Common Carriers of Cigarettes

Filing Requirements

California Cigarette and Tobacco Products Tax Regulation 4041, Common Carrier Delivery Reports, requires that every common carrier making deliveries of shipments of cigarettes originating outside California to a consignee in California must report to the Board of Equalization (BOE), by no later than the 25th day of the calendar month, following the calendar month in which the delivery of the cigarettes was made. View Regulation 4041.

The report must include but is not limited to:

  1. The name of the shipper and the point of origin;
  2. The name of the consignee and the address to which the products were delivered;
  3. The date and number of the waybill covering the shipment;
  4. The number of cases, bales or other containers of cigarettes delivered and the quantity of cigarettes contained therein as shown by the shipping documents;
  5. In the case of rail shipments, the car initials and number; and
  6. In the case of water, the name of the vessel and the number of the steamship bill of lading.

The report must be made on the BOE's form BOE-1071, Common Carrier's Report of Cigarette Deliveries.

How do I Apply for a Permit?

Online Registration

You may register for a permit, license, or account using online registration . Online registrationis the convenient way to register and is available 24 hours a day.

Other Existing Provisions

Revenue and Taxation Code section 30451 allows the Board of Equalization to prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement provisions of the Cigarette and Tobacco Products Tax Law. Section 30454 of the Revenue and Taxation Code provides that the Board or its authorized representative may examine the books, papers, records, and equipment of any person dealing in, transporting, or storing cigarettes or tobacco products and such other investigations as it may deem necessary in carrying out the provisions of Cigarette and Tobacco Tax Products Tax Law. In addition to any other reports required under this part, the Board may, by rule and otherwise, require additional supplemental reports from licensed distributors, dealers, transporters, common and private carriers, warehousemen, bailees, and other persons, including reports of shipments of cigarettes or tobacco products from a point outside this state to a point within this state.

For More Information

Email you tax questions or visit us at www.boe.ca.gov.

If you have any questions, you may call our Customer Service Center toll free at 1-800-400-7115. Staff are available to help you weekdays from 8:00 a.m. to 5:00 p.m., (Pacific time) except state holidays.

STATE BOARD OF EQUALIZATION
Special Taxes and Fees