Retail Sales of Cigarette and Tobacco Products in California

The Board of Equalization (BOE) offers free classes for retailers who sell or plan to sell tobacco products in California. This class is designed to inform, answer questions, and help retailers understand the state’s requirements and their responsibilities as a vendor of tobacco products in California. During the class we will cover topics such as:

Did you know you can schedule a free onsite BOE Tobacco Class for your organization or group?

Did you know you can schedule a free onsite BOE Tobacco Class
for your organization or group?

  • Who must be licensed
  • What brands of tobacco you can sell in California
  • What records you must maintain at your business location
  • What to expect during a BOE inspection
  • What violations of law can result in the seizure of tobacco products
  • How you can avoid fines and penalties
  • What rights you have as a taxpayer
  • And much more. . .

Classes are conducted at local BOE district offices throughout the state on a continuous basis. Class dates are scheduled when the minimum class registration is reached for any one of the locations shown below. When a class is scheduled, each person preregistered for that location will be contacted with the class date and time. A certificate of completion will be provided to those attending these instructor-led classes.

To preregister for a class, pick a location from the list below to register online or you can call the BOE at 916-322-8536 to register or to get more information. If you would like to have a free tobacco class conducted specifically for your organization, you may contact the BOE at 916-323-4088 to make arrangements or email your request to

If you are unable to attend an instructor-led class, you may review the class information online at Retail Sales of Cigarettes and Tobacco Products in California. The information provided in this online tutorial is similar to that covered by instructors in the district classes. The online tutorial is available in multiple languages and also allows you to submit any questions you may have by email.

*Tobacco Classes*

Class Location Register Online
Call 1-916-322-8536
Bakersfield District Office
1800 30th Street, Ste. 380
Bakersfield, CA 93301
Culver City District Office
5901 Green Valley Circle, Ste. 200
Culver City, CA 90230
Fresno District Office
8050 N Palm Avenue, Ste. 205
Fresno, CA 93711
Glendale District Office
505 North Brand Blvd., Ste. 700
Glendale, CA 91203
Irvine District Office
16715 Von Karman Avenue, Ste. 200
Irvine, CA 92606
Norwalk District Office
12440 E. Imperial Highway, Ste. 200
Norwalk, CA 90650
Oakland District Office
1515 Clay Street, Ste. 303
Oakland, CA 94612
Riverside District Office
3737 Main Street, Ste. 1000
Riverside, CA 92501
Sacramento District Office
3321 Power Inn Road, Ste. 210
Sacramento, CA 95826
San Diego District Office
15015 Avenue of Science, Ste. 200
San Diego, CA 92128
San Francisco District Office
Two Rincon Center
121 Spear Street, Ste. 460
San Francisco, CA 94105
San Jose District Office
250 South Second Street
San Jose, CA 95113
Santa Clarita District Office
25360 Magic Mountain Parkway, Ste. 330
Santa Clarita, CA 91355
Santa Rosa District Office
50 D Street, Room 230
Santa Rosa, CA 95404
Ventura District Office
4820 McGrath Street, Ste. 260
Ventura, CA 93003
West Covina District Office
1521 West Cameron Avenue, Ste. 300
West Covina, CA 91793

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