Cigarette and Tobacco Products Online Filing

You are required to file your cigarette and tobacco products tax forms online.

The type of online filing method you use will depend on the type of cigarette and tobacco products tax form you are filing. See Online Filing Methods below for more information.

How to Use This Guide

The Guidelines section contains the general instructions, rules, procedures, and technical requirements to file cigarette and tobacco products tax forms online.

See the Filing Templates section for more information and to download schedule templates

The Resources and Filing FAQs sections provide references and other helpful information.

For more information about the tax and licensing obligations for retailers, wholesalers, distributors, manufacturers, importers, and consumers of cigarettes and tobacco products, see our Tax Guide for Cigarettes and Tobacco Products.

Advantages

  • No paper cigarette and/or tobacco products tax forms need to be manually completed and filed and no signature documents need to be completed and mailed.
  • No postage.
  • Faster processing.
  • Online security ensures confidentiality of data.
  • CDTFA acknowledges receipt of online filing.
  • Less physical file storage space required since data may be stored electronically.

Security

Online filing uses the Internet to receive and transmit cigarette and tobacco products tax forms. Online filing incorporates technological attributes to ensure data security. You must also use security procedures that are reasonably sufficient to ensure that all transmissions of cigarette and tobacco products forms are authorized. You must take the necessary precautions to safeguard its technological attributes and notify the CDTFA when it has knowledge that its technological attributes have been compromised.

Online Filing Methods

Depending on the type of filer you are, there are four basic methods to file cigarette and tobacco products tax forms online:

  • Flat (FLT) File Format

    A flat file or “FLT” file is a file in which data is formatted in plain-text, usually with some kind of delimiter (such as a tab, comma, etc.).

    • Requires a FLT file upload of transactional data that builds the return or report.
    • Available to cigarette manufacturers, importers, and distributors. Note: Available to cigarette wholesalers beginning with the May 2020 reporting period.
    • Available to tobacco products manufacturers/importers.
    • Templates for schedules are available. See Filing Templates section to download templates.
  • Extensible Markup Language (XML) – Note: Available beginning with the May 2020 reporting period.

    Extensible markup language (XML) is a simple text-based format for representing structured information.

    • Requires an XML file upload that builds the return or report.
    • Available to cigarette manufacturers, importers, distributors, and wholesalers.
  • Microsoft Excel
    • Requires an Excel spreadsheet file upload of transactional data.
    • Available to:
      • Cigarette common carriers.
      • PACT Act filers.
    • Templates for schedules are available. See the Filing Templates section to download templates.
  • PDF
    • A fillable Adobe Acrobat form used to enter transactional records.
    • Requires a PDF file attachment with completed transactional data.
    • Available to cigarette wholesalers and tobacco products distributors. Note: Available to cigarette wholesalers only for reporting periods April 2020 and prior. Beginning with the May 2020 reporting period, cigarette wholesalers will be required to complete a new schedule CDTFA-810-CTI, Cigarette Tax Receipt Schedule, and will be able to file online with a FLT or XML file.
    • Templates for schedules are available. See Filing Templates section to download templates.
  • Online Tax Form Filing
    • You complete tax forms directly online.
    • Allows you to submit schedules by uploading/attaching a file or enter transaction records individually.
    • Available to all cigarette and tobacco products filers.

Log In Procedures

Go to our Online Services login page and enter your Username and Password.