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.

See a map of California Cigarette and Tobacco Products Licensees

Special Notices

Information About


Online License Renewal


Returns & Reports

  • No returns or reports are currently required for the cigarette and tobacco products licensing program.

Make a Payment

Forms & Publications


Related Web Sites

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 1-800-400-7115
(TTY: 711)

Email Your Tax Questions