report will be due by February 25, 2008.)
• Each wholesaler and distributor is required to submit 12 data elements for each sale to retailers.
• The record format is a CSV (comma separated values) file.
• A Webfile number will be given to each wholesaler/distributor to sign on to the secured website.
• Do not send column headings with your data. (The reporting system is set up to receive data only, not column headings.)
• The first 10 fields are text. If the field contains a comma, use double quotes at the beginning and end of the field.
• The last two fields are numeric.

See Data Element Definitions

Data Element Definitions

DATA ELEMENT	FIELD LENGTH	DEFINITION	FIELD TYPE
Wholesaler/Distributor License or Permit Number	8	The unique license the Comptroller's office granted to the wholesaler or distributor location.	Character
Retailer's Taxpayer Identification Number	11	The unique 11-digit number the Comptroller's office assigned to a taxpayer.	Numeric
Retailer Name	50	The trade name of the retailer to whom the item is sold.	Character
Retailer Street Address	50	The retailer's physical location.	Character
Retailer City	30	The city in which the retailer is located.	Character
Retailer State	2	The 2-digit abbreviation for the state in which the retailer is located.	Character
Retailer 5-Digit ZIP Code	5	The 5-digit ZIP code of the retailer's physical address.	Numeric
Retailer License or Permit Number	8	The unique permit number the Comptroller's office granted to the retailer.	Numeric
Item Type	1	The description of product sold to retailer, such as cigarettes, cigars or tobacco. 1=Cigarettes 2=Cigars 3=Tobacco	Numeric
Unit of Measure	2	The unit in which the Item Type is sold. CP for Packs (cigarette packs) CS for Sticks (cigarette sticks) CC for Cartons (cigarette cartons) SB for Sticks Class B (cigars) SC for Sticks Class C (cigars) SD for Sticks Class D (cigars) SF for Sticks Class F (cigars) WO for ounces Class W (tobacco ounces) WN for Number Class W (tobacco number can or packages)	Character
Quantity	7	The number of Unit of Measures of the Item Type.	Numeric
Invoice Amount	13	The dollar amount rounded to nearest dollar listed on the invoice for each Unit of Measure.	Numeric

Additional Resources

• Non-Settling Manufacturers (NSM)/Subsequent Participating Manufacturers (SPM) Reporting
• Alcohol Reporting
• Prevent All Cigarette Trafficking (PACT) Act Reporting