Retail Sales of Cigarette and Tobacco Products in California
The Board of Equalization (BOE) offers an interactive class for retailers who sell or plan to sell tobacco products in California. The class covers the BOE's Cigarette and Tobacco Products Licensing program and related tobacco tax laws. This class is designed to inform, answer questions, and help retailers understand state requirements and their responsibilities as a vendor of tobacco products in California. The class will discuss:
- Who must be licensed
- What brands of tobacco can be sold in California
- What records must be maintained on the premises
- What to expect during a tobacco inspection
- When tobacco products may be seized
- How to avoid fines and penalties
- What rights taxpayers have
- And much more.
Classes are offered throughout the state. See the schedule below for locations and times or call the BOE at 916-322-8536 for information. Pre-registration is not required but is recommended. Publications regarding this program will be provided during class. Some publications are also available in multiple languages. Additional BOE publications are available on the Board's website at www.boe.ca.gov.
If you would like to schedule a separate presentation for your organization or group, please contact the Board of Equalization at 916-323-4088 to make arrangements or email your request to mdaprato@boe.ca.gov. If you are unable to attend one of the scheduled instructor-led classes, you may view the online class, Retail Sales of Cigarettes and Tobacco Products in California, on the Board’s website. The online presentation includes the same information covered in the instructor-led class.
*Scheduled Classes*
| Date | Location | Time | Registration |
|---|---|---|---|
| June 4, 2013 |
Garden Grove Community Meeting Center, Room B 11300 Stanford Avenue Garden Grove, CA 92840 |
10:00 a.m. – 12:00 p.m. | Register here |

