Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Non-Settling Manufacturers (NSM)/Subsequent
Participating Manufacturers (SPM) Reporting


Distributors must file a monthly report of their cigarette and cigarette tobacco product sales manufactured by Non-Settling Manufacturers (NSM) or Subsequent Participating Manufacturers (SPM). The monthly reports must be filed electronically. Each taxpayer responsible for filing the report must have access to the secure WebFile site. Distributor access is exactly the same as when reporting alcohol or tobacco retailer sales.

Report Format

  • This report must be filed electronically. (The first report is due by Oct. 31, 2013.)
  • Each distributor is required to submit nine data elements for the sale of NSM or SPM products.
  • The record format is a CSV (comma separated values) file.
  • Do not send column headings with your data. (The reporting system is set up to receive data only, not column headings.)
  • Do not use quotation marks in any field.
  • The first field is text.
  • The remaining eight fields are numeric.

Report Due Date

Reports are due the last day of the month for the preceding month’s activity.

Record Format for the Tobacco Reporting System

  • Distributor Permit Number
  • Manufacturer ID Number
  • Brand ID Number
  • Number of 20 Packs Stamped
  • Number of 25 Packs Stamped
  • Number of 20 Packs Exempt
  • Number of 25 Packs Exempt
  • RYO Weight Sold
  • RYO Weight Exempt
DATA ELEMENT FIELD LENGTH FIELD TYPE DEFINITION
Distributor Permit Number  8 Character The unique permit number granted by the Comptroller's office to the distributor location
Manufacturer ID Number  4 Numeric The unique number assigned by the Texas Department of Insurance or the Federal Government
Brand ID Number  4 Numeric The unique 4-digit number assigned to a brand by the Comptroller's office
Number of 20 Packs Stamped 11 Numeric Number of 20-count cigarette packs stamped from NSMs or SPMs
Number of 25 Packs Stamped 11 Numeric Number of 25-count cigarette packs stamped from NSMs or SPMs
Number of 20 Packs Exempt 11 Numeric Number of 20-count cigarette packs exempted from stamping and fee
Number of 25 Packs Exempt 11 Numeric Number of 25-count cigarette packs exempted from stamping and fee
RYO Weight Sold 11 Numeric Total weight in ounces of RYO Tobacco from NSMs or SPMs
RYO Weight Exempt 11 Numeric Total weight in ounces of RYO from NSMs or SPMs exempted from tax and fee
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