Cigarette & Tobacco Products Licensing
The Cigarette and Tobacco Product Licensing Act (Act) was mandated by Assembly Bill (AB) 71 (Chapter 890, Statutes of 2003) and AB 1749 (Chapter 501, Statutes of 2006). The Act imposes statewide licensing requirements on all retailers, wholesalers, distributors, manufacturers and importers of cigarettes and tobacco products within the State of California. These licensing requirements are in addition to other permits and licenses that may be required depending on your business operations. The Act also included provisions for new recordkeeping requirements, inspection and seizure of any untaxed cigarettes or tobacco products, and imposed civil and criminal penalties for violations.
For detailed information about enforcement provisions of AB 71 or cigarette and tobacco products tax evasion, visit the Investigations Division webpage.
Special Notices
- Notice for Mobile Sellers of Cigarette and Tobacco Products
- New Licensing Requirement for California Cigarette and Tobacco Products Manufacturers and Importers
- Fiscal Year 2012-2013 Tax Rate on Other Tobacco Products
- Letter to Retailers Concerning Cigarette and Tobacco Products Transfers
- Special Notice Regarding the Moist Snuff Freshness Program
- Special Notice to Tax and Feepayers Regarding Our Newsletters
- New Legislation Affects the Cigarette and Tobacco Products Licensing Act of 2003
- California Cigarette and Tobacco Products Manufacturers and Importers
- Can Retailers Purchase Cigarette and Tobacco Products over the Internet or from an Unlicensed Supplier?
- Cigarettes Labeled as Little or Small Cigars are Considered Cigarettes for Tax Purposes
- Information Regarding Federal Ban on Flavored Cigarettes
- Special Notices on Little Cigars and Flavored Cigarettes, BOE-400-LSC
- New Reinstatement Fee for Expired Licenses for Cigarette and Tobacco Products Retailers
- Are you Brining Cigarettes or Tobacco Products into California, BOE-400-CG1
Information About
- Program Information
- Frequently Asked Questions
- Cigarette & Tobacco Products Tax
- Cigarette Tax Stamp Program
- Prevent All Cigarette Trafficking (PACT) Act
- Retailer’s License
- Distributor’s and Wholesaler’s License
- Cigarette Manufacturer’s and Importer’s License
- Tobacco Products Manufacturer’s and Importer’s License
- Requests for Cigarette and Tobacco Products License Data
- List of Licensed California Cigarette and Tobacco Products Distributors and Wholesalers
- List of California Cigarette and Tobacco Products License Suspensions
- Verify a Cigarette & Tobacco Products License
- Sign up for Cigarette & Tobacco Products Tax email notifications
- Information on licensing requirements for cigarette manufacturers and importers
- Information on licensing requirements for tobacco products manufacturers and importers
Registration
- Are you required to register?
- Online electronic registration (eReg)
- Certification for Manufacturer/Importer Cigarette License, BOE-400-LME
- Certification for Manufacturer/Importer Tobacco Products License, BOE-400-LTE
Rates
Returns & Reports
- No returns or reports are currently required for the cigarette and tobacco products licensing program.
Make a Payment
Forms & Publications
- Sales of Cigarettes and Tobacco Products in California – License Requirement for Retailers, Publication 78
- Cigarette and Tobacco Products Inspections, Publication 152
- Cigarette and Tobacco Products Taxes Newsletter, Publication 204
Resources
- Cigarette and Tobacco Products Licensing Act Law
- Cigarette and Tobacco Products Licensing Act Regulations
- Free Cigarette and Tobacco Classes
- Power Point Cigarette and Tobacco Products Class
- Cigarette & Tobacco Products License Suspensions
- Licensed California Distributors
- Licensed California Wholesalers
- Verify a Cigarette License
- Order Cigarette Tax Stamps
- Sign up for Cigarette & Tobacco Products Tax email notifications
- Retailers
- Distributors and Wholesalers
- Cigarette Manufacturers and Importers
- Tobacco Products Manufacturers and Importers
- Requests for Cigarette and Tobacco Products License Data
- Cigarette & Tobacco Products License Suspensions
Related Web Sites
- California Tobacco Directory
- U.S. Food and Drug Administration – Tobacco Products
- Cigarette Tax Stamp Program
- Board of Equalization Investigations Division
- Office of the California Attorney General Tobacco Litigation and Enforcement Section
- Department of Health Services
- Cigarette and Tobacco Products Taxes
- Sales and Use Tax in California
- Bureau of State Audits Report Number 2005-034, June 2006
Contact Us
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088
Telephone 800-400-7115
(TTY: 711)