Excise Taxes - Registration for Tax & Fee Programs
The Board of Equalization wants to make doing business in California as easy as possible. You may use the application forms below to apply for a permit from the BOE for any of the following excise tax programs:
- Alcoholic Beverage Tax Law
- California Cigarette and Tobacco products Licensing Act of 2003
- Cigarette and Tobacco Products Tax Law
- Energy Resources surcharge Law
- Emergency Telephone Users Surcharge Law
- Integrated Waste Management Fee Law
- Natural Gas Surcharge Law
- Application for Corporations, Limited Liability Companies/Organizations: Form BOE-400-ETC
- Application for Individuals and Partnerships: Form BOE-400-ETI
- Application for Distributor's Cigarette and Tobacco Products License: Form BOE-400-LD
- Application for Retailer's Cigarette and Tobacco Products License: Form BOE-400-LR
- Application for Wholesaler's Cigarette and Tobacco Products License: Form BOE-400-LW
If you are not sure which application applies to you, contact the Excise Taxes Division.
By Phone
800-400-7115 toll-free
916-327-4208 phone
916-323-9297 fax
By Mail
Excise Taxes Division, MIC: 56
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0056