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

Regulations

Publications

Tax Rates and License Fees

Special/Important Notices

Archives:

2017

2016

Videos

Online Seminars and Instructor-led Classes

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.

Public Data

Enforcement/Tax Evasion

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.

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.