Cigarette and Tobacco Products Manufacturer & Importer
Getting Started

Responsibilities

As a manufacturer or importer of cigarettes and tobacco products, you must:

• Obtain a seller’s permit.
• Maintain a valid cigarette and/or tobacco products manufacturer/importer’s license.
• Submit to the California Department of Tax and Fee Administration (CDTFA) a list of all brand families that you manufacture or import on your new and renewal applications.
• Update the list of brand families that you manufacture or import whenever you manufacture or import a new brand or additional brand, or stop manufacturing or importing a listed brand.
• Manufacturers and importers must keep legible sales records and the latest 12 months of purchase and sales invoices at the licensed location. In addition, importers must also keep legible purchase records (Business and Professions Code [BPC] section 22979.4, BPC section 22979.5, BPC section 22979.6).
  • Cigarettes must be listed by the brand and style names, flavor, filter, and packaging, number of cartons or packs sold, and the sales price.
  • Tobacco products must be listed by brand, type (such as pipe, cigars, or roll-your-own [RYO] tobacco), flavor, packaging (such as pouches, tins, or boxes), quantity sold, and sales price.
• Consent to the jurisdiction of the California courts for the purpose of enforcing the Cigarette and Tobacco Products Licensing Act of 2003, appoint a registered agent for service of process in this state, and identify that agent to us.
• Certify when the license is granted and each year upon license renewal that all packages of cigarettes you manufacture or import and distribute in this state fully comply with Revenue and Taxation Code section (RTC) 30163(b), and that the cigarettes contained in those packages are the subject of filed reports that comply with all requirements of the federal Cigarette Labeling and Advertising Act for the reporting of ingredients added to cigarettes.
• Waive any sovereign immunity defense or post a surety bond as provided in the BPC section 22979(a)(4), if you are a cigarette manufacturer or importer.
• Either certify to us that you are a participating manufacturer as defined in the Master Settlement Agreement (MSA), or place funds in escrow pursuant to Health and Safety Code (HSC) section 104557(a)(2), if you are a tobacco product manufacturer as defined in HSC section 104556(i) selling cigarettes to consumers within the state.
• Not sell cannabis or cannabis products at any location licensed to sell cigarettes and tobacco products (BPC section 22980.6(a)).
• File tax returns and reports, along with payments for amounts due. Visit Filings and Payments for more information.

Registration

Before registering for a license with us, you should check with your local health department, cities, and counties for any local cigarette and tobacco licensing requirements, which may be more restrictive.

Online Registration–Register with us online to obtain your cigarette and tobacco products license, a seller’s permit, and other permits, licenses, or accounts. If you need assistance with creating a username and password, watch our video tutorial. Online registration is the convenient way to register and is available 24 hours a day. Upon registration, you will be required to pay the applicable license fees.

Visit tax rates to view cigarette and tobacco products tax rates and license fees for manufacturers and importers.

License and account requirements

Vapes and electronic cigarettes (eCigarettes)—Examples of who is required to register

Examples of licenses that are required (in addition to a seller’s permit):

More than one type of license may be required

You may need a seller’s permit as well as multiple cigarette and tobacco products licenses. For example:

• If you are a distributor that intends to sell tobacco products directly to consumers, you will need:
  • A seller’s permit,
  • A tobacco products distributor’s license (account),
  • A cigarette and tobacco products distributor’s license, and
  • A cigarette and tobacco products retailer’s license.
• If you are a manufacturer or importer that intends to sell tobacco products to wholesalers and retailers, you will need:
  • A seller’s permit,
  • A tobacco products manufacturer/importer’s license (account),
  • A cigarette and tobacco products manufacturer/importer’s license, and
  • A cigarette and tobacco products distributor’s license.

In addition to the above, if you intend to sell electronic cigarettes containing or sold with nicotine to consumers, you will also need a CECET permit (account). RTC section 31002.

For the business activities listed below, the following permits, licenses, and accounts are required.

1. For registration requirements for sales and use tax, please review our Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision guide.
2. A CECET permit (account) is required if you sell electronic cigarettes containing or sold with nicotine to consumers. For more information, visit the CECET page under our Cigarette and Tobacco Products Retailer guide.
3. If you sell, transfer, or ship for-profit cigarettes, RYO tobacco, smokeless tobacco, or ENDS into California, visit the PACT Act and Delivery Seller page on the PACT Act, Delivery Seller, Common Carrier, and Consumer guide. There are additional requirements under federal law, the Jenkins Act, 15 U.S.C. sections 375-378, amended by the PACT Act, and the 2021 Omnibus Appropriations Bill HR 133 section 602).
4. These licenses are not allowed if licensee is a distributor. A wholesaler’s license may not be issued to an out-of-state person selling at an out-of-state location.
5. These licenses are not allowed if licensee is a wholesaler.

License renewals

You must renew your license to sell and purchase cigarettes or tobacco products every year. A license cannot be transferred to someone else. Remember, you may not sell cigarettes or tobacco products at any location without a valid cigarette and tobacco products license for that location.

Each year upon license renewal, you must certify that all packages of cigarettes the licensee manufactures or imports and distributes in this state fully comply with RTC section 30163(b), and that the cigarettes contained in those packages are the subject of filed reports that fully comply with all requirements of the federal Cigarette Labeling and Advertising Act (15 U.S.C. Sec. 1331-1340; 21 U.S.C. Sec. 387c) for the reporting of ingredients added to cigarettes.

License periods

Licenses are valid for one calendar year (January through December). Manufacturers and importers must maintain their license and affirm certain certifications annually (BPC section 22979(c)).

Renewal reminders

Approximately 60 days prior to your license expiring, we will send you an email and paper notice reminding you to renew your license. Approximately 30 days prior to your license expiring, we will send you another reminder email notice. It is important to renew your license before it expires, as you must have a valid license for each location in order to purchase or sell cigarettes and tobacco products at each location.

Renewing your license online

Renew your license by logging into our Online Services system with your username and password and selecting your license from your list of accounts. If you do not have a username and password, you must create one using our Sign Up Now process. For more information about online license renewals, please visit our frequently asked questions and watch our video tutorial.

Filings and payments

Taxpayer online services portal

You must file all applicable cigarette and tobacco products tax returns, reports, and schedules even if you made no transactions or deliveries during the reporting period.

You are required to file your tax forms online with us through our Online Services website. Log in using your username and password and select your account, then select the File and/or View a Return/Report link under I Want To for the filing period you wish to file.

If you do not have a username and password, select the Sign Up Now link under the Create a Username heading from the Online Services webpage.

Filing a late return or late payment may result in a late penalty and interest assessment.

Tax forms

Cigarette manufacturers

• CDTFA-501-CM, Cigarette Manufacturer’s Tax Return of Taxable Distributions in California
  • CDTFA-810-CTF, Cigarette Tax Disbursement Schedule
    • CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules

Cigarette distributors and importers

• CDTFA-501-CD, Cigarette Distributor/Importer Tax Report
  • CDTFA-810-CTIF-F, Cigarette Distributor/Importer–Cigarette Tax Receipt and Disbursement Schedule

Tobacco products manufacturers and importers

• CDTFA-501-TIM, Tobacco Products Manufacturer/Importer Return of Taxable Distribution of Samples in California
  • CDTFA-501-MIT, Schedule Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California

Filing deadlines

Due Date: Unless otherwise specified, all tax returns and reports must be filed, and payments must be made on or before the 25th day of the calendar month following the reporting period.

• For example: a return or report for the monthly reporting period of August 2026 would be due on or before September 25, 2026, along with the total payment amount due.

Online filing resources

• Cigarette and Tobacco Products Online Filing
• Online Filing Templates
• Online Filing Instructions for Cigarette and Tobacco Products Tax
• Video Tutorials
• Cigarette and Tobacco Products Flat (FLT) File and XML Filing Guide

Payments

Taxpayers with an estimated average monthly tax liability of $20,000 or more are required to pay amounts due by EFT. We will notify you in writing if you are required to pay your taxes electronically.

You can make Electronic Funds Transfer (EFT) or card payments through our Online Services. Log in using your username and password and select your account. Select the More link under the I Want To section. Then select the Make a Payment link and follow the prompts.

• Online Services Make a Payment
• Trouble Paying Taxes?

Updating your business information

Is your account information up to date? Has your business model changed? We must have the most current information about your business to ensure you receive updates, notices, and due date reminders. Log in to our Online Services using your username and password and select your account. Select the More link under the I Want To section. Then select the option you are requesting to update under Account Maintenance.

Update your account whenever you:

• Change your business or mailing address,
• Add or close a business location,
• Change your entity type, business, or legal entity name,
• Add or remove owners, officers, members, or partners, or
• Change your banking information.

If you change your licensed business location address, you may need a new license number.

You may also notify us of any changes by:

• Using CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts,
• Contacting our Customer Service Center at 1-800-400-7115 (TTY:711) and selecting the option for Special Taxes and Fees, or
• Sending us a message by visiting Email Your Tax Questions.