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Oregon Tax E-file Cigarette and Tobacco Uniformity Program

General information

Oregon licensed distributors for cigarette and/or tobacco and manufacturers required by Oregon Department of Justice (DOJ) to file Promise to Address Comprehensive Toxics (PACT) Act or Brand Specific Reports can now participate in a joint filing for the Oregon Department of Revenue (DOR) and the Department of Justice (DOJ). 

Oregon follows the standards approved by the Federation of Tax Administrators (FTA) Tobacco Uniformity Committee to report all required cigarette and tobacco transactions. 

Please continue to file both Uniformity schedules and current required filings with DOR and DOJ until further notice from us. DOJ and DOR will separately notify when you no longer need to file DOR supplemental schedules and DOJ PACT Act and Brand Specific Reports. The Oregon Schedule Uniformity Instructions serve as a cross reference from traditional filings to filing with Uniformity.  

​All filings follow DOJ due dates listed below. If you are required to file monthly, then disregard the instructions for the quarterly report. 

PACT Act Form (cigarette transactions) is due the 10th day of each month for the prior month's activities.

Brand Specific Report (BSR) for Cigarettes (cigarette transactions), Little Cigars (tobacco transactions), and Roll-Your-Own Product (tobacco transactions) with Oregon Tax Paid for All Manufacturers is due every month, no later than the 15th day of the month following the close of the prior reporting month. Include smokeless tobacco transactions if also required to file the Quarterly Brand Specific Report for Smokeless Tobacco Products with Oregon Tax Paid for All Manufacturers.

Quarterly Brand Specific Report for Smokeless Tobacco Products (tobacco transactions) with Oregon Tax Paid for All Manufacturers is due 20 days after the close of the reporting quarter. Quarterly tobacco transactions are only due if not filed monthly with the Brand Specific Report (BSR) for Cigarettes, Little Cigars and Roll-Your-Own Product with Oregon Tax Paid for All Manufacturers. Do not report duplicate transactions. 

​It is recommended that you contact the department when you start to prepare files. Your initial filing should be a test schedule on your Revenue Online (ROL) account.  

All files, regardless of type, are submitted through ROL on the account level under the "I Want" section on the right side of the screen. Cigarette files are submitted to your cigarette account and tobacco files are submitted to your tobacco account. Go to your ROL account and select the appropriate account. Select Test Cigarette (Tobacco) Schedule. Then select Test file for errors and submit. If your submission results in errors, fix them, and resubmit. Whether or not you still have errors, select Submit files with errors for assistance. We will review your file for both formatting and accuracy.  

If you don't have an ROL account and need assistance, please see Contact Us.

​All files, regardless of type, are submitted through ROL on the account level under the "I Want" section on the right side of the screen. Select File Cigarette (Tobacco) Schedule. 

Production file

Enter the period end date, click "add," and then save the file. You can only save files that pass the spreadsheet or XML validation.

Test file

If you are unsuccessful submitting the file, go to Test Schedule. If you are unable to correct the file, then submit the file with errors for assistance.  

​​

Code ​​​E​rr​​or Message​​​​ Cause
​The specific Schema Validation Error Text The data has failed validation. Generally seen before a file is uploaded.
OR-100Invalid Tax Period DatesDate is not the beginning or end date of a month or not within the same year. 
OR-101Invalid EIN/License NumberThe stateEIN (license or account number) are not associated in our records.
OR-102TransactionDocument/TaxPeriod Date MismatchA date in the TransactionDocument is not within the reported tax period in ReturnHeaderState.
OR-103Duplicate original filingWe have received a submission for that stateEIN and tax period, and the amended indicator is not sent.
OR-104Amended before original We have not received a submission for that stateEIN and tax period, and the amended indicator is sent.
OR-105StampPurchaseReceived/TaxPeriod Date MismatchA date within … SchUnaffixedStamp/Purchases report is not within the reported tax period in ReturnHeaderState.
OR-106StampAdjustment/TaxPeriod Date MismatchA date within … SchUnaffixedStamp/Adjustments is not within the reported tax period in ReturnHeaderState. ​


​If a file is submitted with an error in the spreadsheet or the schema, ROL gives immediate feedback that there is an error in the file. If the file uploads, you'll receive an email within 24 hours stating that the file was accepted or rejected. If the file was rejected, then it's due to one or more errors from OR-100 to OR-106 in the business rules, unless your spreadsheet submission had more than 400,000 lines or your XML was more than 32MB in size.  ​

Filing types by program

​Oregon recognizes that reporting in XML may be an undue burden for some taxpayers. Therefore, Oregon allows the filing of a spreadsheet template to report the required information. Both filing types are filed on your ROL account.

Filing type 1: Oregon Uniformity spreadsheet

You can download the Oregon Uniformity spreadsheet, fill it out and upload it. After downloading it, open it and click "enable" to enable the edits to work.

When you upload the completed spreadsheet, all fields will again be validated.

Data requirements

Required fields are in orange, optional fields are blue. If a blue field has an asterisk, it is required. For example, if an address is foreign and you chose "yes," all fields with the asterisk must be completed before the spreadsheet will validate.  

Cigarette and tobacco spreadsheet guide

Please review the DOR Excel Template User Guide for detailed information regarding the Oregon implementation of the Uniformity cigarette and tobacco filings.

Filing type 2: Oregon Uniformity X​ML

The data will be formatted using Extensible Markup Language (XML). The format of the XML is based on the FTA e-file standard for state e-file programs. It uses standard building blocks and standard packaging. This process is intended for participants with technical expertise to create and validate an XML document, or those using software that provides that service. 

Data requirements

Zero or blank fields: You do not need to transmit any optional element that has a zero or is blank. Send data elements only if they contain data values. Do not send empty data elements (e.g., zero financial fields, unused elements, etc.).


Timestamp format

Oregon does not use the timestamp. However, since it's mandatory in the Uniformity schema, the file will not validate if incorrect. 

The timestamp represents an absolute moment in time when the file is created. It contains a reference to Greenwich Mean Time (GMT). The format is: ccyy-mm-ddThh:mm:ss-hh:mm, where:
  • ccyy-mm-dd is the date; 
  • followed by "T";
  • hh:mm:ss is the time (hours, minutes, seconds); and
  • -hh:mm represents the offset from GMT in hours and minutes.

Example: April 12, 2011 at 3:50:23 PM CDT = 2011-04-12T15:50:23-05:00. Central Daylight Time is five hours behind GMT, thus the -05:00 at the end. This offset will vary by time zone and standard vs. daylight saving time.

Schema 

Developer Guide

Please review the Developer Guide​ for detailed information regarding the Oregon implementation of the Uniformity schema.

Common errors

  • Ampersand (&) in the file, usually in a business name. An ampersand is a special reserved character in XML. It can still be used but must appear as "&" in the XML file.
  • Timestamp format is incorrect. It MUST be ccyy-mm-ddThh:mm:ss-hh:mm where the final -hh:mm represents the GMT offset (number of hours behind GMT).
  • Date format: XML date formats are always ccyy-mm-dd (January 8, 2011 = 2011-01-08).
  • The values in most text fields in XML are of variable length and will not allow leading or trailing spaces (you will need to trim these off before writing to XML).
  • OR license numbers are seven digits. Oregon account numbers for filers who don't need a license are 10 digits. The Oregon identifier must exactly match the Oregon identifier on your ROL account. 
    ​

​Oregon recognizes that reporting in XML may be an undue burden for some taxpayers. Therefore, Oregon allows the filing of a spreadsheet template to report the required information. Both filing types are filed on your ROL account.

Filing type 1: Oregon Uniformity spreadsheet

You can download the Oregon Uniformity spreadsheet, fill it out and upload it. After downloading it, open it and click "enable" to enable the edits to work.

When you upload the completed spreadsheet, all fields will again be validated.

Data requirements

Required fields are in orange, optional fields are blue. If a blue field has an asterisk, it is required. For example, if an address is foreign and you chose "yes," all fields with the asterisk must be completed before the spreadsheet will validate.  

Cigarette and tobacco spreadsheet guide

Please review the DOR Excel Te​mplate User Guide for detailed information regarding the Oregon implementation of the Uniformity cigarette and tobacco filings.

Filing type 2: Oregon Uniformity XML

The data will be formatted using Extensible Markup Language (XML). The format of the XML is based on the FTA e-file standard for state e-file programs. It uses standard building blocks and standard packaging. This process is intended for participants with technical expertise to create and validate an XML document, or those using software that provides that service. 

Data requirements

Zero or blank fields: You do not need to transmit any optional element that has a zero or is blank. Send data elements only if they contain data values. Do not send empty data elements (e.g., zero financial fields, unused elements, etc.).

Timestamp format

Oregon does not use the timestamp. However, since it's mandatory in the Uniformity schema, the file will not validate if incorrect. 

The timestamp represents an absolute moment in time when the file is created. It contains a reference to Greenwich Mean Time (GMT). The format is: ccyy-mm-ddThh:mm:ss-hh:mm, where:
  • ccyy-mm-dd is the date; 
  • followed by "T";
  • hh:mm:ss is the time (hours, minutes, seconds); and
  • -hh:mm represents the offset from GMT in hours and minutes.
Example: April 12, 2011 at 3:50:23 PM CDT = 2011-04-12T15:50:23-05:00. Central Daylight Time is five hours behind GMT, thus the -05:00 at the end. This offset will vary by time zone and standard vs. daylight saving time.

Schema 

Developer Guide

Please review the Developer Guide ​for detailed information regarding the Oregon implementation of the Uniformity schema.


Common errors​

  • ​Ampersand (&) in the file, usually in a business name. An ampersand is a special reserved character in XML. It can still be used but must appear as "&" in the XML file.
  • Timestamp format is incorrect. It MUST be ccyy-mm-ddThh:mm:ss-hh:mm where the final -hh:mm represents the GMT offset (number of hours behind GMT).
  • Date format: XML date formats are always ccyy-mm-dd (January 8, 2011 = 2011-01-08).
  • The values in most text fields in XML are of variable length and will not allow leading or trailing spaces (you will need to trim these off before writing to XML).
  • OR license numbers are seven digits. Oregon account numbers for filers who don't need a license are 10 digits. The Oregon identifier must exactly match the Oregon identifier on your ROL account.​

Tax jurisdiction table

Click here to access the Tax Jurisdiction table

Video links



Contact us

For testing and technical questions regarding the XML schema; the Excel template; uploading XML or spreadsheets to your Revenue Online account; or validating the files on ROL, contact:

Oregon Department of Revenue
Brandon Peters
Phone: 971-718-6784

Email: brandon.peters@dor.oregon.gov

For help setting up a Revenue Online account, contact:

Oregon Department of Revenue
Phone: 503-947-2560
Email: TCU.unit@dor.oregon.gov

For DOJ filing requirement questions, email:

ORDOJTobacco@doj.state.or.us

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