Iowa Cigarette and Tobacco Tax Uniformity Guide

Iowa Cigarette and Tobacco Tax
Uniformity Guide
FTA Tobacco Tax Section Central Region

# 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

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

# 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 create 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, supplier, dealer, exporter, importer, and/or sub-Jobber. Agents typically file tax or information returns.

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 which 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

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 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".
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).

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 seller 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 jurisdictional 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".)

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 section 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 combination of yearly payments to the states and voluntary restrictions on advertising and marketing tobacco products.

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 electronic 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".)

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 suspected 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.

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.

# 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.

# Electronic Filing Receipt Confirmation

A confirmation will be sent when a report is received electronically.

# Tax Calculation for Tobacco Products (Uniform Tobacco Return)

# Gross Value calculation for Uniform Cigarette Return

# Total Sticks calculation for Uniform Cigarette Return

# 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

# Version History

# 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.

# Code Description

# YES NO

Table 10 ‐ Additional Definitions

# 75 O

Table 10.1b. ‐ Iowa XPath for Return Header State Attribute

Submission ID

String R/O
R
U/N
U

# Expected Value

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
Attribute value - "0" (zero). Integer NN Type - Required if

Binary Attachment

Return Header State
Count

Return Data State

Binary Attachment

# Financial Transaction

# Business Representative

# Enter "FormIACigs"

ACH Amount Type - 10 digits and two fraction digits ACH Amount Type - 10 digits and two fraction digits ACH Amount Type - 10 digits and two fraction digits ACH Amount Type - 10 digits and two fraction digits 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.
Parent that contains Person Name, Person Title Text, Taxpayer PIN, choice of Phone Number or Foreign Phone Number

Table 10.1c. ‐ Iowa XPath for Binary Attachment

Binary Document ID
Attachment

String R/O U/N Expected Value
30 ID Type - Used to uniquely identify the document in this return - attribute Name of document - must be unique within

Document Name

Binary Attachment

Software ID
O U the return - attribute Software ID and Software version are collected in the Return Header State-attribute. See expanded

Software Version
Reference

Document Type Cd
Desc
Attachment Location Txt elements below for required and optional fields.

20 O U Reference as needed

O U Document Type - Value is "PDF"

128 O U Description of Attachment

64 R U
Table 10.1d. ‐ Iowa XPath for Financial Transaction-Iowa does not accept payments with the return.

Cigarette Elements
Schema
Financial
Transaction

Financial Transaction

State Payment

Refund Direct Deposit

ACH Credit Info

Estimated Payments
State
Checking
Payment

# Attribute String R/O U/N Expected Value

Parent for a financial transaction - Allows ability to make a payment from checking, savings, or O U ACH. Payments can be warehoused and scheduled as needed. See expanded elements below for required and optional fields.
Parent for a payment - repeats as needed -

# Choice with Refund Direct Deposit ACH Credit

R U

Telephone Number

# Routing Transit Number Type - Value of RTN

Bank Account Number Type - Value of bank account number ACH Amount Type - Decimal 10 with 2 decimal places Use this element when indicating a checking account; put an "X" in this element.
Use this element when indicating a savings account; put an "X" in this element.
N

Not IAT Transaction
R
C N
Use this element when indicating not IAT Transaction; put an "X" in this element.

Receiving DFI N
Is IAT Transaction 50 R Use this element when indicating not IAT Name Transaction; put an "X" in this element.
N

ACH Credit

ACH Identifier Type- Taxpayer ID if appropriate

Parent for Addenda RecordType - Repeats as O U needed. See expanded elements below for required and optional fields.
R N Use this element when indicating not IAT Transaction; put an "X" in this element.

Addenda Taxpayer Identification
Record

Not IAT Transaction
Transaction; put an "X" in this element.
15 O U ACH Identifier Type - Taxpayer id if appropriate R U 3 digits - FTA Code - Cigarette Tax 072 O U R U Tax Type - Cigarette - 601 10 O U YYYY-MM-DD Last day of the tax period

1 O R U U TXP Sub amount

R U ACH Amount Type - Amount
1 R U Use this element when indicating a checking C U account; put an "X" in this element.
1 R U Use this element when indicating a savings account; put an "X" in this element.

# R U Routing Transit Number Type - Value of RTN

17 R U Bank Account Number Type - Value of bank account number R U ACH Amount Type - Decimal 10 with 2 decimal places 15 O U ACH Identifier Type - Used to identify the payment 22 O U ACH Name Type - Name of account holder 1 O U Select from the enumerated list: 1 for Business or 2 for Personal.
10 O U YYYY-MM-DD Date for payment to be made O U Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields.
R N Use this element when indicating not IAT C N Transaction; put an "X" in this element.

Receiving DFI
Is IAT Transaction 50 R N Use this element when indicating is IAT Name

Addenda Taxpayer Identification
Record

# Tax Period End Date

Transaction; put an "X" in this element.
R N See expanded elements below for required and optional fields.
15 O U ACH Identifier Type - Used to identify payment R U 3 digits - FTA Code - Cig Tax 072 O U R U Tax Type - Cigarette - 601 10 O U YYYY-MM-DD Last day of the tax period

Sub Amount Type
TXP

1 O R U U TXP Sub amount

Table 10.2a. ‐ Sch Transaction-Uniform Transaction Schedule

Return Data State

Return Data
State

Sch Transaction

Sch Transaction
Schedule

No Transactions
Schedule

Transaction Document

Transaction Date
Document

Type Of Trans Doc

# Attribute String R/O U/N Expected Value

Parent for complete Cigarette return. See expanded R U elements below for required and optional fields.
Uniform transaction schedule. Parent for the uniform transaction schedule contains the choice of Schedule or No R U Transactions. See expanded elements below for required and optional fields.
Required if you have activity. Schedule node - repeats as needed - Contains Type Of Schedule and Transaction C U Document. See expanded elements below for required and optional fields.
Use this element when you have no transactions to report;
1 C U put an "X" in this element.
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 21 R U 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 Parent for a transaction -repeats as needed - Uses Invoice R U Type. See expanded elements below for required and optional fields.

10 R U Invoice Date YYYY-MM-DD
35 R U Cig Trans Document Type schedules are found in Table 4 of this document. Select from the enumerated list:

Doc Number

Type Of Customer
Name
Address

EIN Customer FEIN

Customer ID
Transactions

Delivery Service

20 R

20 R
R
R
9 R

20 O

35 O
R
O

75 R

75 O
C
C

35 R

35 O
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U

• Other

Document number

Cig Type Of Customer Type schedules are found in Table 5 of this document. Select from the enumerated list:

• Distributor



Text version of this table

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

• Retailer
• Subjobber
• Employee
• Customer
• Wholesaler
• Seller
• Native
• Military
• Government
• Inter-Branch Transfer
• Distribution Center

Parent for Business Name Line 1Txt and BusinessNameLine2Txt. See expanded elements below for required and optional fields.
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.
Seller or purchaser FEIN
The permit number issued by the State of Iowa Customer identification of seller or purchaser, if used Parent for Cig inventory Type - Repeats as needed. See expanded elements below for required and optional fields.
Parent for Delivery Service Type if delivery service is used.
See expanded elements below for required and optional fields.
Name of seller or purchaser based on the schedule being reported DBA name of seller or purchaser based on the schedule being reported

Parent of Filer's US Address

City

Province Or State

Transactions Fed Desc

# Manufacturer EIN

# TypeOfAddress Type Of Address

R
R
R
R
O
R
U
O
O
R
R
C
C
R
O
R
R
R
O
R
O
R
O
R
R
O
R
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
Brand family name of product sold and received Integer Type-Number of units Integer Type-Number of cigarette sticks per pack Integer Type-Total number of cigarette sticks Sale price of cigarettes-US Decimal Amount Type-Dollars and cents Name of the delivery service DBA Name of the delivery service

Parent of Seller or Purchaser US Address

# Parent of Seller or Purchaser Foreign Address

Table 10.2b. ‐ Sch Unaffixed Stamp Report-Uniformity Stamp Report

Elements String R/O Expected Value Parent for complete Tobacco return. See expanded

Return Data State

Return Data State
R U elements below for required and optional fields.
Uniform unaffixed stamp report. Required if you have any unaffixed stamps during the reporting period. See

Sch Unaffixed Stamp Report

Sch Unaffixed
R U expanded elements below for required and optional fields.
Parent for Stamp. Beginning inventory of unaffixed

Beginning Inventory
Stamp Report R U stamps. See expanded elements below for required and optional fields.

Parent for Stamp Inv Type - Ending inventory of End Inventory R U unaffixed stamps. See expanded elements below for required and optional fields.

Stamp Inv Type - Stamps affixed. See expanded

Stamps Affixed

Beginning Inventory
O U elements below for required and optional fields.
This is the total beginning inventory of stamps for the Total Inventory Count R U reporting period.
This is the total beginning inventory value of the

Total Inventory Gross Value
Details
Purchases

Stamp UOM
Count

Gross Value

17 R
5 R

35 O
R U

35 R

25 R

17 R
U stamps for the reporting period.
Taxing jurisdiction associated with stamp type can be found in Table 2 of this document.
U
Cig Tax Jurisdiction Type - repeats up to 10 times -Tax jurisdiction abbreviations - IA

U Orange or Blue
This is the stamp's unit of measure. Cig Stamp UOM U

# Type - Enumerated -20

U - Total number of stamps
US Decimal Amount Type - Dollars and cents -U Gross value of the stamps reported in the "count" element. Iowa Only This is the total purchases of stamps for the reporting Total Purchases Count R U period.
This is the total purchases value of the stamps for the Total Purchases Gross Value 17 R U reporting period.
Date Received 10 R Date stamps were physically received. YYYY-MM-DD U Purchase Order Number 35 R Purchase order number of stamps received U

PurchaseOrderDetails Roll ID
Stamps

35 R

5 R R U
Parent-repeats as needed. See expanded elements U below for required and optional fields.
Roll identification number for stamps received.
U
Taxing jurisdiction associated with stamp type can be U found in Table 2 of this document.

Stamp UOM
Count

Gross Value
Adjustments

Total Adjustments Count

Total Adjustments Gross
Value
Date

Type of Adjustment
Explanation

Stamps Stamp UOM
Count

Gross Value

35 O
R

25 R

17 R
R

17 R

10 R

20 R

100 R
5 R

35 O
R

35 R

35 R

17 R
Cig Tax Jurisdiction Type - repeats up to 10 times -Tax jurisdiction abbreviations -IA

# U Orange or Blue

This is the stamp's unit of measure. Cig Stamp UOM U Type - Enumerated - 20 U U Integer Type-Total number of IA stamps on the roll US Decimal Amount Type - Dollars and cents -U Gross value of the stamps reported in the "count" element.
This is the total adjustments of stamps for the U reporting period.
This is the total adjustments value of the stamps for U the reporting period.
U Date Type - ccyy-mm-dd - Date of adjustment 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

Shipment Error
Stolen
Transfer
Shrinkage
Timing
U Explanation to support adjustment Taxing jurisdiction associated with stamp type can be found in Table 2 of this document.
U
Cig Tax Jurisdiction Type - repeats up to 10 times -Tax jurisdiction abbreviations - IA

O N/A
This is the stamp's unit of measure. Cig Stamp UOM U U Type - Enumerated - 20 U Integer Type-Total number of stamps on the roll US Decimal Amount Type - Dollars and cents -U Gross value of the stamps reported in the "count" element.

End Inventory Total Inventory Count

Total Inventory Gross Value

Stamp UOM
Count

Gross Value

Total Inventory Count

Total Inventory Gross Value

Stamps Affixed
Attribute

Stamp UOM
Details
Count

Gross Value
R

17 R
5 R

35 O
R

35 R

25 R

17 R
R

17 R
5 R

35 O

35 R
R
R

17 R
This is the total ending physical inventory of stamps U for the reporting period.

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

N N/A
U This is the stamp's unit of measure. Cig Stamp UOM Type - Enumerated - 20 U U Integer Type- Total number of stamps at the end of the period.
U US Decimal Amount Type - Dollars and cents -Gross value of the stamps reported in the "count" element.

Table 10.2c. ‐ Sch Pack-Uniformity Physical Inventory of Cigarettes

Return State Return Data State

Return Data Sch Pack
State

Sch Pack

Ending Inventory
Beginning

# Attribute String R/O U/N Expected Value

R U Parent for complete Tobacco return. See expanded elements below for required and optional fields.
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.

Parent for Pack Inventory Adj Type - Choice R U with No Adjustments. See expanded elements below for required and optional fields.
C U
Use this element when you have no inventory 1 R U adjustments to report; put an "X" in this element.

# Parent for Pack Inventory Type. See expanded

R U elements below for required and optional fields.
Integer - This is the reporting jurisdiction beginning inventory stick count. If no stamp is R U affixed, use the appropriate code for unstamped cigarettes.
O O Integer - Other jurisdiction stick count 20 Federal Description Code of product can be U found in Table 7 of this document. Cig Fed R

Little Cigar
U
10 MSA Status of product can be found in Table 6 of this document. Cig MSA Status Type -Enumeration OPM SPM R U NPM N/A PM NPM1 NPM2 NSM

5 R U

10 R
U

9 O U

25 R U
R U
O U

20 R

O U U
U
R
O

5 R U
U

# Manufacturer's FEIN

Brand family name of product
Integer - Number of units
Integer - Number of cigarette sticks per pack Integer - Total number of cigarette sticks Integer - This is the reporting jurisdiction inventory adjustment stick count. If no stamp is affixed, use the appropriate code for unstamped cigarettes.
Integer - This is the inventory adjustment of stick count for other jurisdictions Federal Description Code of product can be found in Table 7 of this document. Cig Fed

10 R
U

9 O U

20 R U
R U
O U

# Manufacturer's FEIN

Brand family name of product
Integer - Number of units
Integer - Number of cigarette sticks per pack Integer - Total number of cigarette sticks Cig Adjustment Type - Type of adjustment can be found in Table 8 of this document.
Enumeration-
Damaged
Destroyed

# Shipment Error

Small Cigar
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

25 R

10 R

35 R
9 O

Manufacturer's FEIN
Brand family name of product
Integer - Number of units
Integer - Number of cigarette sticks per pack U Details

Total Sticks R
U
Integer - Total number of cigarette sticks

# 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

# Version History

# State Contact

# UPCUOM

Changed Optional Fields to Required also restricted number of characters on fields.
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.
Changed required/optional fields. Changed Tax Due, Penalty Due, Interest Due, Total Due to optional.
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 5 ‐ Type of Customer

# 75 O

Table 10.1b. ‐ Iowa XPath for Return Header State

Tobacco Elements Attribute
Schema

Submission ID

20 R
U/N
U

# Expected Value

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
Attribute value - "0" (zero). Integer NN Type - Required if

Binary Attachment

Return Header State
Count

Return Data State

Binary Attachment

# Financial Transaction

1 R
R
O
O
U
U
U
U you attach a document. Value indicates the number of attached documents.
Parent for complete Tobacco return. See expanded elements below for required and optional fields.
Parent for a binary attachment - Used to include a PDF to the zipped package. See expanded elements below for required and optional fields.
Parent for a financial transaction - Allows ability to make a payment from checking, savings, or ACH. Payments can

# Business Representative

# Enter "FormIATobs"

ACH Amount Type - 10 digits and two fraction digits ACH Amount Type - 10 digits and two fraction digits ACH Amount Type - 10 digits and two fraction digits ACH Amount Type - 10 digits and two fraction digits 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.
Parent that contains Person Name, Person Title Txt, Taxpayer PIN, choice of Phone Num or Foreign Phone Num

Table 10.1c. ‐ Iowa XPath for Binary Attachment

Tobacco Schema Elements Attribute

Binary Document ID
Attachment

Document Name

Binary Attachment

Software Id

Software Version
Reference

Document Type Cd
Desc

Attachment Location Txt

# String R/O U/N Expected Value

30 ID Type - Used to uniquely identify the document in this return - attribute Name of document - must be unique within O U 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.

20 O U Reference as needed

O U Document Type - Value is "PDF"

128 O U Description of Attachment

64 R U

Table 10.1d. ‐ Iowa XPath for Financial Transaction Attribute

Tobacco Schema Elements
Financial
Transaction

Financial Transaction

State Payment

Refund Direct Deposit

ACH Credit Info

Estimated Payments

State Payment
Checking

# String R/O U/N Expected Value

Parent for a financial transaction - Allows ability to make a payment from checking, savings, or O U ACH. Payments can be warehoused and scheduled as needed. See expanded elements below for required and optional fields.
Parent for a payment - repeats as needed -

# Choice with Refund Direct Deposit ACH Credit

R U
Info, and Estimated Payments. See expanded elements below for required and optional fields.
Parent for State Direct Deposit Type for the direct deposit of a refund - repeats up to 3 C U R U times. See expanded elements below for required and optional fields.

Parent for ACH Credit Detail Type - for ACH R U payment. See expanded elements below for required and optional fields.

Parent for ACH Entity Detail Type - Repeats up O U to 4 times. See expanded elements below for required and optional fields.
Use this element when indicating a checking 1 R U account; put an "X" in this element.
C U
Use this element when indicating a savings record count Savings

Payment Amount
1 R U account; put an "X" in this element.

R U Routing Transit Number Type - Value of RTN

ACH Amount Type - Decimal 10 with 2 decimal

Not IAT Transaction
ACH Identifier Type - Used to identify the

15 O U payment
22 O U ACH Name Type - Name of account holder

Bank Account Holder Type - Value is 1 for

1 O N

Business, 2 for Personal
YYYY-MM-DD Date for payment to be made -10 O U can be warehoused

10 R N
Transaction; put an "X" in this element.

RefundDirect Telephone Number

# Not IAT Transaction

50 R N Use this element when indicating not IAT C N Transaction; put an "X" in this element.
R N See expanded elements below for required and optional fields.
15 O U ACH Identifier Type - Taxpayer id if appropriate O R U U 3 digits - FTA Code - Tobacco Tax 073 R U Tax Type - Tobacco - 606 10 O U YYYY-MM-DD Last day of the tax period

1 O R U U TXP Sub amount

O U Telephone Number

# O U Routing Transit Number Type - Value of RTN

17 O U Bank Account Number Type - Value of bank account number O U ACH Amount Type - Decimal 10 with 2 decimal places 1 R U Use this element when indicating a checking account; put an "X" in this element.
1 R U Use this element when indicating a savings account; put an "X" in this element.
C R N N Use this element when indicating not IAT Transaction; put an "X" in this element.

ACH Credit Info

Requested Payment Date
50 R N Use this element when indicating not IAT Transaction; put an "X" in this element.
R N See expanded elements below for required and optional fields.

ACH Amount Type - Decimal 10 with 2 decimal

O U ACH Identifier Type- Taxpayer ID if appropriate

Not IAT Transaction
O
R
U
N
Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields.
Use this element when indicating not IAT Transaction; put an "X" in this element.

50 R

15 O
N
U
Use this element when indicating not IAT Transaction; put an "X" in this element.
ACH Identifier Type - Taxpayer id if appropriate U

Tax Type FTA Code
Code
O R U 3 digits - FTA Code - Tobacco Tax 073 U

Tax Type - Tobacco-606
YYYY-MM-DD Last day of the tax period U

Estimated Checking
Payments
1 C R U Use this element when indicating a checking account; put an "X" in this element.
U
Savings

17 R
R

15 O

22 O
1 O

10 O
O
U
U
U
U
U
U
U
U
Use this element when indicating a savings account; put an "X" in this element.

# Routing Transit Number Type - Value of RTN

Bank Account Number Type - Value of bank account number ACH Amount Type - Decimal 10 with 2 decimal places ACH Identifier Type - Used to identify the payment ACH Name Type - Name of account holder Select from the enumerated list: 1 for Business or 2 for Personal.
YYYY-MM-DD Date for payment to be made Parent for Addenda Record Type - Repeats as needed. See expanded elements below for required and optional fields.
N

Not IAT Transaction
C R N Use this element when indicating not IAT Transaction; put an "X" in this element.

Is IAT Transaction
Name
50 R Use this element when indicating is IAT Transaction; put an "X" in this element.
N

15 O U
See expanded elements below for required and optional fields.
ACH Identifier Type - Used to identify payment U

Tax Type FTA Code
Code
O R U 3 digits - FTA Code - Tobacco Tax 073 U

Table 10.2a. ‐ Sch Transaction-Uniform Transaction Schedule

Tobacco Schema Elements

Return Data State

Return Data

State Sch Transaction

Sch Transaction
Schedule

No Transactions
Schedule

Transaction Document
Date

Type Of Trans Doc
Transaction
Document

Doc Number

String R/O
R
R
C
1 C
2 R
R

10 R

35 R

20 R

# Expected Value

Parent for complete Tobacco return. See expanded U elements below for required and optional fields.
Parent for the uniform transaction schedule contains the U choice of Schedule or No Transactions. See expanded elements below for required and optional fields.
Required if you have activity. Schedule node - repeats as needed - Contains Type Of Schedule and Transaction U Document. See expanded elements below for required and optional fields.
Use this element when you have no transactions to U report; put an "X" in this element.
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 U 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 Parent for a transaction -repeats as needed - Uses U Invoice Type. See expanded elements below for required and optional fields.

U Invoice Date YYYY-MM-DD

U Tob Trans Document Type schedules are found in Table 4 of this document. Select from the enumerated list:

U Document number

Type Of Customer
Name
Address
EIN

Customer ID
Transactions

Delivery Service

20 R
R
R
9 R

20 O

35 O
R
O

75 R

75 O
C
C

35 R

35 O

# 22 R

2 R
9 R
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
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

Parent for Business Name Line 1Txt and BusinessNameLine2Txt. See expanded elements below for required and optional fields.
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.
Seller or purchaser FEIN
The permit number issued by the State of Iowa to a purchaser or seller if they have one.
Customer identification of seller or purchaser, if used Parent for Tob inventory Type - Repeats as needed. See expanded elements below for required and optional fields.
Parent for Delivery Service Type if delivery service is used. See expanded elements below for required and optional fields.
Name of seller or purchaser based on the schedule being reported DBA name of seller or purchaser based on the schedule being reported

Parent of Filer's US Address

Fed Desc
Transactions
Transactions

State Desc

# MSA Status

# Seller or purchaser Foreign Postal Code-Text Type

E-Liquid Product

# Vapor Product

Other
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 of product can be found in Table 6 of this document. Tob MSA Status Type - Enumeration OPM

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 EIN 9 O U Manufacturer's EIN

# 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.

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)

# IA-CGR2 = Value X Quantity

BOX - Box

BAG -Bag

TypeOfAddress Type Of Address
R
R
O
O
R
R
C
C
R
O
R
R
R
O
R
O
R
O
R
R
O
R
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U

# Delivery service FEIN