Cigarette and Tobacco Products Wholesaler
Getting Started

Responsibilities

As a wholesaler of cigarettes and tobacco products, you must:

  • Obtain a seller’s permit.
  • Maintain a valid California cigarette and tobacco products wholesaler’s account and license.
  • Keep complete and legible purchase invoices and sales invoices for cigarettes and tobacco products for four years, and the latest 12 months of purchase and sales invoices at the licensed location (Business and Professions Code [BPC] section 22978.1, BPC section 22978.4, BPC section 22978.5).
    • Cigarettes must be listed by the brand and style names, 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]), flavor, packaging (such as pouches, tins, or boxes), quantity sold, and sales price.
  • Allow us and law enforcement officers to review your purchase invoices and sales invoices upon request.
  • Purchase and sell only cigarettes and RYO tobacco authorized for sale in California as listed on the Office of the Attorney General’s (OAG) California Tobacco Directory.
  • Purchase cigarettes and tobacco products only from valid California licensed distributors or wholesalers. Wholesalers may not purchase their products directly from an importer or manufacturer.
  • Sell cigarettes or tobacco products only to persons who are licensed under the Cigarette and Tobacco Products Licensing Act of 2003 (Licensing Act) and whose license is not suspended or revoked.
  • Verify your buyers and suppliers have a valid cigarette and tobacco products license with us. To verify that you are selling to or purchasing from a person with a valid license, visit Verify a License.
  • Only purchase cigarettes affixed with valid California tax stamps and California tobacco products tax-paid products.
  • File a monthly report (cigarette wholesalers only).
  • Purchase and sell only unflavored cigarettes and unflavored tobacco products listed on the OAG’s Unflavored Tobacco List (UTL).
  • Not purchase, possess, store, own, or sell flavored cigarettes, flavored tobacco products, or tobacco product flavor enhancers.
  • Not sell cannabis or cannabis products at any location licensed to sell cigarettes and tobacco products (BPC section 22980.6(a)).

Aside from the seller’s permit, these requirements do not apply to tobacco products that are not subject to the tobacco products tax. For example, vape liquids that do not contain any nicotine are not subject to the tobacco products tax; however, you are required to obtain and maintain a valid cigarette and tobacco products retailer license before you may sell those products to consumers.

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 available 24 hours a day. Upon registration, you will be required to pay the applicable license fees.

Visit the tax rate webpage to view cigarette and tobacco products tax rates and license fees for wholesalers.

License and account requirements

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

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

A wholesaler does not need to be licensed under the Licensing Act to sell electronic nicotine delivery systems that do not contain nicotine or are not sold with nicotine to a retailer.

Example 1: Wholesaler A purchases untaxed vape liquids that contain nicotine from an unlicensed distributor located outside of California.

  • Wholesaler A is required to register with us for a tobacco products distributor’s license and a cigarette and tobacco products distributor’s license.
  • Wholesaler A must close its existing wholesaler’s license.
  • In addition to these licenses, if Wholesaler A sells vape liquids that contain nicotine directly to consumers, Wholesaler A is also required to register with us for a cigarette and tobacco products retailer’s license.

Example 2: Wholesaler B purchases tax-paid nicotine products for resale.

  • Wholesaler B is required to hold both a tobacco products wholesaler’s license and a cigarette and tobacco products wholesaler’s license to purchase these products for resale.
  • In addition to the license, if Wholesaler B sells these products directly to consumers, Wholesaler B is required to register with us for a cigarette and tobacco products retailer’s license.

Native Americans

Native American tribes are generally required to obtain and maintain the appropriate cigarette and tobacco products licenses to sell cigarettes and tobacco products to businesses or consumers in California. If a Native American tribe sells cigarettes and tobacco products to non-Native Americans or tribe members of a different Native American tribe, the Native American tribe must obtain a cigarette and tobacco products license since those sales must be reported, and the tax must be collected and remitted to us. A Native American tribe is not required to pay the license fee.

If a Native American tribe operates on its own tribal land and exclusively makes sales to members of its own tribe, that Native American tribe is not required to hold a cigarette and tobacco products license.

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 wholesaler that intends to sell directly to consumers, you will need:
    • A seller’s permit,
    • A cigarette and tobacco products wholesaler’s license, and
    • A cigarette and tobacco products retailer’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 California Electronic Cigarette Excise Tax (CECET) permit (account) (Revenue and Taxation Code [RTC] section 31002).

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

Permits, licenses, or accounts required for the listed business activities
Business Activity Sales and Use Tax Law Cigarette and Tobacco Products Licensing Act Cigarette and Tobacco Products Tax Law/HOPE Act/Federal PACT Act
Sell cigarettes or tobacco products at a retail location in California Seller’s permit Cigarette and tobacco products retailer’s license CECET permit (account)
Sell electronic cigarettes, vape pens vaporizers, nicotine liquid, and so on at a retail location in California Seller’s permit Cigarette and tobacco products retailer’s license CECET permit (account)
Sell cigarettes at wholesale Seller’s Permit Cigarette and tobacco products wholesaler’s license Cigarette wholesaler’s license (account)
Import cigarettes from outside of the United States Seller’s Permit Cigarette manufacturer’s/importer’s license Cigarette distributor/importer’s license (account)
Manufacture cigarettes Seller’s permit Cigarette manufacturer’s/importer’s license Cigarette manufacturer’s license (account)
Stamp and distribute cigarettes to wholesalers or retailers Seller’s permit Cigarette and tobacco products distributor’s license Cigarette distributor/importer’s license (account)
Sell tobacco products at wholesale Seller’s permit Cigarette and tobacco products wholesaler’s license Tobacco products wholesaler’s license (account)
Import or manufacture tobacco products Seller’s permit Tobacco products manufacturer’s/importer’s license Tobacco products manufacturer’s/importer’s license (account)
Distribute tobacco products Seller’s permit Cigarette and tobacco products distributor’s license Tobacco products distributor’s license (account)
Ship or deliver cigarettes originating outside California into California N/A N/A Cigarette common carrier account
Sell, transfer, or ship for-profit electronic nicotine delivery systems (ENDS) without nicotine originating outside California into California Seller’s permit N/A Prevent All Cigarette Trafficking (PACT) Act account
Sell, transfer, or ship for-profit to consumers cigarettes, smokeless tobacco, or ENDS with nicotine originating outside California into California Seller’s permit Cigarette and tobacco products distributor’s license Cigarette distributor/importer’s license (account), tobacco products distributor’s license (account), CECET permit (account), and PACT Act account
Transport on land more than 400 unstamped cigarettes or untaxed tobacco products valuing $25.00 or more within California N/A N/A Cigarette and tobacco transporter’s permit

Notes

  1. For registration requirements for sales and use tax, please visit 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 of our 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 of 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.

License periods

A wholesaler license is valid for one calendar year (January through December).

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 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. For more information about online license renewals, visit our frequently asked questions and watch our video tutorial.

License renewal fee

Wholesalers must pay the annual license fee per location to renew their license.

Filing Reports

Taxpayer online service 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 webpage. 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.

Tax forms

Cigarette wholesalers

Revenue and Taxation Code section 30188 requires licensed cigarette wholesalers to file a report showing their cigarette inventory activity.

Tobacco products wholesalers

Licensed tobacco products wholesalers do not have reporting requirements, but must keep and maintain records.

Filing Deadlines

Due Date: Unless otherwise specified, all tax returns and reports must be filed 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.

Online filing resources

You must file all applicable cigarette reports and schedules even if you made no transactions or deliveries during the reporting period. You may be required to file other returns or reports with us.

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: