PACT Act, Delivery Seller, Common Carrier, and Consumer
Cigarette common carrier
Common carriers who deliver cigarettes originating outside of California to a consignee located in California must file a report on or before the 25th day of the calendar month following the calendar month in which they delivered the cigarettes or tobacco products (Regulation 4041, Common Carrier Delivery Reports). For example, a report for the August 2026 reporting period would be due on or before September 25, 2026. A report must be filed each month, even if no deliveries were made.
Common carriers are required to file their reports online using our Online Services. The delivery report is informational only. No tax or fee is due.
The report must include the following information concerning the shipment:
- The name of the shipper and the point of origin,
- The name of the consignee and the address to which the products were delivered,
- The date and number of the waybill covering the shipment,
- The number of cases, bales, or other containers of cigarettes delivered, and the quantity of cigarettes contained therein, and the quantity of tobacco products delivered, as shown by the shipping documents,
- In the case of rail shipments, the car initials and number, and
- In the case of water shipments, the name of the vessel and the number of the steamship bill of lading.
Visit Common Carrier’s Report of Cigarette Deliveries for online filing instructions.