Cigarette Tax Stamp Program
General Information
SB 1701 (Chapter 881, Statutes of 2002) which became law on September 26, 2002, is the Legislature's response to the problem of counterfeit cigarette tax stamps.
On January 1, 2005, the State Board of Equalization (BOE) was required to replace the heat-applied decal tax stamps that were being affixed to the bottom of every package of cigarettes with a technology‑based, counterfeit‑resistant stamp capable of being read by a scanning or similar device, and encrypted with specific information. Additionally, the stamps are produced on tamper-evident label stock and contain new secure features that can only be authenticated by authorized scanning devices. This stamp technology affords retailers, wholesalers, distributors, manufacturers, and BOE Investigators with the tools necessary to immediately determine the validity of a cigarette tax stamp.
To purchase cigarette tax stamps, you must be a licensed cigarette distributor. For information on how to become a licensed cigarette distributor, please refer to Publication 63, Cigarette Distributor Licensing and Tax Stamp Guide.
Special Notices
Information About
- CA Stamp Validator Purchase Information
- Cigarette Tax Stamp Contract Information
- On-line Cigarette Tax Stamp Ordering
- Holiday Schedule for Cigarette Tax Stamp Ordering
- Frequently Asked Questions
- Deferred Stamp Payment Options
- Verify a Cigarette License
- Cigarette & Tobacco Products License Suspensions
- Sign up for Cigarette & Tobacco Products Tax e-mail notifications
Forms and Publications
- New California Counterfeit-Resistant Cigarette Tax Stamp
- Cigarette Distributor Licensing and Tax Stamp Guide
- California Cigarette Tax Stamp Purchase Order
- Cigarette Distributor's Report of Returned Stamps
Registration
Resources
Legislation
Related Web Sites
- California Cigarette and Tobacco Products Licensing Act of 2003
- BOE Investigations Division
- Bureau of State Audits Report Number 2005-034, June 2006
How to Contact Us
By Phone
800-400-7115 toll-free
916-341-6923 Stamp Desk
916-327-6235 Stamp Desk Fax
By Mail
State Board of Equalization
Alternative Cigarette Tax Stamp Program, MIC:41
P.O. Box 942879
Sacramento, CA 94279-7077