Tax and Fee Programs

• Alcoholic Beverage Tax
• Alternative Cigarette Tax Stamp Program (ACTS)
• Cigarette & Tobacco Licensing Act of 2003
• Cigarette & Tobacco Products Internet Program
• Cigarette & Tobacco Products Tax
• Emergency Telephone Users Surcharge
• Energy Resources Surcharge
• Natural Gas Surcharge
• Tax on Insurers

Information About

• New Reinstatement Fee for Expired Licenses
• Cigarette & Tobacco Products License Suspensions
• Electronic Funds Transfer
• Licensed California Distributors & Wholesalers
• Registration for Tax & Fee Programs
• Special Taxes Regulations
  • Proposed
• Verify a Cigarette License
• Sign up for Cigarette & Tobacco Products Tax email notifications

Special Notices

• New Security Deposit Type Accepted for Deferred Payment of Cigarette Tax Stamps
• Cigarettes Labeled as Little or Small Cigars are Considered Cigarettes for Tax Purposes
• New Reinstatement Fee for Expired Licenses for Cigarette and Tobacco Products Retailers

By Phone
800-400-7115 toll-free
916-323-9297 fax

By Mail
Excise Taxes Division, MIC:56
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0056