Cigarette & Tobacco Products Internet Program

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Retailers of cigarettes and tobacco products should watch for a new blue and white decal that has been enclosed with your 2006 Cigarette and Tobacco Products Retailers’ License(s) that will help remind your customers that all purchases of cigarettes and tobacco products are subject to state excise and use taxes. If the seller does not collect the tax from them at the time of sale, the buyer must pay them. We encourage you to post this decal for the benefit of your customers.

If you would like to order additional decals or have additional questions regarding the cigarette and tobacco products tax or use tax laws, contact the Excise Taxes Division at 916-327-4208.

PDF format: BOE 660 - Buy Cigarettes or Tobacco Online or by Mail?