Iowa Cigarette and Tobacco Tax Uniformity Guide

Iowa Cigarette and Tobacco Tax

Uniformity Guide FTA Tobacco Tax Section Central Region

2 70-121 (11/24/2025) Table of Contents Introduction ............................................................................................................................................................................................................................................. 4 Purpose ................................................................................................................................................................................................................................................ 4 Definitions ................................................................................................................................................................................................................................................ 4 Filing Methods for Uniform Cigarette and Tobacco Returns ................................................................................................................................................................. 11 Test Files ................................................................................................................................................................................................................................................. 12 Business Rules ........................................................................................................................................................................................................................................ 12 Filing Electronically on GovConnectIowa ............................................................................................................................................................................................... 12 Creating a logon and Access Roles ..................................................................................................................................................................................................... 12 Reports ............................................................................................................................................................................................................................................... 12 Uniformity Forms ............................................................................................................................................................................................................................... 12 Electronic Filing Receipt Confirmation ............................................................................................................................................................................................... 12 Tax Calculation for Tobacco Products (Uniform Tobacco Return) ..................................................................................................................................................... 13 Gross Value calculation for Uniform Cigarette Return .......................................................................................................................................................................... 13 Total Sticks calculation for Uniform Cigarette Return ........................................................................................................................................................................... 14 Appendix A: Cigarette XML Guide .......................................................................................................................................................................................................... 15 Version History ................................................................................................................................................................................................................................... 16 State Contact ...................................................................................................................................................................................................................................... 17 Table 1 ‐ UPCUOM Codes .................................................................................................................................................................................................................. 17 Table 2 ‐ Tax Jurisdiction Codes ......................................................................................................................................................................................................... 17 Table 3 ‐ Schedule Codes ................................................................................................................................................................................................................... 18 Table 4 ‐ Transaction Document Types .............................................................................................................................................................................................. 18 Table 5 ‐ Type of Customer ................................................................................................................................................................................................................ 19 Table 6 ‐ Cigarette MSA Status Types ................................................................................................................................................................................................ 19 Table 7 ‐ Federal Description Codes .................................................................................................................................................................................................. 19 Table 8 ‐ Type of Adjustments ........................................................................................................................................................................................................... 20 Table 9 ‐ Type of Address Codes ........................................................................................................................................................................................................ 20

3 70-121 (11/24/2025) Table 10 ‐ Additional Definitions ....................................................................................................................................................................................................... 20 Table 10.1a. ‐ Iowa XPath for Transmission Header .......................................................................................................................................................................... 21 Table 10.1b. ‐ Iowa XPath for Return Header State ........................................................................................................................................................................... 21 Table 10.1c. ‐ Iowa XPath for Binary Attachment .............................................................................................................................................................................. 24 Table 10.1d. ‐ Iowa XPath for Financial Transaction-Iowa does not accept payments with the return. .......................................................................................... 24 Table 10.2a. ‐ Sch Transaction-Uniform Transaction Schedule ......................................................................................................................................................... 27 Table 10.2b. ‐ Sch Unaffixed Stamp Report-Uniformity Stamp Report ............................................................................................................................................. 31 Table 10.2c. ‐ Sch Pack-Uniformity Physical Inventory of Cigarettes ................................................................................................................................................ 34 Appendix B: Tobacco XML Guide ........................................................................................................................................................................................................... 38 Version History ................................................................................................................................................................................................................................... 39 State Contact ...................................................................................................................................................................................................................................... 39 Table 1 ‐ Unit Description Codes........................................................................................................................................................................................................ 39 Table 2 ‐ Tax Jurisdiction Codes ......................................................................................................................................................................................................... 40 Table 3 ‐ Schedule Codes ................................................................................................................................................................................................................... 41 Table 4 ‐ Transaction Document Types .............................................................................................................................................................................................. 41 Table 5 ‐ Type of Customer ................................................................................................................................................................................................................ 42 Table 6 ‐ Tobacco MSA Status Types ................................................................................................................................................................................................. 42 Table 7 ‐ Federal Description Codes .................................................................................................................................................................................................. 43 Table 8 ‐ State Description Codes ...................................................................................................................................................................................................... 43 Table 9 ‐ Type of Address Codes ........................................................................................................................................................................................................ 43 Table 10.1a. ‐ Iowa XPath for Transmission Header .......................................................................................................................................................................... 44 Table 10.1b. ‐ Iowa XPath for Return Header State ........................................................................................................................................................................... 44 Table 10.1c. ‐ Iowa XPath for Binary Attachment .............................................................................................................................................................................. 46 Table 10.1d. ‐ Iowa XPath for Financial Transaction .......................................................................................................................................................................... 46 Table 10.2a. ‐ Sch Transaction-Uniform Transaction Schedule ......................................................................................................................................................... 49

4 70-121 (11/24/2025) Introduction Cigarette and tobacco taxes are a vital part of every state's revenue base, providing funding for a wide variety of programs. Each state has its own unique set of tax laws, tax rates, reporting forms, definitions, exemptions, and compliance methods. These differences can cr eate problems in tax administration, regulation of cigarette and tobacco movement, enforcement efforts, and prevent clear exchange of information among state revenue agencies. Uniformity offers the best method for reducing inefficiencies in state cigarette and tobacco tax administration. Uniform forms make it easier for industry / taxpayers to comply with filing requirements in more than one state or taxing jurisdiction. Purpose Uniform reports and schedules serve two purposes. First, uniform reports and schedules provide a uniform mechanism for industry and government to record cigarette and tobacco tax transactions. Second, the forms facilitate information exchange between states by ensuring each state collects similar data. A manufacturer using the standardized forms can account for all cigarette and tobacco transactions by reporting the same type of data in a similar format for each state's cigarette and tobacco tax reports. Standardized reporting provides the industry a better understanding of what is required, and results in more effective compliance with each state's requirements. Definitions These definitions are terms generally used by tobacco tax administrators and industry, and are meant to inform users, promote understanding, and to facilitate discussion between the participants. The definitions are not intended to be legal or to include all -encompassing meanings of the defined terms. At the end of a definition if you see the term "Refer also to..." there is another word or term that may be directly related or has basically the same definition. At the end of a definition if you see the term "See also…" there is another word or term that may be confused with the current definition, but the definitions and meaning do differ. Acquisition Date - The date a taxable product was received at a physical facility after a change in physical possession of taxable product. Additive - Any substance the intended use of which results or may reasonably be expected to result, directly or indirectly, in its becoming a component or otherwise affecting the characteristic of any tobacco product (including any substances intended for use as a flavoring or coloring or in producing, manufacturing, packing, processing, preparing, treating, packaging, transporting, or holding), except that such term does not include tobacco or a pesticide chemical residue in or on raw tobacco or a pesticide chemical. Adjustments and/or Tax Credits - Adjustments that can only be shown and deducted as a monetary adjustment because of their nature, other than physical inventory adjustments (i.e., bad debt allowances). (See also "Book Adjustment/Physical Variance".) Agent - A person normally licensed or registered and designated through legislation as the agent to collect and remit tax on behalf of a taxing jurisdiction. Agents may be referred to as a licensed wholesaler, licensed manufacturer, licensed distributor, suppli er, dealer, exporter, importer, and/or sub-Jobber. Agents typically file tax or information returns.

5 70-121 (11/24/2025) ATF - The Bureau of Alcohol, Tobacco, Firearms and Explosives which is a United States Department of Justice agency. The ATF among other things conducts criminal investigations involving illegal cigarette trafficking which can violate the CCTA, PACT Act, and other money laundering violations involving untaxed cigarettes and tobacco products. Basic Cost - The invoice cost of a taxable product to a wholesaler or a retailer exclusive of any discounts, rebates, or off-invoice allowances. (May also be referred to as "invoice cost".) Beginning Inventory - Physical Inventory of taxable product at the beginning of a reporting period. (Also referred to as "Opening Untaxed Inventory".) Bill of Lading (BOL) - A document issued by a common carrier representing the delivery and physical transfer of a taxable product from a consignor to a consignee. A bill of lading defines the contract for transportation between the shipper and carrier and also serves as a document of title and a receipt for the goods. (See also "Freight Bill".) Book Adjustment/Physical Variance - An adjustment to books, records, or computerized inventories itemizing changes in physical inventory volume, of a taxable product, with no physical movement of the product. (See also "Adjustments and/or Tax Credits".) Brand Family - A type of cigarette or tobacco product distinguished by unique attributes. These unique attributes can be the tobacco used, tar and nicotine content, flavoring used, size, filtration, packaging, logo, registered trademark, brand name, identifiable pattern of colors, or any combination of such attributes. Examples of brands may include Marlboro, Camel, Kool, Salem, Winston, etc. Brand Style - A type of cigarette distinguished by unique attributes within a brand family. These unique attributes can be the tobacco used, tar and nicotine content, flavoring used, size of the cigarette, filtration on the cigarette or packaging. Examples of descriptors of styles include but are not limited to "menthol", "lights", "kings", and "100s". Carton - A container used to contain and convey multiple "original packages" available for sale to consumers. Cigar - These definitions are taken from the Combined Federal Regulation (27 CFR parts 40.11). It mirrors the definitions in the law (26 USC 5701) Cigar. Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco whi ch is a cigarette within the meaning of paragraph (2) of the definition for cigarette). Large cigars. Cigars weighing more than three pounds per thousand. Little/Small cigars. Cigars weighing not more than three pounds per thousand. Cigarette - Generally recognized as any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, and the wrapper or cover of which is made of paper or any other substance or material except tobacco. Some states may also include in their definitions: (A) product that includes tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette or as roll-your-own tobacco. (C) little cigars (D) rolling tubes/papers (E) product that meets the definition of the term "cigarette" in section 3(1) of the Federal Cigarette Labeling and Advertising Act

6 70-121 (11/24/2025) Cigarette Tobacco - Any product that consists of loose tobacco that is intended for use by consumers in a cigarette. (Refer also to "Roll-Your-Own Tobacco".) Closing (or Ending) Inventory - The physical Inventory of taxable product at the end of a reporting period. Inventory can either be considered "unverified" or "verified" depending on whether or not a state agency verified the physical inventory. Commerce - The buying and selling of taxable product, as between cities, states, tribes, or nations. Taxable product delivered out of a state by or for a seller constitutes interstate commerce. Taxable product delivered within a state by or for a seller constitutes intrastate commerce. (Refer also to "Export".) Compensation Allowances - Authorized commissions, discounts, or compensation provided to a distributor for acting on behalf of the state authorities in the collection of the taxes due on taxable tobacco products, e.g., allowances for affixing tax stamps or filing and or paying a tax return timely. (See also "Merchandising Allowances/Discounts".) Common Carrier - A person that engages in the commercial transportation of taxable products that are not owned by a person. Types of commercial common carriers may include rail, marine vessel, aircraft and truck. (Refer also to "Transport Vehicle".) Common Carrier BOL Number - The identification number on the Bill of Lading issued by the common carrier for transportation of taxable products. It is a receipt from the carrier for the physical transfer of taxable products. A freight bill is an invoice for the transpor tation provided and is based on the bill of lading and other information used to determine the rate for the transportation charges. They are sometimes combined into a "Combination bill of lading and freight bill". Common Carrier ID - A unique identifying number assigned to a common carrier by a regulatory agency such as the U.S. Department of Transportation. Consignee - The person to whom the taxable product is delivered by a carrier. Consignor - The person that hires the carrier to transport the taxable product. Consumer - A person that consumes or uses a taxable cigarette or other tobacco product. Contraband Cigarettes - May be defined as any of the following: (1) cigarettes that do not bear the required tax stamp for the appropriate jurisdiction; or (2) cigarettes for which the required federal taxes have not been paid; or (3) cigarettes that bear a counterfeit tax stamp; or (4) any cigarettes which may not be legally possessed for resale; or (5) counterfeit cigarettes. Counterfeit Cigarettes - (1) Cigarettes that are manufactured, fabricated, assembled, processed, packaged, or labeled by any person other than the owner of the trademark rights in the cigarette brand or a person that is directly or indirectly authorized by such owner; or cigarettes imported into the United States, or otherwise distributed, in violation of any federal law; or (2) cigarettes that have false manufacturing labels. Counterfeit Other Tobacco Products (OTP) - (1) Other tobacco products that are manufactured, fabricated, assembled, processed, packaged, or labeled by any person other than the owner of the trademark rights in the tobacco product brand or a person that is directly or indirectly authorized by such owner; or tobacco products imported into the United States, or otherwise distributed, in violation of any federal law; or (2) other tobacco products that have false manufacturing labels. Contraband Cigarettes Trafficking Act (CCTA) - A federal law dealing with trafficking of contraband cigarette and tobacco products (18 USC Chapter 114).

7 70-121 (11/24/2025) Credits/Refunds - Allowable reduction in tax liability based on certain criteria having been met. Credits or refunds may be issued for damaged tax stamps; tax stamps (or tax paid) on unusable or unsalable product; or stamped (or tax paid) product that was returned to a manufacturer. Delivery - A physical transfer and/or change of legal ownership of a taxable product. Delivery Date - Refer also to "Acquisition Date". Destination Jurisdiction - Any state, territory, foreign country, jurisdiction, territory, or sovereign nation to which any taxable cigarettes or other tobacco products are directed for delivery into any storage facility, receptacle, container, or any type of transportation equipment for purpose of resale or use. Distributor - A person who acquires and distributes cigarettes or other tobacco products, whether domestic or imported, from the original manufacturer or any other person for the purpose of reselling that product. (Refer also to "Wholesaler".) Drop Shipment - Any delivery of a taxable product received by a consignee when payment for the taxable product is made to the shipper or sell er by or through a person other than the consignee. Electronic Cigarette (aka E-Cigarette) - A handheld battery-powered vaporizer that stimulates smoking but without tobacco combustion. E-liquids - A type of ENDS product generally referring to liquid nicotine and nicotine-containing e-liquids. Electronic Nicotine Delivery Systems (ENDS) - Noncombustible tobacco products. Includes devices, components, and/or parts that deliver aerosolized e-liquid when inhaled. Examples include vape or vape pens, personal vaporizers, electronic cigarettes, cigalikes, e-pens, e-hookahs, ecigars and e-pipes. Exempt Sales - The sale, gift, or exchange of taxable product that is not subject to cigarette and/or tobacco tax in accordance with jurisdi ctional legislation, regulations, or other authority. Exempt Sales Type - Possible various types of tax-exempt sales may include: 1. Export sales 2. Federal government sales 3. Indian sales 4. Military sales 5. Research sales other than for marketing purposes 6. Sales between wholesalers and distributors as regulated by that jurisdiction's legislative or regulatory body. Export - The shipment or delivery of a taxable product to a location outside the country from which the product originated. Taxable product delivered out of a country by or for a seller constitutes exportation by the seller. (Refer also to "Commerce".) Exporter - Any person engaged in the practice of transferring taxable product from one country to another country. Federal Excise Tax (FET) - An excise tax that is levied by the United States federal government. Filtered Cigar - See "Cigar". Foreign Trade Zone - A U.S. Customs regulated area within which goods may be received and stored without payment of duty, tariffs, taxes etc. (May also be referred to as "Free Trade Zone".)

8 70-121 (11/24/2025) Freight Bill - A freight bill is an invoice for the transportation provided and is based on the bill of lading and other information used to determine the rate for the transportation charges. They are sometimes combined into a "Combination bill of lading and freight bill". (See also "Bill of Lading (BOL)".) Illicit Trade - Any practice or conduct prohibited by law which relates to the production, shipment, receipt, possession, distribution, sale, or purchase of cigarettes or other tobacco products, including any practice or conduct intended to facilitate such activity. Import - The shipment or delivery of taxable product to a location inside the country when the product originated from a location outside the country. Taxable product delivered into a country by or for the purchaser constitutes importation by the purchaser. (Refer also to "Commerce".) Importer - A person that causes the import of taxable products into a country from another country. (Counterpart of "Exporter".) Importer Number - Specific number assigned to an Importer by the Tobacco Tax Trade Bureau (TTB) for payment of federal excise tax. Indian Tribe - An American Indian or Alaskan Native tribe, band, nation, pueblo, village, or community that the Secretary of the Interior acknowledges to exist as an Indian tribe pursuant to the Federally Recognized Indian Tribe List Act of 1994, 25 USC 479a. (See sec tion 4(e) of the Indian Self- Determination and Education Assistance Act.) Interstate Commerce - The shipment or delivery of taxable product to a location outside the state from which the shipment originated. Taxable product delivered out of a state by or for a seller constitutes interstate commerce. (Refer also to "Commerce".) Intrastate Commerce - The shipment or delivery of taxable product to a location within the state from which the shipment originated. Taxable product delivered within a state by or for a seller constitutes intrastate commerce. (Refer also to "Commerce".) Inventory - The taxable product that is physically stored at a location. Inventory Adjustment - Refer also to "Book Adjustment/Physical Variance". Invoice - An invoice or bill is a commercial document issued by a seller to the buyer, indicating the accountable product(s), quantity( s), and agreed price(s) for products or services the seller has provided the buyer. An invoice indicates the buyer must pay the seller, according to the payment terms. For a seller, an invoice is a sales invoice. For a buyer, an invoice is a purchase invoice. The document indicates not only the buyer and seller, but the invoice terms and the money owed or owing. Large Cigar - See "Cigar". Local Excise Tax (LET) - An excise tax that is levied by a city, county, municipality, jurisdiction, borough, etc. License (or Permit) - A legal document issued by a regulatory agency by which a person is granted authority to manufacture, import, sell, distribute or export taxable product. Little Cigar - See "Cigar". Manifest - A document that lists several shipments contained within a trailer for delivery by a common carrier. Manufacturer - Any person who manufacturers, fabricates, assembles, processes, or labels a finished taxable product. Master Settlement Agreement (MSA) - Signed in November of 1998, this civil settlement between participating tobacco manufacturers and participating states exempts the tobacco manufacturers from tort liability from state governments in exchange for a combinati on of yearly payments to the states and voluntary restrictions on advertising and marketing tobacco products.

9 70-121 (11/24/2025) Merchandising Allowances/Discounts - Generally any number of incentives that are offered by a manufacturer for timely payment of invoices, volume purchases, promotional purchases, etc. (Also see "Compensation Allowances".) Modified Risk Tobacco Product (MRT) - A tobacco product that has received and continues to maintain a United States Food and Drug Administration (FDA) MRT order. "MRT1" means a tobacco product with an FDA MRT order under 21 U.S.C., sec. 387k(g)(1). "MRT2" means a tobacco product with an FDA MRT order under 21 U.S.C., sec. 387k(g)(2). Non-Participating Manufacturer (NPM) - Any tobacco product manufacturer who is not a participating manufacturer to the Master Settlement Agreement. NPMs place a MSA-specified amount of funds into a qualified escrow account for each year they sell cigarettes or cigarette equivalents into a settling state. Original Package - Any individual packet, box, or other container used to contain and convey cigarettes or other tobacco products to the consumer. This definition of original package does not include multiple packages within a carton. (See also "Carton".) Original Participating Manufacturer (OPM) - A tobacco product manufacturer who is a signatory to the Master Settlement Agreement. Brown & Williamson Tobacco Corporation, Lorillard Tobacco Company, Philip Morris Incorporated, and R.J. Reynolds Tobacco Company and the respective successors of each of these companies are the original signatories to the Master Settlement Agreement. Person - Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company; or a receiver, trustee, or guardian or other representative appointed by order of any court; or any city, town, county, or other political subdivision or Indian tribe. Additionally, whenever used, the term "person" as applied to partnerships and associations shall mean the partners or members thereof. As applied to a limited liability company, the term "person" shall mean the officers, member agents, or employees of the limited liability company, and as applied to corporations, the term "person" shall mean the officers, agents, or employees. Point of Delivery - The specific address of delivery, including but not limited to customer name, street, city, state, and zip code, to which transfer of ownership and possession of taxable cigarettes and other tobacco products takes place. Point of Taxation - The instance in the distribution of a taxable product when a tax is levied and applied as regulated by a taxing authority. Prevent All Cigarette Trafficking Act (PACT) - The PACT Act was created by Congress in 2010 and it authorizes ATF (Bureau of Alcohol, Tobacco, Firearms and Explosives) to prevent criminal organizations from profiting from the illegal sales of tobacco products and imposes penalties for avoiding sales tax payments. On March 27, 2021, Congress amended the PACT Act to include new regulations regarding the delivery and sales of e lectronic nicotine delivery systems (ENDS), which includes vapes and e-Cigarettes, flavored and smokeless tobacco. Reporting Period - For the purpose of cigarette and other tobacco products tax inventory and/or tax reporting, the reporting period is on a monthly, quarterly, or other basis as may be deemed necessary by statute or regulation. Retail Location - Any location which may require licensing or other authorization by state or local statutes from which taxable product is sold to an end user for personal use or consumption. A retail location may include, but is not limited to, a place, store, booth, concession, truck, vehicle, or vending machine. Retailer - Any person who operates a retail location and engages in the sale or making transfers of ownership of, or title to, taxable products to a purchaser for use or personal consumption and not for resale in any form. Roll-Your-Own Tobacco (RYO) - Any tobacco product which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. (May also be referred to as "Cigarette Tobacco".)

10 70-121 (11/24/2025) Sale - In addition to its ordinary meaning, any transfer, gift exchange, barter, or other disposition of a taxable product. In every case where such a taxable product is exchanged, given or otherwise disposed of, it shall be deemed to have been sold. Sample - A tobacco product distributed at no cost for the purpose of promoting the product. Settling State - Any state or territory that has signed the MSA. The settling states do not include Mississippi, Florida, Texas and Minnesota. Shipping Container - The case, box, parcel, or other container in which cartons or packages of cigarettes or other tobacco products are placed for shipment or transportation from one place to another. "Shipping container" does not include a package in which retail sales of cigarettes or other tobacco products are normally made or intended to be made. Small Cigar - See "Cigar". Smokeless Tobacco - Any non-combustible tobacco product that consists of cut, ground, powdered, or leaf tobacco and that is intended to be placed in the oral or nasal cavity. State Excise Tax (SET) - An excise tax that is levied by a state. Subsequent Participating Manufacturer (SPM) - A tobacco product manufacturer who is not one of the original participants of the Master Settlement Agreement but has since signed the agreement. Stamp - A stamp or other indicia that is printed, manufactured, or made under the authorization of a taxing authority that is sold, issued, or circulated and used to pay cigarette or other tobacco products taxes. Stamping Device - Machinery or hand-held device by which tax stamps are applied to a taxable product. Sub-jobber - A person, other than a manufacturer or distributor, who is engaged in the distribution of tax-paid cigarettes and other tobacco products to retailers for resale. Sub-jobbers sell taxable products to retailers, ultimate consumers, or they operate vending machines. Sub -jobbers are a category of wholesaler or distributor but are unique in that they acquire their inventory from someone else who has paid all taxes due. Some states also include sub-jobbers in their definition of a distributor. Taxable Product - Cigarettes and other tobacco products (OTP) that are subject to federal, state, or local excise taxes. Tobacco Product Manufacturer - Any person, including any repacker or relabeler, who manufactures, fabricates, assembles, processes, or labels a tobacco product; or imports a finished tobacco product for sale or distribution in the United States. Tobacco Trade Bureau (TTB) - A federal agency charged with regulating and overseeing the alcohol, tobacco, and firearm trade in the United States. The Alcohol and Tobacco Tax and Trade Bureau, shortened to Tax and Trade Bureau, or TTB, is a bureau of the United States Department of the Treasury. Some of the functions of the TTB include auditing alcohol, tobacco, firearms, and ammunition excise tax cases; ensuring fair and proper revenue collection due the federal government; conducting investigations of sus pected alcohol and/or tobacco tax evasion cases; promoting voluntary compliance by monitoring the domestic tobacco trade and ensuring compliance with the tax laws relating to alcohol, tobacco and firearms. Transporter - A person who transports taxable product from a manufacturer, importer, or storage and/or distribution facility by means of a transport truck, aircraft, railroad car, or marine vessel. (Refer also to "Common Carrier".) Transport Truck/Vehicle - A vehicle used to transport taxable product. TTB Importer Permit Number - The unique number assigned by TTB to each importer.

11 70-121 (11/24/2025) Units Sold - The precise definition of "Units Sold" varies from state to state. It generally refers to the number of cigarettes (in many cases this includes RYO) on which a nonparticipating manufacturer must pay escrow. U.S. Customs Entry Number - The tracking/registration number assigned by U.S. Customs which identifies the specific importer, name of the district port of entry, product description, product manufacturer information, and other pertinent information specific to entry into the United States. Vending Machine - Any mechanical device by which taxable product is sold or dispensed in its original package. Some states consider a vending machine as a separate "retailer". Validated Losses - Taxable product losses which can be significantly documented including documented loss due to fire, flood, or third-party theft. Wholesaler - Any person engaged in the business of selling cigarettes or other tobacco products to authorized, registered, and/or licensed wholesalers, distributors, or retailers for the purpose of resale. Uniformity Schemas Access Iowa cigarette and tobacco schemas from the Department website at revenue.iowa.gov/cigarette-tobacco-tax. Filing Methods for Uniform Cigarette and Tobacco Returns All methods defined below must be filed on GovConnectIowa (refer to section "Filing Electronically on GovConnectIowa") starting December 1, 2024 for your November 2024 tax return. • XML You may file returns by choosing the "XML" method on GovConnectIowa. The return data must be formatted using Extensible Markup Language (XML). Utilize the Uniformity Schemas mentioned above to create your XML file. The format of the XML is based on the FTA eFile standard for state efile programs. It uses standard building blocks and standard packaging. Upload a single .xml file. If your file is zipped, make sure to have a single .xml file inside it. Attachments such as pdf's, images, etc. has to be uploaded via "Go Anywhere" which is defined below. Any XML Schema validation errors and business rules (defined below) will be reported on your upload. Once accepted, allow at least one business day for your file to be processed. Print summary of your return will be available next day.

• Excel/Uniformity Templates You may file returns and reports by choosing the "EXCEL" method on GovConnectIowa. The Excel filing method can be used for returns with up to 32,000 transaction rows. If your return has more than 32,000 transaction rows of data, you will be required to file via XML.

• Manual You may file returns manually by choosing the "MANUAL" method on GovConnectIowa.

12 70-121 (11/24/2025) Test Files Create test files using schema guidelines if you will be filing xml; do not include actual customer information and sales, only include test customers and sales. Include payment (state payment) test information in your tobacco xml return file. Do not include payments in your cigarette xml return file. Test files should be submitted to IDRCigarette@iowa.gov Business Rules Please refer to Cigarette and Tobacco XML Business Rules. Do not use any special characters, such as dashes, ampersand, question mark, etc.

Filing Electronically on GovConnectIowa The online Portal allows customers the ability to file electronically, make payments, etc. This portal is intended to be available 24 hours a day, seven (7) days a week. Creating a logon and Access Roles Go to GovConnectIowa. Reports

Uniformity Forms Electronic Filing Receipt Confirmation A confirmation will be sent when a report is received electronically.

13 70-121 (11/24/2025) Tax Calculation for Tobacco Products (Uniform Tobacco Return) Uniform Tobacco Transaction Schedule Weight Volume (in ounces) Value (wholesale sales price) Quantity Stick Count Extended Taxable Amount IA-OTP1 - Other tobacco products taxed at 50% of wholesale sales price Required Required Value x Quantity

IA-SNF1 - Snuff products taxed at $1.19 per ounce Required Required Weight x Quantity IA-CGR1 - Cigars taxed at $.50 per cigar (wholesale sales price is $1.00 or more per each cigar) Required Required Stick Count IA-CGR2 - Cigars taxed at 50% of the wholesale sales price (wholesale sales price is under $1.00 per each cigar) Required Required Value x Quantity

IA-VAP1 - Vapor and ENDS products. No excise tax N/A Iowa will recalculate the Extended Taxable Amount before posting your tobacco return. Iowa will not accept estimated payments on your tobacco return. Iowa will not accept ACH credit info or refund direct deposit for overpayments or credits on your tobacco return. Overpayments or credits will be carried forward to the next period by default if there are no other outstanding balances. Gross Value calculation for Uniform Cigarette Return

Schedule Stamp UOM

Count Gross Value Uniformity Stamp Report-Beginning Inventory 20 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.36 Uniformity Stamp Report-Beginning Inventory 25 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.70 Uniformity Stamp Report-Purchases 20 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.36 Uniformity Stamp Report-Purchases 25 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.70 Uniformity Stamp Report-Adjustments 20 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.36 Uniformity Stamp Report-Adjustments 25 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.70 Uniformity Stamp Report-Ending Inventory 20 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.36 Uniformity Stamp Report-Ending Inventory 25 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.70 Uniformity Stamp Report- Stamps Affixed 20 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.36 Uniformity Stamp Report-Stamps Affixed 25 Total count for the cigarette stamps being reported Stamp UOM x Count x 1.70

14 70-121 (11/24/2025) Total Sticks calculation for Uniform Cigarette Return

Schedule Quantity Sticks per

Pack Total Sticks Uniform Cigarette Transaction Schedule Total quantity of the packs being reported 20 or 25 Quantity x Sticks per pack Uniform Cigarette Inventory Schedule-Beginning Inventory Total quantity of the packs being reported 20 or 25 Quantity x Sticks per pack Uniform Cigarette Inventory Schedule-Inventory Adjustment Total quantity of the packs being reported 20 or 25 Quantity x Sticks per pack Uniform Cigarette Inventory Schedule-Ending Inventory Total quantity of the packs being reported 20 or 25 Quantity x Sticks per pack

Appendix A: Cigarette XML Guide XML Implementation Guide XML Electronic Filing for Cigarette Data Initial Version V1.0 dated June 2024 Updated Version V1.1 dated October 2024 Updated Version V1.2 October 2024 Updated Version V1.3 September 2025 Updated Version V1.4 October 2025 Updated Version V1.5 November 2025

16 70-121 (11/24/2025) Version History Date Author Version Description 06/03/2024 Iowa Department of Revenue Version 1.0 Initial Version 10/03/2024 Iowa Department of Revenue Version 1.1 Updated Version 10/03/2024 Iowa Department of Revenue Version 1.2 Updated little/small cigars language 09/18/2025 Iowa Department of Revenue Version 1.3 Changed Optional Fields to Required also restricted number of characters on fields. 10/14/2025 Iowa Department of Revenue Version 1.4 Added business rules for cigarette and tobacco on page 11 of this guide. Added instructions for locating errors in XML file on page 10 of this guide. 11/24/2025 Iowa Department of Revenue Version 1.5 Changed Optional Fields to Required. Changed little cigar to small cigar and changed from optional to required. Changed MSA Status from optional to required. Changed Tax Jurisdiction from optional to required and added KSTRB and MNTRB. Changed UPCUOM from optional to required. Changed Quantity from optional to required. Changed SticksPerPack from optional to required. Changed CigType of Customer Type optional to required Changed State EIN from required to optional Changed Total Purchase count from optional to required. Changed total purchase gross value from option to required. Change TotalAdjustment count from optional to required. Changed TotalAdjustment gross value from optional to required. Changed Explanation on Adjustment from optional to required.

17 70-121 (11/24/2025) State Contact Questions: Contact us by phone at: 515-281-3114 or by email at: IDRCigarette@iowa.gov or by mail at: ATTN: Cigarette/Tobacco PO Box 10472 Des Moines IA 50306-0472 Table 1 ‐ UPCUOM Codes Table 1 lists the codes for the cigarette UPC Unit of Measure. Unit of Measure Codes Description PAK Pack

Table 2 ‐ Tax Jurisdiction Codes Table 2 lists the correct tax jurisdiction code for the receipt and disbursement of both stamped and unstamped cigarettes. Code Description Code Description Code Description AL Alabama KY Kentucky ND North Dakota AK Alaska LA Louisiana OH Ohio AZ Arizona MA Massachusetts OK Oklahoma AR Arkansas MD Maryland OKTRB Oklahoma Tribal New Unity Rate ARMOA Arkansas/Missouri Border ME Maine OR Oregon AROKA Arkansas/Oklahoma Border MI Michigan PA Pennsylvania CA California MN Minnesota RI Rhode Island CO Colorado MNTRB Minnesota Tribal SC South Carolina CT Connecticut MO Missouri SD South Dakota DE Delaware MOJAC Missouri Jackson County TN Tennessee FL Florida MOSTY Missouri St. Louis County TX Texas GA Georgia MS Mississippi UT Utah HI Hawaii MT Montana VT Vermont ID Idaho NE Nebraska VA Virginia IL Illinois NV Nevada WA Washington ILCKC Illinois Cook County NH New Hampshire WV West Virginia IN Indiana NJ New Jersey WI Wisconsin IA Iowa NM New Mexico WITRB Wisconsin Tribal KS Kansas NY New York WY Wyoming KSTRB Kansas Tribal NC North Carolina

18 70-121 (11/24/2025) Table 3 ‐ Schedule Codes Table 3 lists codes for reporting schedules for receipt and disbursement of cigarettes. Code Description Allowed to be used when reporting by: Resident and Non-Resident Wholesalers and Subjobbers Manufacturers 1A Cigarettes received from a manufacturer or first importer YES NO 1B Cigarettes received from a person other than a manufacturer or first importer, (e.g., wholesaler, distributor or other licensee)

YES NO

1C Cigarettes received from a retailer or end user YES NO 1D Cigarettes received by a manufacturer or first importer from a person other than a manufacturer or first importer

YES YES

2A Cigarettes disbursed by a manufacturer or first importer YES YES 2B Cigarettes disbursed to a person other than a manufacturer or first importer, (e.g., wholesaler, distributor or other licensee)

YES NO

2C Cigarettes disbursed to a retailer or end user YES NO 2D Cigarettes returned to the manufacturer YES NO Table 4 ‐ Transaction Document Types When reporting receipts and disbursements, filers must indicate the type of document in which the information is obtained. Table 4 provides codes for these document types. Type Invoice Purchase Order Credit Memo Affidavit Returned Goods Authorization Confirmation Bill of Lading Other

19 70-121 (11/24/2025) Table 5 ‐ Type of Customer Table 5 lists the codes for the type of company with which a filer is doing business. Code Description Distributor Distributor Manufacturer Manufacturer Retailer Retailer Subjobber Subjobber Employee Employee Customer Customer Wholesaler Wholesaler Delivery Seller Delivery Seller Native Native Military Military Government Government Inter Branch Transfer Inter Branch Transfer Distribution Center Distribution Center Deployment Table 6 ‐ Cigarette MSA Status Types Table 6 lists the manufacturer codes for MSA status. Code Description OPM Original Participating Manufacturer SPM Subsequent Participating Manufacturer NPM Non-Participating Manufacturer N/A Not Applicable PM Participating Manufacturer NPM1 Non-Participating Manufacturer 1 NPM2 Non-Participating Manufacturer 2 NSM Texas Table 7 ‐ Federal Description Codes Table 7 lists federal description codes for types of products both received and disbursed. Code Cigarette Small Cigar

20 70-121 (11/24/2025) Table 8 ‐ Type of Adjustments Table 8 lists codes for describing inventory adjustments. Code Damaged Destroyed Floor Stock Small Cigar Counting Error Returned Shipment Error Stolen Transfer Shrinkage Timing Table 9 ‐ Type of Address Codes Table 9 lists address codes for the origin and destination of products. Code Description Mailing Mailing Address Type Location Physical Location Address Type Billing Billing Address Type Delivery Delivery Address Type Table 10 ‐ Additional Definitions Table 10 lists definitions of R/O and U/N columns Code Description R Required O Optional U Used N Not Used C Choice

21 70-121 (11/24/2025) Table 10.1a. ‐ Iowa XPath for Transmission Header Cigarette Schema Elements Attribute String R/O U/N Expected Value Cigarette Transmission Cigarette Transmission R U Root element. ** Transmission Header Transmission Header record count 25 R U The number of records in the transmission. Parent for transmission information. ** Return State Return State State Schema Version 50 R U Root element. ** Transmission Header Jurisdiction 3 R U IA Transmission ID 30 R U A unique identifier for the state to use when talking to the filer about specific issues. It is a unique identifier specific to this XML filing. Timestamp 25 R U Date and time the XML file was created. Transmitter ETIN R C U N The ETIN of the transmitter EFIN C N The EFIN of the transmitter State EIN 20 C U The permit number issued by IA Process Type 1 R U Enter the type of submission. "T" for test and "P" for production. Agent Identifier 8 O N Reporting Agent Signature O N Ack Address 75 O N Table 10.1b. ‐ Iowa XPath for Return Header State Cigarette Schema Elements Attribute String R/O U/N Expected Value Return State Submission ID R U Unique identifier for the state to use when talking to the filer about specific issues. Can be the same as Transmission ID -First 13 characters are numbers and for the last 7 lower case alpha numeric. Ex:8765493756123ia56987 Return Header State Binary Attachment Count 1 R U Attribute value - "0" (zero). Integer NN Type - Required if you attach a document. Value indicates the number of attached documents. Return Data State R U Parent for complete Tobacco return. See expanded elements below for required and optional fields. Binary Attachment O U Parent for a binary attachment - Used to include a PDF to the zipped package. See expanded elements below for required and optional fields. Financial Transaction O U Parent for a financial transaction - Allows ability to make a payment from checking, savings, or ACH. Payments

22 70-121 (11/24/2025) can be warehoused and scheduled as needed. See expanded elements below for required and optional fields. Return Header State

Jurisdiction 3 R U IA Timestamp record count 25 R U The date and time the XML file was created Tax Period Begin Date 10 R U First day of the tax period (YYYY-MM-DD) Tax Period End Date 10 R U Last day of the tax period (YYYY-MM-DD) Tax Year 4 R U Tax year being reported Quarter 1 R U Selected the enumerated list (1,2,3, or 4) Disaster Relief 100 O N ISP Number 1 O N Paid Preparer Information O U Parent for preparer information - if appropriate. See expanded elements below for required and optional fields. Originator O U Parent that contains a choice of EFIN or Agent Identifier, and Originator Type Cd, and Practitioner PIN. See expanded elements below for require and optional fields. Software ID 10 O U Identifies the software package Software Version 20 O U Identifies the particular version of the software Internet Protocol O U Parent that contains a choice of IPv4AddressTxt or IPv6AddressTxt. See expanded elements below for required and optional fields. Signature Option O U Parent that contains choice of Signature Document or Signature PIN. See expanded elements below for required and optional fields. Amended Return Indicator 1 O U Use this element when reporting data for an amended return; put an "X" in this element. If you are reporting data for an original return; this element is not used. Original Submission ID O U Contains the original submission ID when amended return Original Submission Date O U Date of original submission when submitting amended return - CCYY-MM-DD Return Type 10 R U Enter "FormIACigs" Tax Due 10 O U ACH Amount Type - 10 digits and two fraction digits Penalty Due 10 O U ACH Amount Type - 10 digits and two fraction digits Interest Due 10 O U ACH Amount Type - 10 digits and two fraction digits Total Due 10 O U ACH Amount Type - 10 digits and two fraction digits Filer R U Identifies the filing entity - Parent that contains EIN, State EIN, Name, In Care Of Name, Name Control and a choice US Address or Foreign Address. See expanded elements below for required and optional fields. Business Representative R U Parent that contains Person Name, Person Title Text, Taxpayer PIN, choice of Phone Number or Foreign Phone Number

23 70-121 (11/24/2025)

24 70-121 (11/24/2025) Table 10.1c. ‐ Iowa XPath for Binary Attachment Cigarette Schema Elements Attribute String R/O U/N Expected Value Binary Attachment Binary Attachment Document ID 30 O U ID Type - Used to uniquely identify the document in this return - attribute Name of document - must be unique within the return - attribute Software ID and Software version are collected in the Return Header State-attribute. See expanded elements below for required and optional fields. Document Name 20 Software ID 10 Software Version 20 Reference 20 O U Reference as needed Document Type Cd O U Document Type - Value is "PDF" Desc 128 O U Description of Attachment Attachment Location Txt 64 R U Table 10.1d. ‐ Iowa XPath for Financial Transaction-Iowa does not accept payments with the return. Cigarette Schema Elements Attribute String R/O U/N Expected Value Financial Transaction Financial Transaction O U Parent for a financial transaction - Allows ability to make a payment from checking, savings, or ACH. Payments can be warehoused and scheduled as needed. See expanded elements below for required and optional fields. State Payment C R U U Parent for a payment - repeats as needed - Choice with Refund Direct Deposit ACH Credit Info, and Estimated Payments. See expanded elements below for required and optional fields. Refund Direct Deposit R U Parent for State Direct Deposit Type for the direct deposit of a refund - repeats up to 3 times. See expanded elements below for required and optional fields. ACH Credit Info R U Parent for ACH Credit Detail Type - for ACH payment. See expanded elements below for required and optional fields. Estimated Payments O U Parent for ACH Entity Detail Type - Repeats up to 4 times. See expanded elements below for required and optional fields. State Payment

Checking 1 C R U U Use this element when indicating a checking account; put an "X" in this element. Savings record count 1 R U Use this element when indicating a savings account; put an "X" in this element. Routing Transit Number R U Routing Transit Number Type - Value of RTN Bank Account Number 17 R U Bank Account Number Type - Value of bank account number

25 70-121 (11/24/2025) Payment Amount R U ACH Amount Type - Decimal 10 with 2 decimal places Identification Number 15 O U ACH Identifier Type - Used to identify the payment Account Holder Name 22 O U ACH Name Type - Name of account holder Account Holder Type 1 O N Bank Account Holder Type - Value is 1 for Business, 2 for Personal Requested Payment Date 10 O U YYYY-MM-DD Date for payment to be made - can be warehoused Addenda Record O U Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields. Not IAT Transaction 10 C R N N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating not IAT Transaction; put an "X" in this element. Full IAT R N See expanded elements below for required and optional fields. Addenda Record Taxpayer Identification 15 O U ACH Identifier Type - Taxpayer id if appropriate Tax Type Code FTA Code O R U U 3 digits - FTA Code - Cig Tax 072 State Tax Type Code R U Tax Type - Cigarette - 601 Tax Period End Date 10 O U YYYY-MM-DD Last day of the tax period TXP Amount Sub Amount Type 1 O R U U TXP Sub amount Sub Amount R U ACH Amount Type - Amount RefundDirect Deposit Telephone Number O U Telephone Number Routing Transit Number O U Routing Transit Number Type - Value of RTN Bank Account Number 17 O U Bank Account Number Type - Value of bank account number Amount O U ACH Amount Type - Decimal 10 with 2 decimal places Checking 1 R U Use this element when indicating a checking account; put an "X" in this element. Savings 1 R U Use this element when indicating a savings account; put an "X" in this element. Not IAT Transaction 10 C R N N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating not IAT Transaction; put an "X" in this element. Full IAT R N See expanded elements below for required and optional fields. ACH Credit Info Payment Amount R

ACH Amount Type - Decimal 10 with 2 decimal places Identification Number O U ACH Identifier Type- Taxpayer ID if appropriate

26 70-121 (11/24/2025) Requested Payment Date O U Routing Transit Number Type - Value of RTN Requested Payment Date O U YYYY-MM-DD Date for payment to be made Addenda Record O U Parent for Addenda RecordType - Repeats as needed. See expanded elements below for required and optional fields. Not IAT Transaction R N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating not IAT Transaction; put an "X" in this element. Addenda Record Taxpayer Identification 15 O U ACH Identifier Type - Taxpayer id if appropriate Tax Type Code FTA Code O R U U 3 digits - FTA Code - Cigarette Tax 072 State Tax Type Code R U Tax Type - Cigarette - 601 Tax Period End Date 10 O U YYYY-MM-DD Last day of the tax period TXP Amount Sub Amount Type 1 O R U U TXP Sub amount Sub Amount R U ACH Amount Type - Amount Estimated Payments Checking 1 C R U U Use this element when indicating a checking account; put an "X" in this element. Savings 1 R U Use this element when indicating a savings account; put an "X" in this element. Routing Transit Number R U Routing Transit Number Type - Value of RTN Bank Account Number 17 R U Bank Account Number Type - Value of bank account number Payment Amount R U ACH Amount Type - Decimal 10 with 2 decimal places Identification Number 15 O U ACH Identifier Type - Used to identify the payment Account Holder Name 22 O U ACH Name Type - Name of account holder Account Holder Type 1 O U Select from the enumerated list: 1 for Business or 2 for Personal. Requested Payment Date 10 O U YYYY-MM-DD Date for payment to be made Addenda Record O U Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields. Not IAT Transaction C

R N N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating is IAT Transaction; put an "X" in this element. Full IAT R N See expanded elements below for required and optional fields. Addenda Record Taxpayer Identification 15 O U ACH Identifier Type - Used to identify payment Tax Type Code FTA Code O R U U 3 digits - FTA Code - Cig Tax 072 State Tax Type Code R U Tax Type - Cigarette - 601 Tax Period End Date 10 O U YYYY-MM-DD Last day of the tax period

27 70-121 (11/24/2025) TXP Amount Sub Amount Type 1 O R U U TXP Sub amount Sub Amount R U ACH Amount Type - Amount Table 10.2a. ‐ Sch Transaction-Uniform Transaction Schedule Cigarette Schema Elements Attribute String R/O U/N Expected Value Return State Return Data State R U Parent for complete Cigarette return. See expanded elements below for required and optional fields. Return Data State Sch Transaction R U Uniform transaction schedule. Parent for the uniform transaction schedule contains the choice of Schedule or No Transactions. See expanded elements below for required and optional fields. Sch Transaction Schedule C U Required if you have activity. Schedule node - repeats as needed - Contains Type Of Schedule and Transaction Document. See expanded elements below for required and optional fields. No Transactions 1 C U Use this element when you have no transactions to report; put an "X" in this element.

Schedule Type Of Schedule 21 R U

Receipt and disbursement schedules are found in Table 3 of this document. Select from the enumerated list. Cig

Schedule Type - Enumerated values -

1A - Cigarettes received from manufacturer or first importer 1B - Cigarettes received from a person other than a manufacturer or first importer 1C - Cigarettes received from a retailer or end user 1D - Cigarettes received by manufacturer or first importer from a person other than a manufacturer or first importer 2A - Cigarettes disbursed by a manufacturer or first importer 2B - Cigarettes disbursed to a person other than a manufacturer or first importer 2C - Cigarettes disbursed to a retailer or end user 2D - Cigarettes returned to the manufacturer Transaction Document R U Parent for a transaction -repeats as needed - Uses Invoice Type. See expanded elements below for required and optional fields. Transaction Document

Date 10 R U Invoice Date YYYY-MM-DD Type Of Trans Doc 35 R U Cig Trans Document Type schedules are found in Table 4 of this document. Select from the enumerated list: • Invoice • Purchase Order • Credit Memo • Affidavit • Returned Goods Authorization

28 70-121 (11/24/2025) • Bill of Lading • Confirmation • Other Doc Number 20 R U Document number Type Of Customer 20 R U Cig Type Of Customer Type schedules are found in Table 5 of this document. Select from the enumerated list: • Distributor • Manufacturer • Retailer • Subjobber • Employee • Customer • Wholesaler • Delivery • Seller • Native • Military • Government • Inter-Branch Transfer • Distribution Center Name R U Parent for Business Name Line 1Txt and BusinessNameLine2Txt. See expanded elements below for required and optional fields. Address R U Cig Address Type - Repeats up to 4 times Contains choice of US Address or Foreign Address and a Type Of Address node. See expanded elements below for required and optional fields. EIN Customer FEIN 9 R U Seller or purchaser FEIN State EIN 20 O U The permit number issued by the State of Iowa Customer ID 35 O U Customer identification of seller or purchaser, if used Transactions R U Parent for Cig inventory Type - Repeats as needed. See expanded elements below for required and optional fields. Delivery Service O U Parent for Delivery Service Type if delivery service is used. See expanded elements below for required and optional fields. Name BusinessNameLine1Txt 75 R U Name of seller or purchaser based on the schedule being reported BusinessNameLine2Txt 75 O U DBA name of seller or purchaser based on the schedule being reported Address US Address C U Parent of Filer's US Address Foreign Address C U Parent of Filer's Foreign Address US Address

AddressLine1Txt 35 R U Seller or purchaser U.S. Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser U.S. Street Address Line 2, if appropriate

29 70-121 (11/24/2025) City 50 R U Seller or purchaser city State Abbreviation Cd R U Select the state code from the enumerated list ZIP code 9 R U Seller or purchaser ZIP code In Care Of Nm 50 O U In care of name of the purchaser Foreign Address AddressLine1Txt 35 R U Seller or purchaser Foreign Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser Foreign Street Address Line 2, if appropriate City 50 R U Seller or purchaser city Province Or State 50 O U Seller or purchaser province or state Country Cd 2 R U Select the country code from the enumerated list. Foreign Postal Cd 9 R U Seller or purchaser Foreign Postal Code-Text Type In Care Of Nm 50 O U In care of name of the purchaser TypeOfAddress Type Of Address 20 R U Federal Description Code of product can be found in Table 9 of this document. Cig Type Of Address Type - Enumeration Mailing Location Billing Delivery Transactions

Fed Desc 20 R U Federal Description Code of product can be found in Table 7 of this document. Cig Fed Desc Type - Enumeration Cigarette Small Cigar MSA Status 35 R U MSA Status of product can be found in Table 6 of this document. Cig MSA Status Type - Enumeration

OPM SPM NPM

N/A PM NPM1 NPM2 NSM Tax Jurisdiction 5 R U Cig Tax Jurisdiction Type can be found in Table 2- repeats up to 10 times - Tax jurisdiction abbreviations - UNSTP - Unstamped IA Iowa UPC Number 25 R U Universal Product Code (UPC) number for the brand UPCUOM 10 R U Unit of Measure for the UPC code for the brand can be found in Table 1 of this document. Cig UPCUOM Type - Enumeration PAK -Pack Manufacturer 85 R U Manufacturer Name Manufacturer EIN 9 O U Manufacturer's EIN

30 70-121 (11/24/2025) Brand Family 85 R U Brand family name of product sold and received Quantity 25 R U Integer Type-Number of units Sticks Per Pack 25 R U Integer Type-Number of cigarette sticks per pack Total Sticks 25 R U Integer Type-Total number of cigarette sticks Price 17 O U Sale price of cigarettes-US Decimal Amount Type-Dollars and cents Delivery Service Document

Name Business Name Line1Txt U R U U Name of the delivery service Business Name Line2Txt 75 O U DBA Name of the delivery service EIN 9 O U Delivery service FEIN Address 35 R U Cig Address Type - Repeats up to 4 times Contains choice of US Address or Foreign Address and a Type Of Address node. See expanded elements below for required and optional fields. Phone 10 R U Delivery service phone number Address US Address 35 C U Parent of Seller or Purchaser US Address Foreign Address 35 C U Parent of Seller or Purchaser Foreign Address US Address

AddressLine1Txt 35 R U Seller or purchaser U.S. Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser U.S. Street Address Line 2, if appropriate City Nm 50 R U Seller or purchaser city State Abbreviation Cd 2 R U Select the state code from the enumerated list ZIP code 9 R U Seller or purchaser ZIP code In Care Of Nm 50 O U In care of name of the purchaser Foreign Address AddressLine1Txt 35 R U Seller or purchaser Foreign Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser Foreign Street Address Line 2, if appropriate City Nm 50 R U Seller or purchaser city Province Or State Nm 50 O U Seller or purchaser province or state Country Cd 2 R U Select the country code from the enumerated list. Foreign Postal Cd 9 R U Seller or purchaser Foreign Postal Code-Text Type In Care Of Nm 50 O U In care of name of the purchaser TypeOfAddress Type Of Address 20 R U Federal Description Code of product can be found in Table 9 of this document. Cig Type Of Address Type - Enumeration Mailing Location Billing Delivery

31 70-121 (11/24/2025) Table 10.2b. ‐ Sch Unaffixed Stamp Report-Uniformity Stamp Report Cigarette Schema Elements Attribute String R/O U/N Expected Value Return State Return Data State R U Parent for complete Tobacco return. See expanded elements below for required and optional fields. Return Data State Sch Unaffixed Stamp Report R U Uniform unaffixed stamp report. Required if you have any unaffixed stamps during the reporting period. See expanded elements below for required and optional fields. Sch Unaffixed Stamp Report

Beginning Inventory R U Parent for Stamp. Beginning inventory of unaffixed stamps. See expanded elements below for required and optional fields. End Inventory R U Parent for Stamp Inv Type - Ending inventory of unaffixed stamps. See expanded elements below for required and optional fields. Stamps Affixed O U Stamp Inv Type - Stamps affixed. See expanded elements below for required and optional fields. Beginning Inventory Total Inventory Count R U This is the total beginning inventory of stamps for the reporting period. Total Inventory Gross Value 17 R U This is the total beginning inventory value of the stamps for the reporting period. Details Tax Jurisdiction R R U U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document. Cig Tax Jurisdiction Type - repeats up to 10 times - Tax jurisdiction abbreviations - IA Attribute 35 O U Orange or Blue Stamp UOM 35 R U This is the stamp's unit of measure. Cig Stamp UOM Type - Enumerated -20 Count 25 R U - Total number of stamps Gross Value 17 R U US Decimal Amount Type - Dollars and cents - Gross value of the stamps reported in the "count" element. Iowa Only Purchases Total Purchases Count R U This is the total purchases of stamps for the reporting period. Total Purchases Gross Value 17 R U This is the total purchases value of the stamps for the reporting period. Date Received 10 R U Date stamps were physically received. YYYY-MM-DD Purchase Order Number 35 R U Purchase order number of stamps received Purchase Order Details R U Parent-repeats as needed. See expanded elements below for required and optional fields. PurchaseOrderDetails

Roll ID 35 R U Roll identification number for stamps received. Stamps Tax Jurisdiction 5 R R U U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document.

32 70-121 (11/24/2025) Cig Tax Jurisdiction Type - repeats up to 10 times - Tax jurisdiction abbreviations -IA Attribute 35 O U U Orange or Blue Stamp UOM 35 R U This is the stamp's unit of measure. Cig Stamp UOM Type - Enumerated - 20 Count 25 R U Integer Type-Total number of IA stamps on the roll Gross Value 17 R U US Decimal Amount Type - Dollars and cents - Gross value of the stamps reported in the "count" element. Adjustments Total Adjustments Count R U This is the total adjustments of stamps for the reporting period. Total Adjustments Gross Value 17 R U This is the total adjustments value of the stamps for the reporting period. Date 10 R U Date Type - ccyy-mm-dd - Date of adjustment Type of Adjustment 20 R U The type of adjustment reported can be found in Table 8 of this document. Cig Adjustment Type - Adjustments for lost, stolen or destroyed stamps - enumeration Damaged Destroyed Floor Stock Small Cigar Counting Error Returned Shipment Error Stolen Transfer Shrinkage Timing Explanation 100 R U Explanation to support adjustment Stamps Tax Jurisdiction R R U U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document. Cig Tax Jurisdiction Type - repeats up to 10 times - Tax jurisdiction abbreviations - IA Attribute 35 O O N/A Stamp UOM 35 R U This is the stamp's unit of measure. Cig Stamp UOM Type - Enumerated - 20 Count 35 R U Integer Type-Total number of stamps on the roll Gross Value 17 R U US Decimal Amount Type - Dollars and cents - Gross value of the stamps reported in the "count" element.

End Inventory Total Inventory Count R U This is the total ending physical inventory of stamps for the reporting period. Total Inventory Gross Value 17 R U US Decimal Amount Type - Dollars and cents - The total ending gross value of stamps for the reporting period. Details Tax Jurisdiction R R U U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document. Cig Tax Jurisdiction Type - repeats up to 10 times - Tax jurisdiction abbreviations - IA Attribute 35 O N N/A Stamp UOM 35 R U This is the stamp's unit of measure. Cig Stamp UOM Type - Enumerated - 20 Count 25 R U Integer Type- Total number of stamps at the end of the period. Gross Value 17 R U US Decimal Amount Type - Dollars and cents - Gross value of the stamps reported in the "count" element. Stamps Affixed Total Inventory Count R U Integer Type - Total count of stamps affixed during the reporting periods for a specific unit of measure - Total Inventory Gross Value 17 R U US Decimal Amount Type - Dollars and cents - Gross value of stamps affixed during the reporting period for a specific unit of measure-20 Details Tax Jurisdiction 5 R R U U Cig Tax Jurisdiction Type - repeats up to 10 times - Tax jurisdiction abbreviations - IA Attribute 35 O N N/A Stamp UOM 35 R U This is the stamp's unit of measure. Cig Stamp UOM Type - Enumerated - 20 Count R U Integer Type- Total number of stamps at the end of the period. Gross Value 17 R U US Decimal Amount Type - Dollars and cents - Gross value of the stamps reported in the "count" element.

34 70-121 (11/24/2025) Table 10.2c. ‐ Sch Pack-Uniformity Physical Inventory of Cigarettes Cigarette Schema Elements Attribute String R/O U/N Expected Value Return State Return Data State R U Parent for complete Tobacco return. See expanded elements below for required and optional fields. Return Data State Sch Pack R U Uniform transaction schedule. Parent for the uniform transaction schedule contains the choice of Schedule or No Transactions. See expanded elements below for required and optional fields. Sch Pack Beg Inventory 25 R U Parent for Pack Inventory Type. See expanded elements below for required and optional fields. Inventory Adj C R U U Parent for Pack Inventory Adj Type - Choice with No Adjustments. See expanded elements below for required and optional fields. No Adjustments 1 R U Use this element when you have no inventory adjustments to report; put an "X" in this element. Ending Inventory R U Parent for Pack Inventory Type. See expanded elements below for required and optional fields. Beginning Inventory Report Jurisdiction Stick Cnt R U Integer - This is the reporting jurisdiction beginning inventory stick count. If no stamp is affixed, use the appropriate code for unstamped cigarettes. Other Jurisdiction Stick Count O O Integer - Other jurisdiction stick count

Details Fed Desc 20 R

U Federal Description Code of product can be found in Table 7 of this document. Cig Fed Desc Type - Enumeration Cigarette Little Cigar MSA Status 10 R

U MSA Status of product can be found in Table 6 of this document. Cig MSA Status Type - Enumeration

OPM SPM NPM

N/A PM NPM1 NPM2 NSM

35 70-121 (11/24/2025) Tax Jurisdiction 5 R U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document. Cig Tax Jurisdiction Type - Enumeration - IA UPC Number 25 R U Universal Product Code (UPC) number for the brand. UPCUOM 10 R U Unit of Measure for the universal product code for the brand being reported can be found in Table 1 of this document. Cig UPCUOM Type - Enumeration PAK - Pack Manufacturer 35 R U Manufacturer Name Manufacturer EIN 9 O U Manufacturer's FEIN Brand Family 35 R U Brand family name of product Quantity 25 R U Integer - Number of units Sticks Per Pack 25 R U Integer - Number of cigarette sticks per pack Total Sticks 25 R U Integer - Total number of cigarette sticks Inventory Adjustment Report Jurisdiction Stick Cnt R U Integer - This is the reporting jurisdiction inventory adjustment stick count. If no stamp is affixed, use the appropriate code for unstamped cigarettes. Other Jurisdiction Stick Count O U Integer - This is the inventory adjustment of stick count for other jurisdictions

Details

Details Fed Desc 20 O O R U U

U Federal Description Code of product can be found in Table 7 of this document. Cig Fed Desc Type - Enumeration Cigarette Small Cigar MSA Status 10 R

U MSA Status of product can be found in Table 6 of this document. Cig MSA Status Type - Enumeration

OPM SPM NPM

N/A PM NPM1 NPM2 NSM Tax Jurisdiction 5 R U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document. Cig Tax Jurisdiction Type - Enumeration - IA UPC Number 25 R U Universal Product Code (UPC) number for the brand.

36 70-121 (11/24/2025) UPCUOM 10 R U Unit of Measure for the universal product code for the brand being reported can be found in Table 1 of this document. Cig UPCUOM Type - Enumeration PAK - Pack Manufacturer 35 R U Manufacturer Name Manufacturer EIN 9 O U Manufacturer's FEIN Brand Family 85 R U Brand family name of product Quantity 25 R U Integer - Number of units Sticks Per Pack 25 R U Integer - Number of cigarette sticks per pack Total Sticks 25 R U Integer - Total number of cigarette sticks Type of Adj 20 R U Cig Adjustment Type - Type of adjustment can be found in Table 8 of this document. Enumeration- Damaged Destroyed Floor Stock Small Cigar Counting Error Returned Shipment Error Stolen Transfer Shrinkage Timing Ending Inventory Ending Inventory Report Jurisdiction Stick Cnt R U Integer - This is the reporting jurisdiction ending inventory stick count. If no stamp is affixed, use the appropriate cod for unstamped cigarettes. Other Jurisdiction Stick Count O U Integer - This is the ending inventory stick count for other jurisdictions.

Details Fed Desc 20 O

U Federal Description Code of product can be found in Table 7 of this document. Cig Fed Desc Type - Enumeration Cigarette Small Cigar MSA Status 10 R

U MSA Status of product can be found in Table 6 of this document. Cig MSA Status Type - Enumeration

OPM SPM NPM

N/A PM NPM1

37 70-121 (11/24/2025)

Details O

U NPM2 NSM Tax Jurisdiction 5 R U Taxing jurisdiction associated with stamp type can be found in Table 2 of this document. Cig Tax Jurisdiction Type - Enumeration - IA UPC Number 25 R U Universal Product Code (UPC) number for the brand. UPCUOM 10 R U Unit of Measure for the universal product code for the brand being reported can be found in Table 1 of this document. Cig UPCUOM Type - Enumeration PAK - Pack Manufacturer 35 R U Manufacturer Name Manufacturer EIN 9 O U Manufacturer's FEIN Brand Family 35 R U Brand family name of product Quantity R U Integer - Number of units Sticks Per Pack R U Integer - Number of cigarette sticks per pack Total Sticks R U Integer - Total number of cigarette sticks

38 70-121 (11/24/2025) Appendix B: Tobacco XML Guide

EDI Implementation Guide XML Electronic Filing for Tobacco Data Initial Version V1.0 dated June 2024 Updated Version V1.1 dated October 2024 Updated Version V1.2 dated October 2024 Updated Version V1.3 dated September 2025 Updated Version V1.4 October 2025 Updated Version V1.5 November 2025

39 70-121 (11/24/2025)

Version History Date Author Version Description 06/16/2024 Iowa Department of Revenue Version V1.0 Initial Version 10/03/2024 Iowa Department of Revenue Version 1.1 Updated Version 10/03/2024 Iowa Department of Revenue Version 1.2 Update little/small cigar language. Add UPCNumber &

UPCUOM

09/18/2025 Iowa Department of Revenue Version 1.3 Changed Optional Fields to Required also restricted number of characters on fields. 10/14/2025 Iowa Department of Revenue Version 1.4 Added business rules for cigarette and tobacco on page 11 of this guide. Added instructions for locating errors in XML file on page 10 of this guide. 11/24/2025 Iowa Department of Revenue Version 1.5 Changed required/optional fields. Changed Tax Due, Penalty Due, Interest Due, Total Due to optional. State Contact Questions: Contact us by phone at: 515-281-3114 or by email at: IDRCigarette@iowa.gov or by mail at: ATTN: Cigarette/Tobacco PO Box 10472 Des Moines IA 50306-0472 Table 1 ‐ Unit Description Codes Table 1 lists the codes for unit description of product. Unit of Measure Codes Description PAK Pack STK Stick BOX Box ECH Eaches BAG Bag TIN Tin FOI Foil CAN Can BUL Bulk TUB Tub PCH Pouch BUN Bundle

40 70-121 (11/24/2025) PLG Plug CUT Cut BOT Bottle JAR Jar OTH Other Table 2 ‐ Tax Jurisdiction Codes Table 2 lists the correct tax jurisdiction code for the receipt and disbursement of tobacco products. Code Description Code Description Code Description AL Alabama KY Kentucky OK Oklahoma AK Alaska LA Louisiana OKTRB Oklahoma Tribal New Unity Rate AZ Arizona MA Massachusetts OR Oregon AR Arkansas MD Maryland PA Pennsylvania ARMOA Arkansas/Missouri Border ME Maine RI Rhode Island AROKA Arkansas/Oklahoma Border MI Michigan SC South Carolina CA California MN Minnesota SD South Dakota CO Colorado MNTRB Minnesota Tribal TN Tennessee CT Connecticut MO Missouri TX Texas DE Delaware MOJAC Missouri Jackson County UT Utah FL Florida MOSTY Missouri St. Louis County VT Vermont GA Georgia MS Mississippi VA Virginia HI Hawaii MT Montana WA Washington ID Idaho NE Nebraska WV West Virginia IL Illinois NV Nevada WI Wisconsin ILCKC Illinois Cook County NH New Hampshire WITRB Wisconsin Tribal IN Indiana NJ New Jersey WY Wyoming IA Iowa NM New Mexico IAMRT1 Iowa Modified Risk Tobacco NY New York IAMRT2 Iowa Modified Risk Tobacco NC North Carolina KS Kansas ND North Dakota KSTRB Kansas Tribal OH Ohio

41 70-121 (11/24/2025) Table 3 ‐ Schedule Codes Table 3 lists codes for reporting schedules for receipt and disbursement of tobacco products. Code Description Allowed to be used when reporting by: Resident and Non-Resident Wholesalers and Subjobbers Manufacturers 1A OTP received from a manufacturer or first importer YES NO 1B OTP received from a person other than a manufacturer or first importer, (e.g., wholesaler, distributor, or other licensee)

YES NO

1C OTP received from a retailer or end user YES NO 1D OTP received by a manufacturer or first importer from a person other than a manufacturer or first importer

YES YES

2A OTP disbursed by a manufacturer or first importer YES YES 2B OTP disbursed to a person other than a manufacturer or first importer, (e.g., wholesaler, distributor, or other licensee)

YES NO

2C OTP disbursed to a retailer or end user YES NO 2D OTP returned to the manufacturer YES NO Table 4 ‐ Transaction Document Types When reporting receipts and disbursements, filers must indicate the type of document in which the information is obtained. Table 4 provides codes for these document types. Type Invoice Purchase Order Credit Memo Affidavit Returned Goods Authorization Confirmation Bill of Lading Other

Table 5 ‐ Type of Customer Table 5 lists the codes for the type of company with which a filer is doing business. Code Description Distributor Distributor Manufacturer Manufacturer Retailer Retailer Subjobber Subjobber Employee Employee Customer Customer Wholesaler Wholesaler Delivery Seller Delivery Seller Native Native Military Military Government Government Inter-Branch Transfer Inter-Branch Transfer Distribution Center Distribution Center Deployment Table 6 ‐ Tobacco MSA Status Types Table 6 lists the manufacturer codes for MSA status. Code Description OPM Original Participating Manufacturer SPM Subsequent Participating Manufacturer NPM Non-Participating Manufacturer N/A Not Applicable PM Participating Manufacturer NPM1 Non-Participating Manufacturer 1 NPM2 Non-Participating Manufacturer 2 NSM Texas

Table 7 ‐ Federal Description Codes Table 7 lists federal description codes for types of products both received and disbursed. Code Chewing Tobacco Cigarette Cigarette Paper Cigarette Tube Large Cigar Pipe Tobacco Roll Your Own Small Cigar Snuff Alternative Nicotine Product E-liquid Product Vapor Product Other Table 8 ‐ State Description Codes Table 8 lists state description codes for types of products both received and disbursed. Code Description IA-OTP1 Other Tobacco Products Taxed at 50% of the Wholesale Sales Price IA-CGR1 Cigars Taxed at $0.50 Per Cigar IA-CGR2 Cigars Taxed at 50% of the Wholesale Sales Price IA-SNF1 Snuff Products Taxed at $1.19 Per Ounce (oz.) IA-VAP1 Non-Taxable Vapor and Electronic Nicotine Delivery Systems (ENDS) Products Table 9 ‐ Type of Address Codes Table 9 lists address codes for the origin and destination of products. Code Description Mailing Mailing Address Type Location Physical Location Address Type Billing Billing Address Type Delivery Delivery Address Type

44 70-121 (11/24/2025) Table 10.1a. ‐ Iowa XPath for Transmission Header Tobacco Schema Elements Attribute String R/O U/N Expected Value Tobacco Transmission Tobacco Transmission R U Root element. ** Transmission Header Transmission Header Record Count 25 R U The number of records in the transmission. Parent for transmission information. ** ReturnState Return State State Schema Version 50 R U Root element. ** Transmission Header Jurisdiction 3 R U IA Transmission Id 30 R U A unique identifier for the state to use when talking to the filer about specific issues. It is a unique identifier specific to this XML filing. Timestamp 25 R U Date and time the XML file was created. Transmitter ETIN R C U N The ETIN of the transmitter EFIN C N The EFIN of the transmitter State EIN 20 C U The permit number issued by IA Process Type 1 R U Enter the type of submission. "T" for test and "P" for production. Agent Identifier 8 O N Reporting Agent Signature O N Ack Address 75 O N Table 10.1b. ‐ Iowa XPath for Return Header State Tobacco Schema Elements Attribute String R/O U/N Expected Value Return State Submission ID 20 R U Unique identifier for the state to use when talking to the filer about specific issues. Can be the same as Transmission Id-First 13 characters are numbers and for the last 7 lower case alpha numeric. Ex:8765493756123ia56987 Return Header State Binary Attachment Count 1 R U Attribute value - "0" (zero). Integer NN Type - Required if you attach a document. Value indicates the number of attached documents. Return Data State R U Parent for complete Tobacco return. See expanded elements below for required and optional fields. Binary Attachment O U Parent for a binary attachment - Used to include a PDF to the zipped package. See expanded elements below for required and optional fields. Financial Transaction O U Parent for a financial transaction - Allows ability to make a payment from checking, savings, or ACH. Payments can

45 70-121 (11/24/2025) be warehoused and scheduled as needed. See expanded elements below for required and optional fields. Return Header State

Jurisdiction 3 R U IA Timestamp record count 25 R U The date and time the XML file was created Tax Period Begin Date 10 R U First day of the tax period (YYYY-MM-DD) Tax Period End Date 10 R U Last day of the tax period (YYYY-MM-DD) Tax Year 4 R U Tax year being reported Quarter 1 R U Selected the enumerated list (1,2,3, or 4) Disaster Relief 100 O N ISP Number 1 O N Paid Preparer Information O U Parent for preparer information - if appropriate. See expanded elements below for required and optional fields. Originator O U Parent that contains a choice of EFIN or Agent Identifier, and Originator Type Cd, and Practitioner PIN. See expanded elements below for require and optional fields. Software ID 10 O U Identifies the software package Software Version 20 O U Identifies the particular version of the software Internet Protocol O U Parent that contains a choice of IPv4AddressTxt or IPv6AddressTxt. See expanded elements below for required and optional fields. Signature Option O U Parent that contains choice of Signature Document or Signature PIN. See expanded elements below for required and optional fields. Amended Return Indicator 1 O U Use this element when reporting data for an amended return; put an "X" in this element. If you are reporting data for an original return; this element is not used. Original Submission Id O U Contains the original submission ID when amended return Original Submission Date O U Date of original submission when submitting amended return - CCYY-MM-DD Return Type 10 R U Enter "FormIATobs" Tax Due 10 O U ACH Amount Type - 10 digits and two fraction digits Penalty Due 10 O U ACH Amount Type - 10 digits and two fraction digits Interest Due 10 O U ACH Amount Type - 10 digits and two fraction digits Total Due 10 O U ACH Amount Type - 10 digits and two fraction digits Filer R U Identifies the filing entity - Parent that contains EIN, State EIN, Name, In Care Of Nm, Name Control and a choice US Address or Foreign Address. See expanded elements below for required and optional fields. Business Representative R U Parent that contains Person Name, Person Title Txt, Taxpayer PIN, choice of Phone Num or Foreign Phone Num

46 70-121 (11/24/2025) Table 10.1c. ‐ Iowa XPath for Binary Attachment Tobacco Schema Elements Attribute String R/O U/N Expected Value Binary Attachment Binary Attachment Document ID 30 O U ID Type - Used to uniquely identify the document in this return - attribute Name of document - must be unique within the return - attribute Software ID and Software version are collected in the Return Header State-attribute. See expanded elements below for required and optional fields. Document Name 20 Software Id 10 Software Version 20 Reference 20 O U Reference as needed Document Type Cd O U Document Type - Value is "PDF" Desc 128 O U Description of Attachment Attachment Location Txt 64 R U Table 10.1d. ‐ Iowa XPath for Financial Transaction Tobacco Schema Elements Attribute String R/O U/N Expected Value Financial Transaction Financial Transaction O U Parent for a financial transaction - Allows ability to make a payment from checking, savings, or ACH. Payments can be warehoused and scheduled as needed. See expanded elements below for required and optional fields. State Payment C R U U Parent for a payment - repeats as needed - Choice with Refund Direct Deposit ACH Credit Info, and Estimated Payments. See expanded elements below for required and optional fields. Refund Direct Deposit R U Parent for State Direct Deposit Type for the direct deposit of a refund - repeats up to 3 times. See expanded elements below for required and optional fields. ACH Credit Info R U Parent for ACH Credit Detail Type - for ACH payment. See expanded elements below for required and optional fields. Estimated Payments O U Parent for ACH Entity Detail Type - Repeats up to 4 times. See expanded elements below for required and optional fields. State Payment Checking 1 C R U U Use this element when indicating a checking account; put an "X" in this element. Savings record count 1 R U Use this element when indicating a savings account; put an "X" in this element. Routing Transit Number R U Routing Transit Number Type - Value of RTN Bank Account Number 17 R U Bank Account Number Type - Value of bank account number Payment Amount R U ACH Amount Type - Decimal 10 with 2 decimal places

47 70-121 (11/24/2025) Identification Number 15 O U ACH Identifier Type - Used to identify the payment Account Holder Name 22 O U ACH Name Type - Name of account holder Account Holder Type 1 O N Bank Account Holder Type - Value is 1 for Business, 2 for Personal Requested Payment Date 10 O U YYYY-MM-DD Date for payment to be made - can be warehoused Addenda Record O U Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields. Not IAT Transaction 10 C R N N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating not IAT Transaction; put an "X" in this element. Full IAT R N See expanded elements below for required and optional fields. Addenda Record Taxpayer Identification 15 O U ACH Identifier Type - Taxpayer id if appropriate Tax Type Code FTA Code O R U U 3 digits - FTA Code - Tobacco Tax 073 State Tax Type Code R U Tax Type - Tobacco - 606 Tax Period End Date 10 O U YYYY-MM-DD Last day of the tax period TXP Amount Sub Amount Type 1 O R U U TXP Sub amount Sub Amount R U ACH Amount Type - Amount RefundDirect Deposit Telephone Number O U Telephone Number Routing Transit Number O U Routing Transit Number Type - Value of RTN Bank Account Number 17 O U Bank Account Number Type - Value of bank account number Amount O U ACH Amount Type - Decimal 10 with 2 decimal places Checking 1 R U Use this element when indicating a checking account; put an "X" in this element. Savings 1 R U Use this element when indicating a savings account; put an "X" in this element. Not IAT Transaction 10 C R N N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating not IAT Transaction; put an "X" in this element. Full IAT R N See expanded elements below for required and optional fields. ACH Credit Info Payment Amount R U ACH Amount Type - Decimal 10 with 2 decimal places Identification Number O U ACH Identifier Type- Taxpayer ID if appropriate Requested Payment Date O U Routing Transit Number Type - Value of RTN Requested Payment Date O U YYYY-MM-DD Date for payment to be made

48 70-121 (11/24/2025) Addenda Record O U Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields. Not IAT Transaction R N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating not IAT Transaction; put an "X" in this element. Addenda Record Taxpayer Identification 15 O U ACH Identifier Type - Taxpayer id if appropriate Tax Type Code FTA Code O R U U 3 digits - FTA Code - Tobacco Tax 073 State Tax Type Code R U Tax Type - Tobacco-606 Tax Period End Date 10 O U YYYY-MM-DD Last day of the tax period TXP Amount Sub Amount Type 1 O R U U TXP Sub amount Sub Amount R U ACH Amount Type - Amount Estimated Payments Checking 1 C R U U Use this element when indicating a checking account; put an "X" in this element. Savings 1 R U Use this element when indicating a savings account; put an "X" in this element. Routing Transit Number R U Routing Transit Number Type - Value of RTN Bank Account Number 17 R U Bank Account Number Type - Value of bank account number Payment Amount R U ACH Amount Type - Decimal 10 with 2 decimal places Identification Number 15 O U ACH Identifier Type - Used to identify the payment Account Holder Name 22 O U ACH Name Type - Name of account holder Account Holder Type 1 O U Select from the enumerated list: 1 for Business or 2 for Personal. Requested Payment Date 10 O U YYYY-MM-DD Date for payment to be made Addenda Record O U Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields. Not IAT Transaction C R N N Use this element when indicating not IAT Transaction; put an "X" in this element. Is IAT Transaction Receiving DFI Name 50 R N Use this element when indicating is IAT Transaction; put an "X" in this element. Full IAT R N See expanded elements below for required and optional fields. Addenda Record Taxpayer Identification 15 O U ACH Identifier Type - Used to identify payment Tax Type Code FTA Code O R U U 3 digits - FTA Code - Tobacco Tax 073 State Tax Type Code R U Tax Type - Tobacco - 606 Tax Period End Date 10 O U YYYY-MM-DD Last day of the tax period TXP Amount Sub Amount Type 1 O R U U TXP Sub amount Sub Amount R U ACH Amount Type - Amount

49 70-121 (11/24/2025) Table 10.2a. ‐ Sch Transaction-Uniform Transaction Schedule Tobacco Schema Elements Attribute String R/O U/N Expected Value Return State Return Data State R U Parent for complete Tobacco return. See expanded elements below for required and optional fields. Return Data State Sch Transaction R U Parent for the uniform transaction schedule contains the choice of Schedule or No Transactions. See expanded elements below for required and optional fields. Sch Transaction Schedule C U Required if you have activity. Schedule node - repeats as needed - Contains Type Of Schedule and Transaction Document. See expanded elements below for required and optional fields. No Transactions 1 C U Use this element when you have no transactions to report; put an "X" in this element.

Schedule Type Of Schedule

2 R U Receipt and disbursement schedules are found in Table 3 of this document. Select from the enumerated list. Tob

Schedule Type - Enumerated values -

1A - OTP received from manufacturer or first importer 1B - OTP received from a person other than a manufacturer or first importer 1C - OTP received from a retailer or end user 1D - OTP received by manufacturer or first importer from a person other than a manufacturer or first importer 2A - OTP disbursed by a manufacturer or first importer 2B - OTP disbursed to a person other than a manufacturer or first importer 2C - OTP disbursed to a retailer or end user 2D - OTP returned to the manufacturer Transaction Document R U Parent for a transaction -repeats as needed - Uses Invoice Type. See expanded elements below for required and optional fields.

Transaction Document

Date 10 R U Invoice Date YYYY-MM-DD Type Of Trans Doc 35 R U Tob Trans Document Type schedules are found in Table 4 of this document. Select from the enumerated list: Invoice Purchase Order Credit Memo Affidavit Returned Goods Authorization Bill of Lading Confirmation Other Doc Number 20 R U Document number

50 70-121 (11/24/2025) Type Of Customer 20 R U Tob Type Of Customer schedules are found in Table 5 of this document. Select from the enumerated list: Distributor Manufacturer Retailer Subjobber Employee Customer Wholesaler Delivery Seller Native Military Government Inter-Branch Transfer Distribution Center Name R U Parent for Business Name Line 1Txt and BusinessNameLine2Txt. See expanded elements below for required and optional fields. Address R U Tob Address Type - Repeats up to 4 times Contains choice of US Address or Foreign Address and a Type Of Address node. See expanded elements below for required and optional fields. EIN 9 R U Seller or purchaser FEIN State EIN 20 O U The permit number issued by the State of Iowa to a purchaser or seller if they have one. Customer ID 35 O U Customer identification of seller or purchaser, if used Transactions R U Parent for Tob inventory Type - Repeats as needed. See expanded elements below for required and optional fields. Delivery Service O U Parent for Delivery Service Type if delivery service is used. See expanded elements below for required and optional fields. Name BusinessNameLine1Txt 75 R U Name of seller or purchaser based on the schedule being reported BusinessNameLine2Txt 75 O U DBA name of seller or purchaser based on the schedule being reported Address US Address C U Parent of Filer's US Address Foreign Address C U Parent of Filer's Foreign Address US Address

51 70-121 (11/24/2025) In Care Of Nm 50 O U In care of name of the purchaser Foreign Address AddressLine1Txt 35 R U Seller or purchaser Foreign Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser Foreign Street Address Line 2, if appropriate City Nm 50 R U Seller or purchaser city Province Or State Nm 50 O U Seller or purchaser province or state Country Cd 2 R U Select the country code from the enumerated list. Foreign Postal Cd 50 R U Seller or purchaser Foreign Postal Code-Text Type In Care Of Nm 50 O U In care of name of the purchaser TypeOfAddress Type Of Address 20 R U Federal Description Code of product can be found in Table 9 of this document. Tob Type Of Address Type - Enumeration Mailing Location Billing Delivery Transactions Transactions Fed Desc 35 R U Federal Description Code of product can be found in Table 7 of this document. Tob Fed Desc Type - Enumeration Chewing Tobacco Cigarette Cigarette Paper Cigarette Tube Large Cigar Pipe Tobacco Roll Your Own Small Cigar Snuff Alternative Nicotine Product E-Liquid Product Vapor Product Other State Desc 20 R U State description codes of product can be found on Table 8 of this document. Tob State Desc Type - State description of product - Enumeration IA-OTP1 - OTP taxed at 50% of wholesale sales price IA-CGR1 - CIGAR Cigars taxed at $0.50 per cigar IA-CGR2 - Cigars taxed at 50% of the wholesale sales price IA-SNF1 - Snuff products taxed at $1.19 per oz. IA-VAP1 - Non-taxable vapor and ENDS products MSA Status 10 R U MSA Status of product can be found in Table 6 of this document. Tob MSA Status Type - Enumeration OPM

52 70-121 (11/24/2025)

SPM NPM

N/A PM NPM1 NPM2 NSM Price 17 R U US Decimal Amount Type-Price of Product Tax Jurisdiction 5 R U Tob Tax Jurisdiction Type can be found in Table 2repeats up to 10 times - Tax jurisdiction abbreviations - UNTAXED - Untaxed IA-Iowa Product Description 85 R U Sale price of tobacco products-US Decimal Amount Type- Dollars and cents Manufacturer 85 R U Manufacturer Name Manufacturer EIN 9 O U Manufacturer's EIN Brand Family 85 R U Brand family name of product sold and received Unit 25 R U Integer Type-Lowest number of consumable units in retail package. (No negative amounts allowed) Unit Description 10 R U Unit Description in retail package can be found in Table 1 of this document. Tob Unit Description Type - Description of unit in retail package - Enumeration PAK - Pack STK - Stick BOX - Box ECH - Eaches BAG -Bag TIN - Tin FOI - Foil CAN - Can BUL - Bulk TUB - Tub PCH - Pouch BUN - Bundle PLG - Plug CUT - Cut BOT - Bottle JAR - Jar Weight Volume R U Decimal Type-weight or volume of product. Decimal places to 4. (No negative amounts allowed) IA-SNF1 - If you are reporting a single can the Weight/Volume is for a single can. If you are reporting more than one can Weight/Volume would be the weight of multiple cans.

53 70-121 (11/24/2025) Value 17 R U US Decimal Amount Type-Dollars and cent. Value of product. Decimal places to 4 (No negative amounts allowed) IA-OTP1- If value (wholesale price) is for a box or packquantity would be the number of boxes or packs. If value is for each individual product-quantity would be number of individual can or pack. IA-CGR1- When reporting a cigar that is equal to or greater than $1.00 report for each cigar. Do not report by packages. IA-CGR2- When reporting a cigar that is less than $1.00 report for each cigar. Do not report by packages.

Quantity 25 R U Integer Type-Number of units. (No negative amounts allowed) Stick Count 25 R U Integer Type-Number of tobacco product sticks. (No negative amounts allowed) Extended Taxable Amount

R U IA-OTP1 = Value x Quantity IA-SNF1 = Weight x Quantity IA-CGR1 = Stick Count IA-CGR2 = Value X Quantity IA-VAP1 = N/A. Decimal Amount Type -Dollars and cents. Decimal places to 4 UPCNumber 25 O

U Universal Product Code (UPC) number for the brand UPCUOM 10 O U Tobacco Unit Description codes can be found in table 1 in this document. Tob Unit Description Type - Unit of Measure for UPC - Enumeration PAK - Pack STK - Stick BOX - Box ECH - Eaches BAG -Bag TIN - Tin FOI - Foil CAN - Can BUL - Bulk TUB - Tub PCH - Pouch BUN - Bundle PLG - Plug CUT - Cut

54 70-121 (11/24/2025) BOT - Bottle JAR - Jar Delivery Service Document

Name Business Name Line1Txt R R U U Name of the delivery service Business Name Line2Txt 75 O U DBA Name of the delivery service EIN 9 O U Delivery service FEIN Address R U Tob Address Type - Repeats up to 4 times Contains choice of US Address or Foreign Address and a Type Of Address node. See expanded elements below for required and optional fields. Phone 10 R U Delivery service phone number Address US Address C U Parent of Seller or Purchaser US Address. See expanded elements below for required and optional fields. Foreign Address C U Parent of Seller or Purchaser Foreign Address. See expanded elements below for required and optional fields. US Address

AddressLine1Txt 35 R U Seller or purchaser U.S. Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser U.S. Street Address Line 2, if appropriate City Nm 22 R U Seller or purchaser city State Abbreviation Cd 2 R U Select the state code from the enumerated list ZIP code 9 R U Seller or purchaser ZIP code In Care Of Nm 50 O U In care of name of the purchaser Foreign Address AddressLine1Txt 35 R U Seller or purchaser Foreign Street Address Line 1 AddressLine2Txt 35 O U Seller or purchaser Foreign Street Address Line 2, if appropriate City Nm 50 R U Seller or purchaser city Province Or State Nm 50 O U Seller or purchaser province or state Country Cd 2 R U Select the country code from the enumerated list. Foreign Postal Cd 50 R U Seller or purchaser Foreign Postal Code-Text Type In Care Of Nm 50 O U In care of name of the purchaser TypeOfAddress Type Of Address 20 R U Address Type Code can be found in Table 9 of this document. Tob Type Of Address - Enumeration Mailing Location Billing Delivery

Iowa Cigarette and Tobacco Tax Uniformity Guide