Cigarette & Tobacco Products Tax
The cigarette tax is assessed on each cigarette distributed in the State of California. Currently, the tax rate is $.0435 per cigarette which equates to 87 cents per pack (20 cigarettes).
The cigarette tax is paid by distributors through the use of stamps which are affixed to each package of cigarettes prior to distribution. To purchase cigarette tax stamps, you must be a licensed cigarette distributor. Since the tax is assessed on a per cigarette basis, the tax value of the affixed stamp varies depending on the number of cigarettes in the pack. The tax rate is comprised of a single tax and two surtaxes.
The tobacco products tax is imposed upon the distribution of tobacco products based on the wholesale cost of these products at a rate determined annually by the State Board of Equalization (BOE). Tobacco products include all forms of cigars, smoking tobacco, chewing tobacco, and snuff, as well as any other articles or products made of, or containing, at least 50 percent tobacco.
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 licensing requirements on all retailers, wholesalers, distributors, manufacturers and importers of cigarettes and tobacco products within the State of California.
The BOE has implemented the Cigarette and Tobacco Products Internet Program to collect the state excise taxes and use taxes from California consumers purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers, and/or by way of mail or telephone, for self-consumption in California.
For more information on cigarette and tobacco product taxes, please review Publication 93, California Cigarette and Tobacco Product Taxes.
Common carriers making deliveries of shipments of cigarettes into California must obtain a permit and report their deliveries to the BOE. See Common Carriers of Cigarettes for more information.
Cigarette and tobacco product tax evasion is a serious crime.
Cigarette and tobacco product tax evasion is a serious and expanding problem in California and other states. Tax evasion cheats programs that provide essential services for the state's residents and hurts honest businesses.
Retailers who purchase cigarettes or tobacco products from other than licensed wholesalers and distributors should be aware that they are in violation of the law and these products are subject to seizure by the BOE.
The BOE's Investigation Division actively investigates and makes seizures of unstamped or counterfeit stamped cigarettes and imports of domestic labeled cigarettes or export type cigarettes stamped in violation of the law.
A retailer's best defense against dealing in products subject to seizure is to purchase cigarettes from a licensed cigarette wholesaler or distributor and to obtain a purchase receipt that contains the proper information. Under regulation 4092, Receipt for Tax Paid to Distributors, every cigarette distributor is required to give the retailer a receipt. A proper sales invoice, together with evidence of payment, constitutes a valid receipt.
The most recent list of Licensed California Cigarette and Tobacco Products Distributors and Wholesalers is now available.
Special Notices
- Electronic Filing Option for Cigarette Manufacturers, Importers and Distributors
- Upcoming Reporting and Return Form Changes to Accompany New Electronic Filing Option for Cigarette Manufacturers, Importers and Distributors
- Fiscal Year 2012-2013 Tax Rate on Other Tobacco Products
- PACT Act Requirements for California Licensed Cigarette and Tobacco Products Distributors
- Cigarettes Labeled as Little or Small Cigars are Considered Cigarettes for Tax Purposes
- Prevent All Cigarette Trafficking (PACT) Act
- Letter to Retailers Concerning Cigarette and Tobacco Products Transfers
- Can Retailers Purchase Cigarette and Tobacco Products over the Internet or from an Unlicensed Supplier?
- Requests for Cigarette and Tobacco Products License Data
- Information Regarding Federal Ban on Flavored Cigarettes
- 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
- Fiscal Year 2011-2012 Tax Rate on Other Tobacco Products
- New Reinstatement Fee for Expired Licenses for Cigarette and Tobacco Products Retailers
- Are you Brining Cigarettes or Tobacco Products into California, BOE-400-CG1
- Special Notices on Little Cigars and Flavored Cigarettes, BOE-400-LSC
Information About
- Cigarette Tax Electronic Filing Program for Distributors and Manufacturers
- Program Information
- Frequently Asked Questions
- Cigarette & Tobacco Products Internet Program
- Cigarette Tax Stamp Program
- Cigarette Tax Stamp Contract Information
- Cigarette & Tobacco Products Licensing Program
- Cigarette and Tobacco Products General Information
Registration
Rates
Returns & Reports
- Cigarette Tax Electronic Filing Program for Distributors and Manufacturers
- Cigarette Manufacturer’s Tax Return of Taxable Distributions in California, BOE-501-CM
- Cigarette Tax Disbursement Schedule, BOE 810-CTF
- Cigarette Distributor’s Tax Report, BOE-501-CD
- Cigarette Tax Disbursement Schedule, BOE 810-CTF
- Cigarette Tax Receipt Schedule, BOE 810-CTI
- Cigarette Wholesaler’s Report, BOE-501-CW
- Tax Return of Cigarette Sales on Common Carriers, BOE-501-CS
- Common Carrier’s Report of Cigarette Deliveries, BOE-1071
- Cigarette and Tobacco Products Excise Tax Return, BOE-501-CI
- Tobacco Products Distributor Tax Return, BOE-501-CT
- Cigarette and Tobacco Products Use Tax Return, BOE-501-UI
- California Cigarette Tax Stamp Purchase Order, BOE-663-ACTS
- Cigarette Distributor’s Report of Returned Stamps, BOE-413-ACTS
- Tobacco Products Manufacturer/Importer Return of Taxable Distribution of Samples in California, BOE-501-TIM
Make a Payment
Forms & Publications
- Cigarette Distributor Licensing and Tax Stamp Guide, Publication 63
- Sales of Cigarettes and Tobacco Products in California – License Requirement for Retailers, Publication 78
- Cigarette and Tobacco Products Tax, Publication 93
- Cigarette and Tobacco Products Inspections, Publication 152
- Cigarette and Tobacco Products Taxes Newsletter, Publication 204
- New California Counterfeit-Resistant Cigarette Tax Stamp, Publication 403
Resources
- Cigarette and Tobacco Products Tax Law
- Cigarette and Tobacco Products Regulations
- California Fire Safety and Firefighter Protection Act Law
- Free Cigarette and Tobacco Classes
- Power Point Cigarette and Tobacco 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 (& tobacco)
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 Licensing Program
- Sales and Use Tax in California
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)