Tax Guide for Cigarettes and Tobacco Products
Resources
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Laws
- Cigarette and Tobacco Products Tax Law
- Cigarette and Tobacco Products Licensing Act Law
- California Fire Safety and Firefighter Protection Act Law
- Health & Safety Code
- Prevent All Cigarette Trafficking Act (PACT) of 2009 | Bureau of Alcohol, Tobacco, Firearms and Explosives
Regulations
- Cigarette and Tobacco Products Tax Regulations
- Cigarette and Tobacco Products Licensing Act Regulations
Related Guides
Publications
- Publication 63, Cigarette Distributor Licensing and Tax Stamp Guide
- Publication 78, Sales of Cigarettes and Tobacco Products in California – License Requirements for Retailers
- Publication 93, Cigarette and Tobacco Products Taxes
- Publication 152, Cigarette and Tobacco Products Inspections
- Publication 161, Criminal Citations Include a Civil Administrative Process
- Special Taxes and Fees Newsletters
- Publication 403, California's Counterfeit-Resistant Cigarette Tax Stamp
- Publication 407, Master Settlement Agreement
- Publication 429, Flavored Cigarettes Banned in the United States
- Publication 473, Things to Know Before You Buy Cigarettes and Tobacco Products
Tax Rates and License Fees
- Cigarettes and Tobacco Products Tax Rates
- License Fees for retailers, distributors, wholesalers, manufacturers, and importers
- Sales & Use Tax Rates
Special/Important Notices
- Flavored Cigarettes, Tobacco Products, and Tobacco Product Flavor Enhancers Are Subject to Seizure (November 2024)
- New Tax Rate on Tobacco Products Effective July 1, 2024, through June 30, 2025 (May 2024)
- New Tax Rate on Other Tobacco Products Effective July 1, 2023, through June 30, 2024 (May 2023)
- New Law Prohibits Retail Sales of Menthol Cigarettes and Most Flavored Tobacco Products (December 2022)
- New Tax Rate on Other Tobacco Products Effective July 1, 2022, through June 30, 2023 (May 2022)
- Revised Tobacco Products Distributor Tax Return(February 2022)
- Cigarette and Tobacco Products Tax – Online Filing Required Effective January 1, 2022
- Reminder – Total Cigarettes Sales Price Must Be Reported on the Cigarette Tax Disbursement Schedule Beginning August 1, 2021, and Helpful Tips for Cigarette Tax Reporting
- New Reporting Requirement on the Cigarette Tax Disbursement Schedule Beginning with the August 2021 Filing Period
- New Tax Rate on Other Tobacco Products Effective July 1, 2021, through June 30, 2022
- New Prevent All Cigarette Trafficking (PACT) Act Reporting Requirements for Electronic Nicotine Delivery Systems (ENDS) Effective March 27, 2021
- Important Information for California Cigarette Tax Stamp Purchasers — Stamp Order System Down November 5, 2020, 10:00 a.m. to November 9, 2020, 12:00 p.m.
- EFFECTIVE IMMEDIATELY WITHDRAWAL OF SPECIAL NOTICE L-698 Clarifying the Wholesale Cost Basis for Out-of-State Licensed Tobacco Products Distributors Effective October 1, 2019 (September 2020)
- Reminder: New Reporting Requirements for Cigarette Tax Reporting Effective May 2020 Reporting Period (April 2020)
- New Tax Rate on Other Tobacco Products Effective July 1, 2020 through June 30, 2021 (April 2020)
- Enhanced California Cigarette Tax Stamp Available March 2020 (January 2020)
- New Reporting Requirements for Tobacco Products Distributors Effective January 1, 2020 (November 2019)
- Cigarette Tax Filing Resources Are Available Now For New Reporting Requirements Effective May 2020 Filing Period (October 2019)
- Cigarette Wholesaler's Return Federation of Tax Administrators' Uniformity Standards Effective May 2020 Filing Period (October 2019)
- Cigarette Distributor's Tax Report Federation of Tax Administrators' Uniformity Standards Effective May 2020 Filing Period (October 2019)
- Cigarette Manufacturer's Tax Return Federation of Tax Administrators' Uniformity Standards Effective May 2020 Filing Period (October 2019)
- Clarifying the Wholesale Cost Basis for Out-of-State Licensed Tobacco Products Distributors Effective October 1, 2019 (August 2019)
- Revisions to the California Cigarette Tax Stamp Ordering Process and Launch of New Online Services Effective August 12, 2019 (July 2019)
- Important Information for California Cigarette Stamp Purchasers – Stamp Order System Down August 6, 2019 10:00 A.M. to August 12, 2019 12:00 Noon (July 2019)
- New Tax Rate on Other Tobacco Products Effective July 1, 2019 through June 30, 2020 (May 2019)
- Cigarette Manufacturer's Tax Return and License Renewal Will Move to the New Online Services System Effective August 12, 2019 (April 2019)
- Cigarette Distributor's Tax Report and License Renewal Will Move to the New Online Services System Effective August 12, 2019 (April 2019)
- Cigarette Wholesalers Return and License Renewal Will Move to the New Online Services System Effective August 12, 2019 (April 2019)
- Revisions to the Common Carrier's Report of Cigarette Deliveries and Launch of New Online Filing Effective August 12, 2019 (April 2019)
- Tobacco Products Manufacturer/Importer Tax Return and License Will Move to the New Online Services System Effective August 12, 2019 (April 2019)
- Revisions to the Tobacco Products Distributor Tax Return and Launch of new Online Filing Effective August 12, 2019 (April 2019)
- Your Tobacco Products Wholesaler License Will Move to the New Online Services System Effective August 12, 2019 (April 2019)
- Prevent All Cigarette Trafficking Act (PACT Act) Reports Will Move to the New Online Services System Effective August 12, 2019 (April 2019)
- Cigarette and Tobacco Products Distributors May Not Hold a Wholesaler License (Oct 2018)
- Reminder to File Your Return Online (July 2018)
- New Tax on Tobacco Products Effective July 1, 2018 through June 30, 2019 (May 2018)
- Changes to Online Services: Cigarette and Tobacco Products Retailer License Fee Accounts (Mar 2018)
- Important Information for California Cigarette Tax Stamp Purchasers (Mar 2018)
Archives:
2017
- Online Filing Begins for the Cigarette and Tobacco Products Internet Purchaser Program (Dec 2017)
- Tobacco Product Sales by Out-of-State Distributors to In-State Distributors (Sep 2017)
- Clarifying Retail Stock for Cigarette and Tobacco Products Tax Purposes (June 2017)
- New Tax Rate on Other Tobacco Products Effective July 1, 2017 through June 30, 2018 (May 2017)
- New Licensing Requirements for Manufacturers/Importers, Distributors, and Wholesalers of Nicotine Products Beginning April 1, 2017 (March 2017)
- Cigarette and Tobacco Products Tax Rate Increase and New Products Subject to Tax (January 2017)
2016
- New Law Helps Prevent Cigarette Tax Evasion (November 2016)
- New License Requirement Beginning January 1, 2017, for Retailers of Electronic Smoking of Vaping Devices and Related Products (October 2016)
- Clarifying the Wholesale Cost of Tobacco Products (September 2016)
Videos
Online Seminars and Instructor-led Classes
- Free Instructor-led Cigarette and Tobacco Classes
- Online Seminars for Retailers, Wholesalers and Distributors
Verify a License
Select one of the following links below for a current list of licensed California cigarette and tobacco products distributors, wholesalers or retailers. You are responsible for verifying the entity you are purchasing from or selling to has a valid cigarette and tobacco products license.
- List of Licensed California Distributors: Excel
- List of Licensed California Wholesalers: Excel
- List of Licensed California Retailers: Excel
- List of Licensed California Cigarette Manufacturers/Importers: Excel
- List of Licensed California Tobacco Products Manufacturers/Importers: Excel
- Cigarette & Tobacco Products License Suspensions
Public Data
- Open Data Portal
- Proposition 56 – Summary of Revenues and Expenditures
- Supplemental Report – Cost of Programs Related to Cigarette and Tobacco Products
- List of Licensed California Distributors: Excel
- List of Licensed California Wholesalers: Excel
- List of Licensed California Retailers: Excel
- List of Licensed California Cigarette Manufacturers/Importers: Excel
- List of Licensed California Tobacco Products Manufacturers/Importers: Excel
- Cigarette & Tobacco Products License Suspensions
- You may email your request for additional licensee information to CDTFA's Disclosure Office at Disclosure.Office@cdtfa.ca.gov
- See a map of California Cigarette and Tobacco Products Licensees
- Bureau of State Audits Report Number 2005-034, June 2006
Enforcement/Tax Evasion
- Tax Investigations and Inspections Bureau
- What To Know About Your Cigarette and Tobacco Products Inspection video
- Cigarette and Tobacco Products Tax Evasion
- Report Suspected Violations
Cigarette and Tobacco Products License Data Request by State and Local Agencies
The Cigarette and Tobacco Products Licensing Act of 2003 (Licensing Act).
The following Business and Professions Code (BPC) provisions gives CDTFA the authority to provide confidential information, at no charge, to certain state and local agencies, when used for specific purposes:
Retailers:
BPC 22973.2: “The department shall, upon request, provide to the State Department of Public Health, the office of the Attorney General, a law enforcement agency, a local lead agency, and any agency authorized to enforce or administer state or local tobacco control laws, access to the department’s database of licenses issued to retailers within the jurisdiction of that agency, local lead agency, or law enforcement agency. The agencies authorized by this section to access the department’s database shall access and use the department’s database only for purposes of enforcing tobacco control laws and shall adhere to all state laws, policies, and regulations pertaining to the protection of personal information and individual privacy.”
Distributors and Wholesalers:
BPC 22978: “The department shall, upon request, provide to the State Department of Public Health, the office of the Attorney General, a law enforcement agency, a local lead agency, and any agency authorized to enforce or administer state or local tobacco control laws, access to the department’s database of licenses issued to distributors and wholesalers for locations within the jurisdiction of that agency, local lead agency, or law enforcement agency. The agencies authorized by this section to access the department’s database shall access and use the department’s database only for purposes of enforcing tobacco control laws and shall adhere to all state laws, policies, and regulations pertaining to the protection of personal information and individual privacy.”
Manufacturers and Importers:
BPC 22979.3: “The department shall, upon request, provide to the State Department of Public Health, the office of the Attorney General, a law enforcement agency, a local lead agency, and any agency authorized to enforce or administer state or local tobacco control laws, access to the department’s database of licenses issued to manufacturers and importers for locations within the jurisdiction of that agency, local lead agency, or law enforcement agency. The agencies authorized by this section to access the department’s database shall access and use the department’s database only for purposes of enforcing tobacco control laws and shall adhere to all state laws, policies, and regulations pertaining to the protection of personal information and individual privacy.”
If the request is being made according to one or more of the referenced statutes, please identify your agency, the type(s) of licensee information desired (retailer, distributor, etc.), the geographic location(s) for which the request is begin made (specific city or cities, county or state-wide), and indicate how the data will be used. Requests that meet the statutory requirements are generally processed within one business day and will be forwarded to the recipient via encrypted email or other secure method.
Each record provided will contain the following fields:
License number, owner name, business name, location/address, city, state, zip code, site city code, and license start date.
Related Websites
- California Tobacco Directory
- Tobacco 21
- U.S. Food and Drug Administration – Tobacco Products
- STAKE (Stop Tobacco Access to Kids Enforcement)
- Tobacco Control Laws that Affect Retail Businesses 2021
- Sales and Use Tax in California
Other Helpful Resources
- Contact Us – A listing of CDTFA contacts for your questions and concerns.
- Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates – A listing of current and historical tax rates.
- Find a Sales and Use Tax Rate – Enter an address and find the sales and use tax rate for that location.
- Online Services – Learn about the online services CDTFA offers.
- Verify a Permit, License or Account – You can use this application to verify a seller's permit, Cigarette and Tobacco products license, Covered Electronic Waste Recycling (eWaste) Fee account, or Underground Storage Tank Maintenance Fee Account.
- Office Locations and Addresses – A comprehensive listing of all CDTFA offices and contact information.
- Get It In Writing! – Tax and fee laws can be complex, and you are encouraged to put your tax questions in writing. You may also send your request in a letter to: Special Taxes and Fees, MIC:31, California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0031.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, such as speaking to a supervisor, or when there are apparent rights violations.
- GO-Biz – The Governor's Office of Business and Economic Development offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit their website.
- CalGold – Provides help with permit and licensing requirements for other state, federal, and local authorities. For example, you may need to register with the Franchise Tax Board or the Employment Development Department. You may also want to consult with a tax professional or your local city and county authorities for assistance regarding other agencies' requirements or restrictions.
- California's Tax Service Center – A one-stop tax help and resource website that guides taxpayers to forms and services they need.