Cigarette and Tobacco Products Excise and Use Tax Return, CDTFA-501-CIU
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) administers the Cigarette and Tobacco Products Tax Law and the Sales and Use Tax Law. Under these laws, a person must pay excise and use tax on cigarettes, tobacco products, and other items brought into California for personal use, if they were purchased from an out-of-state business that did not collect the taxes at the time of sale. This is applicable whether the items were ordered over the Internet, by telephone, or by mail.
Note: The CDTFA-501-CIU should not be filed for cigarette and/or tobacco products that are intended for resale.
FILING REQUIREMENTS
Every person who purchases untaxed cigarettes and/or untaxed tobacco products must file with the CDTFA a return reporting the amount of cigarettes and/or tobacco products received. The return is due and must be postmarked on or before the last day of the month following the quarter in which the product was received and must be submitted with the amount of tax due, pursuant to the Cigarette and Tobacco Products Tax Law sections 30008, 30107, and 30181. The excise tax and use tax apply to any quantity of untaxed cigarettes or tobacco products shipped to a user or consumer in California from a seller outside of California.
DEFINITIONS
A "cigarette" is defined as a roll for smoking of any size or shape that includes any tobacco, flavored or not, and is wrapped in paper or another material. Exception: Products wrapped in tobacco or with a wrapper made mostly of tobacco are not cigarettes when they weigh over three pounds per thousand.
Beginning April 1, 2017, "tobacco products" include, but are not limited to, a product containing, made, or derived from any amount of tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed,
absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products shall also include electronic cigarettes. Prior to April 1, 2017, "little or small cigars" were considered a cigarette product.
COMPLETING THE RETURN
Purchase Information
Enter the brand name, product code, name of the seller, Internet address of seller, phone number of seller, invoice purchase date, and number of cigarette sticks purchased, or cost of tobacco products.
Add a Record (Purchase Information)
To report your purchase information, click the "Add a Record" hyperlink and enter all requested information.
Brand Name. Enter the brand name of the cigarette or tobacco products.
Product Code. Enter the product code.
01 – Cigarettes
02 – Snuff
03 – Chewing Tobacco
04 – Pipe Tobacco
05 – Cigars
06 – Roll Your Own
07 – eCigarettes (Device Only)
08 – eLiquid (Only)
09 – Combination (eCig and eLiquid)
10 – Other Type of Tobacco Product
Name of Seller. Enter the name of the seller of the cigarette or tobacco products.
Seller’s Internet Address. Enter the seller’s internet address.
Seller Phone Number. Enter the seller’s phone number.
Purchase Date. Enter the date the purchase was made.
Number of Cigarette Sticks. Enter the number of cigarette sticks purchased.
Cost of Tobacco Products. Enter the cost of the tobacco products purchased.
Additional Purchase Information
Do You Have Other Untaxed Cigarette and Tobacco Merchandise purchased that were not included in the purchase information section? Some examples include cigarette papers, lighters, pipes, cigar cutters, etc.
Select "Yes" or "No"
If you selected ‘Yes’ enter the Total Cost of Untaxed Cigarettes and Tobacco Merchandise Purchased
Did you Pay Use Tax on your Cigarettes?
Select "Yes" or "No"
If you selected ‘No’ enter the Total Cost of Cigarettes Purchased (Less Shipping Charges if Separately Stated)
Products Intended for Resale
Are the Cigarettes and/or Tobacco Products Included Intended for Resale?
Select "Yes" or "No"
Your Information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a Paid Preparer?
Select "Yes" or "No"
Enter the following:
First Name
Last Name
Title
Telephone Number
Email Address
Verify Email