Cigarette & Tobacco Products Internet Program

The Board of Equalization has implemented the Cigarette and Tobacco Product Internet Program to collect the California state excise taxes and use taxes from California consumers purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers, and/or by way of mail or telephone, for self-consumption in California.

Information About

Forms and Publications


Related Web Sites

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088

Telephone 800-400-7115
(TTY: 711)

Email Your Tax Questions