Cigarette Wholesaler's Report
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Under Revenue and Taxation Code (R&TC 30188), Report by wholesaler, every cigarette wholesaler in California must report their cigarette inventory, purchases, and sales activities.
A cigarette wholesaler is a person, other than a licensed cigarette distributor, who sells tax-paid (stamped) cigarettes, obtained from a licensed distributor or another licensed wholesaler, for resale at a specific California location. A cigarette wholesaler may not hold a distributor's license. An out-of-state person selling at an out-of-state location is not a wholesaler and may not be licensed as a cigarette wholesaler. Cigarette wholesalers cannot purchase or be in possession of untaxed (unstamped) cigarettes.
Filing Requirements
Every licensed cigarette wholesaler must electronically file a Cigarette Wholesaler's Report and supplemental schedule (if applicable) of all inventory, purchases, and sales activities during the reporting period, on or before the 25th day of the calendar month following the reporting period (R&TC 30188). A report must be filed for each reporting period even if there are no activities to report. A copy of the report and schedule must be retained on the licensed premises for verification by CDTFA auditors.
Schedule Preparation
A CDTFA-810-CTI-F, Cigarette Wholesaler - Cigarette Tax Receipt Schedule, must be submitted with every Cigarette Wholesaler's Report, to support all purchases of stamped cigarettes during the reporting period. For detailed information regarding schedule preparation, please refer to the Cigarette and Tobacco Products Online Filing webpage, under Guidelines.
Initial Question
Did you purchase any tax-paid (stamped) cigarettes during this reporting period?
If you purchased stamped cigarettes during this reporting period, select Yes. You are required to complete and upload the Cigarette Wholesaler - Cigarette Tax Receipt Schedule.
If you did not purchase any stamped cigarettes during this reporting period, select No.
File Attachment
Method of Filing
Select one of the following filing methods to upload the required schedule:
Electronic Form Entry (most common). This filing method requires you to complete a CDTFA-810-CTI-F, Cigarette Wholesaler - Cigarette Tax Receipt Schedule, using a Flat (FLT) file attachment.
XML (Extensible Markup Language). This filing method requires you to upload the schedule using the XML file attachment. XML is a simple text-based format for representing structured information.
Note: This process is intended for participants who have technical expertise to create and validate an XML document.
Once you have selected a filing method, select Next to go to the File Attachment screen.
File Attachment
To upload the file attachment, select the Add button.
On the Select a file to attach pop-up window:
- Click the Type drop-down menu and select the appropriate file type. Available options to select from:
- Extensible Markup Language (XML)
- Cigarette Tax Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2024).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, select the Save button.
Select the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to cigarette online filing, please visit our website.
Cigarette Stock Summary
Report the number of Cigarettes (sticks).
Inventory
Beginning inventory (same as previous reporting period's ending inventory). Enter the total number of cigarettes that is held in inventory on the first day of the reporting period.
Purchased during the reporting period (total from CDTFA-810-CTI-F). The total number of cigarettes purchased during the reporting period, as reported on the Cigarette Wholesaler - Cigarette Tax Receipt Schedule. The system will automatically calculate this field.
Other acquisitions. Enter the total number of cigarettes received from other acquisitions, such as cigarettes returned from a sale made during a prior period, transfers received from wholesalers, etc.
Deductions
Ending inventory. Enter the total number of cigarettes that is held in inventory on the last day of the reporting period. Note: Physical inventory on hand must be taken at least every three-months.
Other dispositions. Enter the total number of cigarettes due to other dispositions, such as losses by theft, fire, or other damages, transfers to other wholesalers, etc.