We administer a statewide program to license all people engaged in the sale of cigarettes and tobacco products in California: manufacturers, importers, distributors, wholesalers, and retailers. These licenses are required in addition to a seller’s permit for sales tax or other licenses that may be required.
Our goal is to help you find all the general information you need in one place to better understand your tax and licensing obligations, allowing you to focus on starting and growing your business. Helping businesses succeed is important to us. The taxes and fees paid to the state help fund state and local services and programs that are important to our communities.
We will continue to provide updates and additional information in this guide.
Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.
For detailed cigarette and tobacco information, please view any or all of the sections listed below.
Retailer
A retailer is a person who sells cigarettes or tobacco products directly to consumers from a California retail location. A retailer includes a person who operates vending machines from which cigarettes or tobacco products are sold in California.
Wholesaler
A wholesaler is a person, other than a licensed distributor, who sells taxed (stamped) cigarettes or tax-paid tobacco products, obtained from a licensed cigarette or tobacco products distributor or another licensed wholesaler, for resale from a California location.
Distributor
A cigarette distributor is a person who purchases stamps and untaxed (unstamped) cigarettes and affixes the stamps to packs for sale in California.
A tobacco products distributor is a person who purchases untaxed tobacco products and either uses, places into retail stock, or sells them to other licensees in California.
Manufacturer & Importer
A manufacturer is a person who manufactures cigarettes or tobacco products to be sold in California.
An importer is any person who purchases for resale in the United States cigarettes or tobacco products manufactured outside the United States for the purpose of making a sale or distribution within the United States.
PACT Act, Delivery Seller, Common Carrier, and Consumer
Delivery sellers, common carriers, and consumers are required to file additional reports and returns.
Resources
Additional references, glossary, and information regarding our cigarette and tobacco programs.