Virginia Department of Motor Vehicles

Transcription

1 Virginia Department of Motor Vehicles Motor Fuels Excise Tax Electronic Tax Filing Implementation Guide now including the Wholesale Sales Tax Return ANSI ASC X12 V4030 July 2013 Return Period VERSION: 10.0 DATE: July 2013

2 2013 Xerox Corporation. All rights reserved. Xerox and Xerox and Design are trademarks of Xerox Corporation in the United States and/or other countries. Configuration of this Document This document is under limited configuration management.

3 TABLE OF CONTENTS Introduction... 1 General... 1 Commonwealth Contact... 1 Document Updates... 2 Basic Introduction to EDI... 2 Program Overview... 4 Role of the Software Developer... 4 Program Benefits... 4 Acceptable Electronic Formats... 5 Valid Transmission Methods... 5 Security... 5 Requirement to Provide FEIN... 5 Getting Started... 6 Registration... 6 Timely Filing... 6 Due Diligence, Timely Filing, Proof of Filing... 7 Acknowledgments... 7 Timing of Transactions... 8 Testing Procedures... 8 Amended Returns... 8 Important Tips... 9 EDI Mapping Requirements Description Transaction Set Structure and Usage Separator Requirements Attribute Conventions EDI Combined Reporting ANSI ASC X EDI Standards Combined Reporting Structure Map Flow Motor Fuels EDI Map Interchange Control Envelope Beginning Description Interchange Start Segment Functional Group Envelope Beginning Description Function Group Start Segment Transaction Set Envelope Beginning Description Starting Segment Beginning of Return Header Information Beginning of Tax Reports Information Terminal Operator (TOR) Beginning of Tax Reports Information Supplier (SDR) Beginning of Tax Reports Information Carrier (CCR) Beginning of Tax Reports Information Other License Types (SUM - AC, BA/PA/RA, BI/OI, BL, DS, & FA).. 38 Beginning of Tax Reports Information Wholesale Sales Tax (WHR) Beginning of Schedule Detail Information Transaction Set Envelope Ending Description Ending Segments i

4 Functional Group Ending Description Functional Group Ending Segment Interchange Control Ending Description Interchange Control Ending Segment Appendix Appendix A Schedule Code List Appendix B Product Codes List Appendix C IRS Terminal Control Numbers (TCN) List Appendix D Transaction / Transportation Mode List Appendix E TIA Codes Appendix F Abbreviations for States, Provinces, & Territories ii

5 Introduction General Thank you for your interest in the Virginia Department of Motor Vehicles (DMV) Motor Fuel Tax Electronic Filing (e-filing) Program. This guide contains the required electronic file formats as well as general plain text instructions needed to file your returns and/or reports electronically with the Virginia DMV. This guide is designed to provide the rules, procedures, and technical requirements for the electronic filing of these returns. All areas presented in this guide must be followed for successful participation in the electronic filing program. If you decide to do so all motor fuel tax filings can be filed via an Internet based application or you can use one of the other filing formats approved by the Commonwealth. The Commonwealth of Virginia X12 EDI Map is compliant with the FTA Motor Fuel Uniformity Committee s recommendations with the following exceptions: Virginia is requiring the use of the "49" = state assigned identification number for the N1 segments in the schedule section of the map. Appendix F contains the most current postal code list. The final difference is the requirement to report returns separately rather than in a combined filing. Commonwealth Contact You may direct questions regarding the Motor Fuel Tax e-filing Program by calling the Motor Fuel Tax Section between the hours of 8:00 a.m. and 4:45 p.m., Eastern Time, Monday through Friday. Primary Contact Name: Jackie Dunn Virginia Department of Motor Vehicles Phone (804) FAX (804) jackie.dunn@dmv.virginia.gov Mailing: Virginia Department of Motor Vehicles Jackie Dunn 2300 West Broad Street Richmond, VA

6 Document Updates The information contained in this guide is subject to change. If you are an electronic participant in the e-filing Program, the Commonwealth will notify you when updated versions of this guide are available for download from the following web site: Updates may include, but are not limited to: Changes in Motor Fuel Tax and Wholesale Sales Tax laws and regulations Changes to Motor Fuel Tax and Wholesale Sales Tax returns or reports Changes in Motor Fuel Tax and Wholesale Sales Tax rates New or additional schedules New or additional tax forms added to the Motor Fuel Tax e-filing Program Changes in Motor Fuel Tax e-filing program rules or requirements Basic Introduction to EDI Electronic Data Interchange (EDI) allows the electronic exchange of business documents from one company s computer to another s computer in easily processed, national standard data formats. This direct, computer-to-computer exchange of business information lessens the expense associated with processing paper as well as the costs, errors, and time delays associated with data entry. The adoption of national standards for electronic filing enables both organizations to use standard business document formats called transaction sets. The agency responsible for developing and maintaining these standard business document formats is the Accredited Standards Committee X12 (ASC X12) of the American National Standards Institute (ANSI). In addition, the Federation of Tax Administrators (FTA) has further defined this format. These standards were utilized to develop the EDI map that the electronic participants will follow to create their data set for the Motor Fuels Tax Section. An EDI transmission is made up of one or more transaction sets, which is the term used to describe the electronic equivalent of a paper document. Entities trading EDI documents, such as between a taxpayer and a state, are called trading partners. The data included in a transaction set conveys the same information as the conventional paper document. Within each transaction set there are sections that correspond directly to the format of the paper document: The header section contains information that pertains to the entire document such as the filing date, company name, address, filing period, account number, contact information, etc. The return section contains information describing which return is present in the data set. The summary item section contains summary information that cannot be derived from the detail such as other exempt removals, etc. The transaction detail section includes the same information found on the paper schedules, such as bill of lading, carrier information, origin and destination information, quantities, etc. 2

7 To gain the maximum benefits of EDI, an organization s systems must have the following two characteristics: 1. The flow of information must be integrated. In other words, the data must flow between automated business management systems using EDI software without being re-keyed. 2. The automated business management systems must be intelligent. These systems must be able to automatically process routine transactions according to those limits defined by the businesses conducting trade. The figure below illustrates the information flow from taxpayer to tax authority both in the paper and electronic processing environment. To effectively and efficiently process large volumes of information, both parties to the transaction need to eliminate paper processing by sharing information electronically. Electronically both parties can communicate and resolve errors faster; thereby reducing cost related to overhead. Information Flow Model Internet Filing KY DOR ABC Company Taxpayer Paper Return Paper Return The EDI documents can be transmitted directly between organizations. The organizations trading EDI documents are called Trading Partners. USPS 3

8 Program Overview The electronic filing of a tax return can be initiated as one transaction via EDI translation software. Translation software converts the format of the data in the tax return to the specific EDI format. There are a number of ways to gain access to EDI translation software. Develop your own EDI translation software. Purchase EDI translation software that formats the data in the tax return to the specific EDI format. Please note that if your company has already installed EDI translation software, you may utilize the existing translator to create your electronic tax filing. Purchase PC based software that computes the required taxes from your input, translates the input into the electronic format, and transmits it. The Commonwealth will use a variety of electronic filing formats. This document is the reference for the ANSI ASC X12 Version Release EDI Standards for the motor fuel tax program. The standard EDI business document format to be used for the electronic filing of motor fuel tax return data is the ANSI ASC X12 Electronic Filing of Tax Return Data, called the 813 transaction set. The 813 is the foundation for filing tax return data electronically and is being implemented by a number of states, thereby decreasing taxpayer s burdens in tracking differences among state EDI programs. Role of the Software Developer Proper formatting and strict adherence to these guidelines are necessary for successful electronic filing. The users of the software rely on their software developer to provide a system that is easy to use and understand, fits their business needs, and ensures accurate translation of their tax filing data. One of the key functions that software developers provide is interpretation of the 813. Program Benefits The Commonwealth has designed an EDI and Electronic Funds Transfer (EFT) program for the electronic filing and payment of Motor Fuel Tax returns and taxes. Advantages of participating in the State s EDI and EFT Program include: Elimination of cost and time to generate, sign and mail returns and checks. Provides for a rapid and secure movement of motor fuel return data which allows for faster processing and response. Comprehensive audit trail for both the return and payment. Elimination of postal delays and possible late filing/payment fees. A consistent, standard format, resulting in easier and less costly implementation efforts. Allows the Commonwealth to implement a fuel tracking system, thus enabling the Commonwealth to track fuel and reduces motor fuel tax fraud, which keeps fuel tax evaders from undercutting honest fuel marketers. The purpose of this guide is to present the business issues, which must be addressed by any tax filer, and discuss the technical issues such as the proper data mapping of the 813 transaction set. 4

9 Acceptable Electronic Formats The Commonwealth is currently accepting ANSI ASC X12 Standards Release Version 4030, EDI filing format and ASCII flat file format to file motor fuel tax returns and reports. This guide is specific to the ANSI ASC X12 Standards Release Version 4030 only. See this web site for the ASCII flat file layouts: It is the taxpayer's responsibility to ensure the electronic document was successfully sent to the Commonwealth. Taxpayers can access the system to verify and submit their filings at the following web site: Valid Transmission Methods The Commonwealth will only accept approved standard formatted motor fuel tax returns and reports transmitted via the Internet; currently this is X.12 and ASCII files. No magnetic tape filing or data stored on a floppy diskette will be accepted. Electronic participants interested in utilizing an alternative filing method may contact the Commonwealth to discuss their proposal. Security The Commonwealth s Motor Fuel Tax e-filing Program uses the Internet to receive and transmit motor fuel tax returns and reports. It incorporates the following technological attributes to ensure data security: User ID, password, data encryption, electronic signature (authorization and security code), and confirmations. Each electronic participant must also use security procedures that are reasonably sufficient and use its best efforts to ensure that all transmissions of motor fuel tax returns and reports are authorized. An electronic participant must take the necessary precautions to safeguard its technological attributes and notify the Commonwealth at (804) when it has knowledge that its technological attributes have been compromised or a change in its authorized representative has occurred. Requirement to Provide FEIN Electronic filers are required to obtain and report the FEIN (Federal Employer Identification Number), SSN (Social Security Number) or VADMV assigned account of all persons involved in a reportable fuel transaction. An information provider is also required to furnish its FEIN, SSN or VADMV assigned number upon the request of another information provider involved in a reportable fuel transaction. For example, a terminal operator is required to obtain a truck carrier s FEIN when the carrier makes a delivery to or from its terminal. 5

10 Getting Started Registration All tax return and information report filers who file electronically must register with the Commonwealth. Filers must complete and submit an application to participate in the Motor Fuel Tax e-file Program. All electronic filers must make payments by EFT using ACH Debit or ACH Credit. The application is to be completed, signed and returned by mail to the Commonwealth s primary contact found under Commonwealth Contact. An application for e-filing and for making electronic payment can be obtained from the address below on the Motor Fuel Tax e-filing web site: Receipt of the completed form will establish the registration of a taxpayer for filing through the e-file program. It will be the taxpayer's responsibility to ensure the electronic document was successfully sent to the Commonwealth. Timely Filing Moving from a paper filing to an electronic filing environment means that certain traditional methods of determining what constitutes the timely filing of a return and what will constitute proof of filing may be changed. All monthly returns and reports must be filed on or before the 20th day of the month, two months following the month in which the transaction took place. The EFT transactions must also be postmarked or received on or before the due date. Example, for March transactions, the returns are due on May 20 th. The exception to this is the end of Virginia DMV fiscal year. In June of every year, two returns are due. On the 20 th of June transactions for April are due. On the last day of June, the transactions for May are due. The timeliness of a return is based on the postmark date of the electronic tax return submitted to the Commonwealth. The postmark date is set when the filer submit their return. In the paper-based world, a tax filer is considered to have fulfilled filing obligations by submitting the tax return and payment with sufficient information to post the filing to the correct account by the due date. Although paper filings are rarely rejected, in the Electronic Commerce (EC) world any field that is stated to be mandatory in the Commonwealth s mapping that is not complete can cause a filing to be rejected. A rejected filing could put the tax filer at risk for having failed to file or failed to file in a timely fashion. In the EC world, non-accounting data may be designated as mandatory even if it is not essential for the calculation of tax due because it is essential for the posting of the transaction. Similarly, in a highly structured EDI environment, syntactical errors can cause an electronic transaction to be rejected. An example of a syntactical error is the use of alpha characters in a field designated as strictly numeric. 6

11 The Commonwealth, therefore, will require the following rules be met in order for a filing to be considered timely: A. The electronic document must have sufficient information to identify the tax type, calculate tax liability, and meet the posting requirements of the Commonwealth (e.g. must complete all mandatory fields). B. The electronic document must be filed in the EDI format as designated by the Commonwealth in this guide for X.12 or other Commonwealth guides for ASCII standards. C. The electronic document must have sufficient information to permit the transactions to be stored in the system. This means all mandatory data has been provided. D. The electronic document must have sufficient information to permit the mathematical verification of the tax liability. E. The electronic document must have enough information to identify the Taxpayer and/or filer. Failure to make timely payments will subject you to penalty and interest as prescribed by law. Taxpayers can access the system to verify and submit their filings at the following web site: Due Diligence, Timely Filing, Proof of Filing It is understood that a filer is expected to show due diligence in submitting all electronic tax filings and electronic tax payments. This means that the taxpayer is expected to show ordinary business care and prudence in submitting all tax filings. Due diligence would indicate that the information included should be correct, complete, timely, and that there should not be any willful neglect involved. Acknowledgments Acknowledgement of filing will be provided immediately upon the filer s submission of a return via the Commonwealth s e-file submission web page. Each filer will receive an acknowledgment confirmation number verifying the successful receipt of submitted filing. All transmission or data errors will result in the filer being contacted to correct and resubmit their tax report. If the EDI file is successfully processed, the filer must log into the system to verify the return is correct before submitting it to the Commonwealth. Just because the file is processed without errors, does not mean the return is correct. It is the filer s responsibility to make sure they are tax return is complete before it is submitted and paid. If the return was not generated, the filer needs to review the EDI Review errors created by the submission of the data. The filer will have to correct all EDI Review errors before the system will generate the return for review and submission. 7

12 Timing of Transactions The Commonwealth realizes that tax filers cannot be responsible for knowing all local holidays that might affect the transmission or receipt of an electronic return or payment transaction. With this understanding, the Commonwealth has adopted a policy of accepting returns and payments on the next business day should the statutory due date falls on a weekend or holiday. If the statutory due date is on a weekend or a state holiday, the Commonwealth will accept the electronic returns on the next business day as if timely filed. When this occurs the tax filer is responsible for initiating the transaction on the next business day after the holiday or weekend to allow the electronic return to be considered timely filed. Testing Procedures These are the steps you will need to follow for testing and approval by the Commonwealth of your EDI tax filing. 1. See Commonwealth Contact for the primary contact to set up a schedule for testing. 2. Provide a contact person s telephone number and address so we can communicate status of test. 3. A successful test of electronic filing is required before electronic filing in production will be approved. Amended Returns Amended returns are to be filed in the same manner as the original return was filed. EDI amendment submissions should only provide those schedule details identifying the corrected loads. If you resubmit the schedule detail from the original return along with the schedule detail for the amended return, the system will calculate your additional tax due based on all the records in the amended return. The system will not remove the duplicated transactions reported on the Original return. It is the filer s responsibility to amend their returns correctly not the Commonwealth s responsibility. Errors that are identified by the system or are discovered by the electronic participant should be corrected and submitted with the current month s file or as an amended submission containing only the correcting transactions. The electronic participant should use element BTI14 instead of BTI13 when filing amended data. Regardless of whether the error corrections are made on the current month s filing or by filing amended data, the preferred method for reporting corrections is the reporting of a reversing entry to back out the original reported transaction followed by an entry to report the corrected data. 8

13 Important Tips Round to whole gallons. Round down all amounts less than.50 and round up all amounts of.50 through.99. Decimal points are not allowed in the gallon fields. Make certain that the information on the tax return is correct before filing. The information on the front of the returns must be supported by the information found on the schedule detail. It is the filer s responsibility to review the accuracy of the return and to approve the submission to the Commonwealth for processing. Provide complete information. Do not shorten names of cities unless an abbreviation is required. Do not alter the document number or date. You must enter the manifest or bill of lading number and date as it appears on the physical legal document for each transaction reported. You must enter both the origin and destination information on every transaction reported. You must enter the origin city and state on all schedules unless the transaction originates at a terminal. In this case, you would enter the IRS terminal control number (TCN). You must enter the destination city and state on all schedules unless the transaction is delivered to a terminal. In this case, you would enter the IRS terminal control number (TCN). You must enter both the buyer and seller FEIN and name. You must enter both the carrier FEIN and name. You must enter net, gross, and billed gallons information. See the data map below for required information. If required information is missing or invalid, the system will either reject the data submission or require the filer to fix the information on-line or at their place of business. 9

14 EDI Mapping Requirements Description The motor fuel taxpayer s inbound tax return information will follow the ANSI ASC X12 version Electronic Filing of Tax Returns transaction set 813. The following mapping descriptions define the standard layout and data structure of the 813. The Commonwealth requires that all schedules attached to the filed tax returns and information reports reflect detailed information needed to perform tracking of motor fuel shipments. The 813 transaction set is used to capture entity, return, and schedule detail data. 813 Transaction Set Structure and Usage The Commonwealth s mapping of the 813 for motor fuels uses the header portion to capture taxpayer entity and filing identification information. Line item detail on the tax return is calculated from the transaction detail. It is not submitted in the EDI file. Calculated data on the face of the return is stored in the system. It is derived from the detail portion of the 813 Tax Form Segment (TFS) and subsequent segments. Each TFS loop contains other segments related to a specific schedule detail record. Multiple Form Group Segments are contained within the TFS and reflect data associated with each line on the schedule identified in the TFS. Whenever a filing is made that does not contain schedule detail information, use the Reference Number Segment No Activity. The trailer portion of the 813 is used to identify and mark the end of each 813 transaction set within the Functional Group, and a count of the segments within it. The following pages specify the Commonwealth s translation requirements for the 813 transaction set, Version Some segments and data elements that may be optional in the ANSI ASC X12 standards are listed here as mandatory. This means that the Commonwealth requires this information and it must be present in the transaction set to be a valid tax return. The Commonwealth strongly recommends that you have a general familiarity with X12 in order to process your tax filing using the X12 standards. To learn more about ANSI ASC X12 standards, please contact: ASC X12 Secretariat Data Interchange Standards Association, Inc Leesburg Pike, Suite 430 Falls Church, VA Voice Fax 10

15 Separator Requirements Table 1 - Separator Requirements Type ASCII Value EBCDIC Value Character Character Name Repetition Separator 7C 4F Pipe Segment Terminator 5C E0 \ Back Slash Element Separator 7E A1 ~ Tilde Sub-element Separator 5E 5F ^ Caret Padding Character Space Space Attribute Conventions Table 2 - Attribute Conventions Attribute Data Element Type Requirement Designator Data Element Length Semantic Note Designator Definition Nn Numeric R Decimal (Real) ID Identifier AN String Numeric type data element is symbolized by the two-position representation (Nn). N indicates a numeric, and n indicates the decimal places to the right of a fixed, implied decimal point. N0 (N Zero) is a numeric with no decimal places. The decimal point is optional for integer values, but is required for fractional values. For negative values, the leading minus (-) sign is used. Absence of this sign indicates a positive value. The plus (+) sign should not be transmitted. An identifier data element must always contain a value from a predefined list of values that is maintained by ASC X12 or by other bodies that are recognized by ASC X12. A string (Alphanumeric) is a sequence of any characters from the basic or extended character sets. It must contain at least one nonspace character. The significant characters must be left justified. Leading spaces, if any, are assumed to be significant. Trailing spaces should be suppressed. DT Date Format for the date type is CCYYMMDD. CC is the century digits of the year (ex. 19, 20). YY is the last two digits of the year (00-99), MM is the numeric value of the month (01-12), and DD for the day (01-31). TM Time Format for the time type is HHMMSS, expressed in 24-hour clock format. HH is the numeric value for hour (00-23), MM for minute (00-59), and SS for second (00-59). Defines how the data element is used in a segment. M Mandatory data element - This element is required to appear in the segment. O Optional data element - The appearance of this data element is at the option of the sending party or is based on a mutual agreement of the interchange parties. X Relational data element - Relational conditions may exist between two or more data elements. If one is present the other/s is required. The relational condition is displayed under the Syntax Noted of the X12 Standards. The number of character positions assigned to a data element. Data element length of 2/10. You must have at least 2 characters but no more than 10 characters for this element (minimum of 2/ maximum of 10). Z Designator A data element within a segment may have a designator (Z) that indicates the existence of a semantic note. Semantic notes are considered part of the standard. If a condition designator and a semantic note both affect a single data element, the condition will appear first, separated from the semantic note designator by a vertical bar ( ). The number 00 to the left of the comment identifies semantic notes that are general in nature. 11

16 813 EDI Combined Reporting ANSI ASC X EDI Standards 1 1 Data Interchange Standards Association, Inc. (DISA) 12

17 2 2 Data Interchange Standards Association, Inc. (DISA) 13

18 813 Combined Reporting Structure Key: Not Used by Virginia Segments for the FTA standards that are not used. Table1 Pos Uniform No 813 Map Header 0100 ST Transaction Set Header 0200 BTI Identify Tax Agency Information 0300 DTM Tax Filing Period 0400 TIA Confidential Information 0400 TIA Total Net Reported 0430 REF Line Item Control Number 0470 BPR Payment Order Remittance Advice 0500 N1 Taxpayer Name Detail 0600 N2 Additional Taxpayer Name Detail 0800 N3 Address Detail 0900 N4 City, State, Zip Code Detail 1000 PER General Contact Person 1000 PER EDI Contact Person 0500 N1 Mailing Name Detail 0600 N2 Additional Mailing Name Detail 0800 N3 Mailing Address Detail 0900 N4 Mailing City State Zip Code Detail Table2 Pos Uniform No 813 Map Returns/Reports SUMMARY SCH 0100 TFS SDR/CCR/TOR Returns Summary Information Schedules 0200 REF Relationship to the Transaction Relationship to the Transaction Relationship to the Transaction 0200 REF Sequence Error ID Number Sequence Error ID Number Sequence Error ID Number 0200 REF No Activity 0300 DTM Sold/Purchase Date 0300 DTM Ending Inventory Date 0500 N1 Point of Origin 0900 N4 Point of Origin 0500 N1 Seller Information 0500 N1 Delivering Position Holder Information 0500 N1 Receiving Exchange Party Information 0500 N1 Person Hiring Carrier (Consignor) 0500 N1 Carrier Information 0500 N1 Locality 0500 N1 Buyer/Consignee Information 0500 N1 Point of Destination 0800 N3 Point of Destination Address 0900 N4 Point of Destination 0920 TIA Total Due/ Transported 1000 FGS Physical Inventory by Product Summary Data Bill of Lading 1100 REF Sequence Error ID Number Sequence Error ID Number Sequence Error ID Number 1200 DTM Bill of Lading Date SDR - TCN or Bulk Plant Name 1300 N1 TOR - Position Holder Name 1700 N4 SDR - Bulk Plant City and State 1800 TIA Net Physical Inventory Information Bill of Lading Net 1800 TIA Gross Physical Inventory Interest Bill of Lading Gross 1800 TIA Penalty Bill of Lading Billed 1800 TIA Sale Price Table 3 Pos No Uniform 813 Map 0100 SE Transaction Set Trailer Trailer 14

19 Maximum Number of TFS Loops = 100, Map Flow 0100 ST Transaction Set Header (TS 813) 0200 BTI Identify Tax Agency Information 0300 DTM Tax Filing Period 0400 TIA Confidential Information 0400 TIA Total Net Reported 0430 REF Line Item Control Number 0470 BPR Payment Order/Remittance Advice 0500 N1 Loop Taxpayer Name Detail 0600 N2 Additional Taxpayer Name Detail 0800 N3 Address Detail 0900 N4 City, State, Zip Code Detail 1000 PER General Contact Person 1000 PER EDI Contact Person Max 1 Max N1 Loop Mailing Name Detail Max N2 Additional Mailing Name Detail 0800 N3 Mailing Address Detail 0900 N4 Mailing City, State, Zip Code Detail 0100 TFS Loop Report Information Max 100, REF Relationship to the Transaction Information 0200 REF Sequence Number 0200 REF No Activity 0300 DTM Sold/Purchased Date 0300 DTM Ending Inventory Date 0920 TIA Total Due/Transported 1000 FGS Loop Physical Inventory by Product 1300 N1 Name 1700 N4 City and State 1800 TIA Physical Inventory Max 100, TFS Loop Summary Information 0200 REF Relationship to the Transaction information 0200 REF Sequence Number Max 100, FGS Loop Summary Data Max 100, REF Sequence Number 1800 TIA Information 1800 TIA Interest 1800 TIA Penality 0100 TFS Loop Schedules 0200 REF Relationship to the Transaction information 0200 REF Sequence Number 0500 N1 Point of Origin 0500 N1 Seller Information 0500 N1 Position Holder Information / Delivering Exchange Party Information 0500 N1 Receiving Exchange Party Information 0500 N1 Person Hiring Carrier (Consignor) 0500 N1 Carrier Information 0500 N1 Locality 0500 N1 Buyer/Consignee Information 0500 N1 Point of Destination 0800 N3 Point of Destination Address 1000 FGS Loop Bill Lading 1100 REF Sequence Number 1200 DTM Bill of Lading Date 1800 TIA Bill of Lading Net 1800 TIA Bill of Lading Gross 1800 TIA Bill of Lading Billed 1800 TIA Sale Price Max 100, SE Transaction Set Trailer 15

20 813 Motor Fuels EDI Map Key: Not Used in FTA Map Notes Not used by Virginia Not used: no data to transmit Note: It is important to read all notes Segments, Elements and Codes not used by Virginia that are part of the Standard FTA Map Interchange Control Envelope Beginning Description The interchange control header (ISA) is the beginning envelope segment that contains or wraps the functional group segments. Each interchange envelope is made up of the ISA and IEA segments. Interchange Start Segment Interchange Segment (Required of all tax types) ID Ref # Ref# Status Type Min. Max. Description ISA01 I01 M Authorization Information Qualifier ID = Additional Data Identification ISA02 I02 M Authorization Information AN Enter the 10-character Authorization Code. Use the filer s FEIN # followed by an additional 0 (zero) ISA03 I03 M Security Information Qualifier ID = No Security Information Present (No Meaningful Information In ISA04 01 = Password ISA04 I04 M Security Information AN Not Required: space fill with 10 spaces ISA05 I05 M Interchange ID Qualifier ID = the Interchange Sender ID Qualifier for the sender s FEIN ISA06 I06 M Interchange Sender ID AN Sender s FEIN plus 6 spaces [xxxxxxxxx ] ISA07 I05 M Interchange ID Qualifier ID = Duns Number ISA08 I07 M Interchange Receiver ID AN ETRACS = Electronic Tax Reporting and Audit Compliance System plus 9 spaces. ISA09 I08 M Interchange Date DT 6 6 YYMMDD = Date Of The Interchange ISA10 I09 M Interchange Time TM 4 4 HHMM = Time Of The Interchange ISA11 I65 M Repetition Separator 1 1 = EBCDIC = 4F HEX ASCII = 7C HEX ISA12 I11 M Interchange Control Version Number ID = Draft standards for trial use approved for publication by ASC X12 procedures review board. ISA13 I12 M Interchange Control Number N0 9 9 Filer defined unique control number for this filing. This control number must be greater than the last one used. This number should also be entered in IEA02. ISA14 I13 M Acknowledgment Requested ID = Acknowledgment Required 0 = Acknowledgment Not Required ISA15 I14 M Usage Indicator ID 1 1 P = Production Data T = Test Data ISA16 I15 M Component Sub-Element Separator 1 1 ^ = EBCDIC 5F HEX ASCII 5E HEX ISA~03~ ~00~ ~32~ ~01~ETRACS ~020613~0931~ ~00403~ ~0~P~^\ ISA05 ISA06 Value 32 (FEIN Qualifier) is required. Sender FEIN is required plus 6 spaces. ISA09 does not include the century based on the ANSI ASC X12 Standard. 16

21 Functional Group Envelope Beginning Description The functional control header (GS) is the second level envelope segment that contains or wraps the transaction set segments. Each functional group envelope is made up of the GS and GE segments. Function Group Start Segment Functional Group Segment (Required of all tax types) Element Elem. Sub-Ele Field Field Name Field Length Field ID Ref # Ref# Status Type Min. Max. Description GS M Functional Identifier Code ID 2 2 TF = Electronic Filing of Tax Return Data (TS813) GS M Application Sender s Code AN 2 15 Provide the Sender code of VA GS M Application Receiver s Code AN 2 15 Must be Equal to ISA08. Enter value of ETRACS GS M/Z Date DT 8 8 CCYYMMDD = Date GS M/Z Time TM 4 8 HHMMSSDD = Time GS06 28 M/Z Group Control Number N0 1 9 Filer defined unique control number for this filing. This control number should never be reused for any future filings. This number should also be entered in GE02. GS M Responsible Agency Code ID 1 2 X = ASC X12 GS M Version/ Release / Industry Identifier Code AN = Draft standards approved for publication by ASC X12 procedures review board through 10/99. GS~TF~VA062013~ETRACS~ ~0931~1101~X~004030\ Transaction Set Envelope Beginning Description The transaction set header (ST) is the beginning envelope segment that contains or wraps the tax return and schedule detail data segments. Each transaction set envelope is made up of the ST and SE segments. 813 Starting Segment Beginning of Transaction Set (Required of all tax types) Header Segment Pos. No ST M Transaction Set Code ID = Transaction Set Type ST M Transaction Set Control Number AN 4 9 Filer defined unique control number for this filing. This control number should never be reused for any future filings. This number should also be entered in SE02. ST O/Z Implementation Convention Reference AN 1 5 Version of taxing authority s implementation guide. Version = 9.0 ST~813~10001~9.0\ From this point forward, the following segments will be used to report tax return and schedule detail information for the Commonwealth returns. The SE segment represents the end of the tax report. When the tax report is ended, the filer can start the next ST/SE tax report or they can end the file by finishing the envelope structure by adding the GE and IEA segments to complete the EDI file. 17

22 Beginning of Return Header Information Identify Tax Agency Information (Required of all tax types) Begin Tax Information Segment Pos. No BTI M Reference Number Qualifier ID 2 2 "T6" = Defines as Tax Filing BTI M Reference Number AN 2 3 Tax Type determines the type of Tax Return and Schedule Details submitted. Use one of the following tax type codes to define the data sent in the ST / SE envelope: AC = Aviation Consumer BA = Alternative Fuel Bulk User BI = Bonded Importer BL = Blender BT = Tax and Tank Fee Assessment DS = Distributor ES = Elective Supplier FA = Fuel Alcohol Provider OI = Occasional Importer PA = Alternative Fuel Provider PS = Permissive Supplier RA = Alternative Fuel Retailer SP = Supplier TO = Terminal Operator TR = Motor Fuel Transporter WH = Wholesale Sales Tax BTI03 66 M ID Code Qualifier ID 2 2 "47" = Tax Authority BTI04 67 M ID Code AN 2 20 "VA" = VA Department of Motor Vehicle BTI O Transaction Create Date DT 8 8 "CCYYMMDD" = Transmission Date BTI O Name Control ID AN 4 4 First 4 positions of Taxpayer s Legal Business Name. If business name is less than 4 characters, left justify name control and pad with *. BTI07 66 X ID Code Qualifier ID 2 2 "24" = FEIN Federal Employer Identification Number "34" = SSN (Social Security Number) BTI08 67 X ID Code AN 9 18 Taxpayer s FEIN BTI09 66 X ID Code Qualifier ID = State (assigned) Identification Number BTI10 67 X ID Code AN 2 20 Virginia assigned Motor Fuel license number BTI11 66 X ID Code Qualifier ID = IRS Electronic Filer ID Number BTI12 67 X ID Code AN Permit Number BTI O Transaction Set Purpose Code ID 2 2 Options: "00" = Original BTI O Transaction Type Code ID 2 2 Options: "6S" = Supplemental (Amended Report) Original Return: BTI~T6~SP~47~VA~ ~ABCD~24~ ~49~ ~~~00\ Amended Return: BTI~T6~SP~47~VA~ ~ABCD~24~ ~49~ ~~~~6S\ BTI08 must be the FEIN if the taxpayer has one if not use your State assigned taxpayer identification number. BTI10 use the license number as it appears on the Gasoline, Special Fuel, Terminal Operator, or Transporter License issued to you by the State. The application of BTI13 and BTI14 are as follows: BTI13 should be used when the taxpayer transmits their initial return (BTI13 should be used 18

23 without BTI14); BTI14 should be used when the taxpayer transmits modifications (BTI14 should be used without BTI13). This is a recommendation of the Motor Fuel Uniformity Committee, not a requirement of X12. Further clarification of these elements is located below. See additional information in the Virginia EDI Implementation Guide. Element Application BTI13 [Initial Return] 00 = Original Use Original when first attempt to transmit your return to the State. BTI14 [Amended Return] 6S = Supplemental Use Supplemental when transmitting new or additional data not included in original or amended return or when adjusting or correcting an original or amended return. 19

24 Tax Filing Period (Required of all tax types) Date/Time Reference Segment Pos. No DTM M Date/Time Qualifier ID 3 3 "194" = Tax Period End Date 683 = Filing Period DTM X Date DT 8 8 "CCYYMMDD" = Tax Filing Period End DTM03 and DTM04 are not used. DTM X Date Time Period Format ID 3 3 RD8 = Range of Dates Qualifier DTM X Date Time Period AN CCYYMMDD-CCYYMMDD = Tax Filing Period Beginning and Ending Dates. DTM~194~ \ If qualifier 194 is used in DTM01, then DTM05 and DTM06 are not used. Confidential Data Tax Information and Amount Segment Pos. No TIA01 C M Tax Information Code AN = Confidential Information TIA02 is not used. TIA X Fixed Format Information AN 1 5 User defined: 6103 = IRS 6103C Tax data. TIA~5010~~6103\ FTA Notes: TIA03 is required. This segment is used only between the states and the IRS Total Net Reported Tax Information and Amount Segment Pos. No TIA01 C M Tax Information Code AN = Total Net Reported TIA02 and TIA03 are not used. TIA X Quantity R 1 15 Total Number of Net Gallons/Liters in Tax Filing TIA05 C M Unit of Measurement Code ID 2 2 GA = Gallons LT = Liters TIA~5001~~~ ~GA\ TIA04 is required. If TIA05 is present, then TIA04 is required. FTA Notes: Even though this value can be calculated, it is included, as a control figure to verify that the amount calculated by the Tax Authority is the same as expected by the taxpayer. 20

25 Line Item Control Number Reference Number Segment Pos. No REF M Reference Identification Qualifier ID 2 2 FJ = Line Item Control Number REF X Reference Identification AN 4 9 Control Number REF~FJ~ \ FTA Note: REF02 is required. This segment is used to identify information for error processing. This segment can be generated by the filer when first filling to assist in identifying information or when responding to an error reported. REF02 is always required. The payment order remittance advice is included as a convenience for industry if a taxing authority accepts a BPR segment. The recommendation is not to mandate this as the only method of payment a taxing authority accepts. Payment Order Remittance Advice (Optional) Beginning Segment Pos. No BPR M Transaction Handling Code ID 1 2 S = Single Debit Authorization P = Pre-notification BPR M Monetary Amount R 1 18 Amount of tax payment BPR M Credit/Debit Flag Code ID 1 1 D = Debit BPR M Payment Method Code ID 3 3 ACH = Automated Clearing House BPR M Payment Format Code ID 3 3 CCD = Cash Concentration/Disbursement CCP = Cash Concentration/Disbursement plus Addenda (CCD+) BPR06 through BPR11 are not inserted by the taxpayer. They are on file with the party that creats the ACH Debit transaction. The taxpayer transmits empty fields for these elements. BPR X/Z (ODFI) ID Number Qualifier ID = ABA Transit Routing Number and Check Digits. BPR X (ODFI) Identification Number AN 3 12 State s Bank Routing and Transit Number BPR O/Z (ODFI) Account Number Qualifier ID 1 3 DA = Demand Deposit SG = Savings BPR X/Z (ODFI) Account Number AN 1 35 State s Bank Account Number to be Credited BPR O Originating Company Identifier AN State ID Taxing Authority s DUNS Number BPR O Originating Company O 9 9 Code Identifying Fiscal Agent Supplemental Code BPR X/Z (RDFI) ID Number Qualifier ID = ABA Transit Routing Number and Check Digits BPR X (RDFI) Identification Number AN 3 12 Taxpayer s Bank Routing and Transit Number BPR O/Z (RDFI) Account Number Qualifier ID 1 3 DA = Demand Deposit SG = Savings BPR X/Z (RDFI) Account Number AN 1 35 Taxpayer s Bank Accounted to be Debited BPR O/Z Date DT 8 8 The intended payment effective date (CCYYMMDD) BPR O/Z Business Function Code ID 1 3 TAX = Tax Payment BPR~S~500~D~ACH~CCD~~~~~~~01~ ~DA~ ~ ~TAX\ If either BPR06 or BPR07 is present, then the other is required. If BPR08 is present, then BPR09 is required. If either BPR12 or BPR13 is present, then the other is required. If BPR14 is present, then BPR15 is required. 21

26 FTA Notes: This segment should not be mandated by a Taxing Authority. ODFI (Originating Depository Financial Institution) is the bank that creates the ACH transaction. For debit transactions, this is the state s Bank. RDFI (Receiving Depository Financial Institution) is the bank that accepts the ACH transaction. For debit transactions, this is the Taxpayer s Bank. Name Detail (Required of all tax types) Name Segment Pos. No N M Entity Identification Code ID 2 2 "TP" = Primary Taxpayer N X Name AN 1 35 Taxpayer Name N1~TP~ABC Oil Company\ N102 is required. Additional Taxpayer Name Detail (Optional) Additional Name Segment Pos. No N M Name AN 1 35 Taxpayer Name N O Name AN 1 35 Taxpayer Name N2~ABC Terminal Company\ or N2~ABC Terminal Company~Alpha Terminal\ N201 and N202: Use these elements to provide additional name detail such as a DBA, etc. Address Detail (Optional) Address Information Segment Pos. No N M Address Information AN 1 35 First Line Street Address N O Address Information AN 1 35 Second Line Street Address N3~123 C Street\ or N3~123 C Street~PO Box 222\ 22

27 City, State, Zip Code Detail (Optional) Location Geographic Segment Pos. No N O City Name AN 2 30 Name of City N O State code or Province ID 2 2 State or Province Abbreviation N O Postal (Zip) Code ID 3 11 ZIP Code, ZIP Plus 4 Code or Foreign Postal code N O Country ID 2 3 Country Abbreviation (United States = US) N4~Any Town~MS~ ~US\ General Contact Person (Required of all tax types) Administrative Communications Contact Segment Pos. No PER M Contact Function Code ID 2 2 "CN" = General Contact PER02 93 O Name AN 1 35 Contact Name (First and Last) PER X Communications Number ID 2 2 "TE" = Telephone Number Qualifier PER X Communications Number AN Voice Telephone Number + EXT if applicable PER X Communications Number ID 2 2 "FX" = FAX Number Qualifier PER X Communications Number AN FAX Telephone Number PER X Communications Number ID 2 2 "EM" = Electronic Mail Qualifier PER X Communications Number AN Address PER~CN~Allen Smith~TE~ ~FX~ ~EM~asmith@abcoil.com\ EDI Contact Person (Required of all tax types) Administrative Communications Contact Segment Pos. No PER M Contact Function Code ID 2 2 "EA" = EDI Coordinator PER02 93 O Name AN 1 35 Contact Name (First and Last) PER X Communications Number Qualifier ID 2 2 "TE" = Telephone Number PER X Communications Number AN Voice Telephone Number + EXT if applicable PER X Communications Number ID 2 2 "FX" = FAX Number Qualifier PER X Communications Number AN FAX Telephone Number PER X Communications Number ID 2 2 "EM" = Electronic Mail Qualifier PER X Communications Number AN Address PER~EA~Bob Smith~TE~ ~FX~ ~EM~bsmith@abcoil.com\ 23

28 Mailing Name Detail (Optional) Name Segment Pos. No N M Entity Identification Code ID 2 2 "31" = Postal Mailing N X Name AN 1 35 Mailing Name N1~31~ABC Oil Corp\ Mailing Additional Name Detail (Optional) Additional Name Segment Pos. No N M Name AN 1 35 Mailing Name N O Name AN 1 35 Mailing Name Continued N2~ABC Fuel Inc.~ABC Fuel Distributors\ Mailing Address Detail (Optional) Address Information Segment Pos. No N M Address Information AN 1 35 First Line Street Address N O Address Information AN 1 35 Second Line Street Address N3~123 City Street\ or N3~123 City Street~PO Box 222\ Mailing City, State, Zip Code Detail (Optional) Location Geographic Segment Pos. No N O City Name AN 2 30 Name of City N O State code or Province ID 2 2 State or Province Abbreviation N O Postal (Zip) Code ID 3 11 ZIP Code, ZIP Plus 4 Code or Foreign Postal code N O Country ID 2 3 Country Abbreviation (United States = US) N4~Any Town~MS~ ~US\ Ending of Return Header Information 24

29 Beginning of Tax Reports Information Terminal Operator (TOR) This TFS loop is used to provide tax reports to the Commonwealth. Transaction summary is reported using the Summary sections of this map. Transaction detail is reported using the Schedule sections of this map. Condition 1 of this segment must be used to report no activity for the TO license type. Beginning of Terminal Operator Report Detail (Required of all tax types) Tax Form Segment Pos. No ID Ref. # Ref. # Status Type Min Max Description TFS M Reference Identification Qualifier ID 2 2 "T2" = Tax Form Code TFS M Reference Identification AN 1 6 "TOR" = Terminal Operator Report TFS M Reference Identification Qualifier ID 2 2 "FW" State License Type and Number TFS M Reference Identification AN 2 25 Provide the State Tax Type and Number assigned by state. TFS05 66 X ID Code Qualifier ID 2 2 TC = IRS Terminal Code TFS06 67 X ID Code AN VA License Number Examples: TFS~T2~TOR~~~TC~T99XX999999\ TFS05 and TFS06 are used for the terminal operator report only. Virginia uses the Terminal Control Number for the license number when licensed as a Terminal Operator Relationship to the Transaction Information Reference Segment Pos. No ID Ref. # Ref. # Status Type Min Max Description REF M Reference Identification Qualifier ID 2 2 SU = Special Processing REF X Reference Identification AN 3 3 IRS = IRS Data N/A = If not applicable to the IRS REF03 Not used REF04- C M Reference Identification Qualifier ID 2 2 S0 = Special Approval (S Zero) 01 REF04-02 C M Reference Identification AN 2 2 State Abbreviation for state which data belongs to. REF04-03 C X Reference Identification Qualifier ID 2 2 S0 = Special Approval (S Zero) REF04-04 C X Reference Identification AN 2 2 State abbreviation for state which data belongs to. REF~SU~IRS~~S0^MT\ REF02 is required. FTA Note: REF02, REF04-02 and REF04-04 represent the taxing authorities and their relationship to the information in this TFS loop. REF05 REF07 use the sub-element separator. 25