Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2026
Cigarette and Tobacco Products Licensing Act Annotations
- Invoice Requirements: Itemized Listing of Cigarette and Tobacco Products Sold
- Invoice Requirements: Address
- License Required to Store Untaxed Tobacco Products at a California Warehouse
- Mobile Sellers of Cigarette or Tobacco Products
Invoice Requirements
Invoice Requirements: Itemized Listing of Cigarette and Tobacco Products Sold. An invoice is sufficiently itemized if it states each item separately and provides a description that is detailed enough to identify the specific items in question without ambiguity. An itemized listing of cigarettes sold must include the brand and style names, flavor, filter, and/or packaging when applicable, as well as the number of cartons or packs and the sale price. An itemized listing of other tobacco products sold must include the brand, type, flavor, and packaging, as well as the quantity and the sale price. 11/20/14.
Invoice Requirements
Invoice Requirements: Address. An invoice from a distributor or wholesaler must include the address of the retailer, distributor, or wholesaler to whom cigarettes or tobacco products are sold. The address of the retailer required to be included on an invoice is the licensed retail location address. An invoice does not meet the requirements set forth in Section 22978.4 if it does not include the licensed location address for the person to whom the cigarettes or tobacco products are sold. 11/24/20.
License Required
License Required to Store Untaxed Tobacco Products at a California Warehouse. Untaxed tobacco products are stored at a California warehouse, and the tobacco products are sold to a customer outside this state. Only a licensed manufacturer, importer, or distributor may store untaxed tobacco products in this state. Therefore, the owner of the untaxed tobacco products stored in this state must obtain one of these licenses. 1/2/20.
Mobile Sellers
Mobile Sellers of Cigarette or Tobacco Products. A retail location must be a building or a vending machine. A catering truck from which cigarette or tobacco products are sold is not a building or vending machine and, therefore, may not be licensed as a retail location. 11/02/12.