Cigarettes and Tobacco Products Tax
Cigarette and Tobacco Products Licensing Program - As of June 30, 2011

Year Started
2004
What is Taxed?
The activity of selling cigarettes and tobacco products in California requires licensing of manufacturers, distributors, wholesalers, importers, and retailers of cigarette and tobacco products
Who Pays?
Cigarette manufacturers and importers; cigarette and tobacco products distributors; wholesalers; and retailers. Tobacco products manufacturers and importers.
Number of Registrants
26, 582, 424, 36,748 and 70 respectively
Tax Rate
Sellers of cigarettes and tobacco products must be licensed. License fees depend on type(s) of product or activity.
10-11 Revenues
$1.7 million
Revenue Change from 09-10
Down 4.8%
Fund Allocation
Cigarette and Tobacco Products Compliance Fund - tobacco sales licensing, inspection, and related activities
Citation of the Law

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