Cigarette & Tobacco Products Tax Registration Information
Who is required to register?
You are required to register if you are a distributor, wholesaler, manufacturer, or importer of cigarettes or tobacco products in California (see following definitions). For retail licensing requirements, see publication 78, Sales of Cigarettes and Tobacco Products in California and publication 93, Cigarette and Tobacco Products Taxes
Cigarette Distributor. A cigarette distributor is a person who makes the first distribution of cigarettes in this state. Distribution includes the sale of untaxed cigarettes, the use or consumption of untaxed cigarettes, and the placing of untaxed cigarettes into a vending machine or retail stock.
Tobacco Products Distributor. A tobacco products distributor is a person who makes the first distribution of untaxed tobacco products. Distribution includes the sale of untaxed tobacco products, the use or consumption of untaxed tobacco products, and the placing of untaxed tobacco products into a vending machine or retail stock.
Cigarette Wholesaler. A cigarette wholesaler is a person, other than a licensed distributor, who sells stamped cigarettes for resale.
Tobacco Products Wholesaler. A tobacco products wholesaler is a person, other than a licensed distributor, who sells tax-paid tobacco products for resale.
Manufacturer. A manufacturer is a person that manufactures cigarettes and tobacco products sold in this state.
Importer. An importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside the United States for the purpose of making a first sale or distribution within the United States.
You may register for an account using online electronic registration (eReg). eReg is the convenient way to register and is available 24 hours a day.