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 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 will also afford 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.