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.
The 25th of the month for the preceding month's activity.
|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
|Unit of Measure||2||The unit in which the Item Type is sold.
|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|