Retail Sales of Cigarette and Tobacco Products in California

The Board of Equalization (BOE) offers an interactive class for retailers who sell or plan to sell tobacco products in California. The class covers the BOE's Cigarette and Tobacco Products Licensing program and related tobacco tax laws. This class is designed to inform, answer questions, and help retailers understand state requirements and their responsibilities as a vendor of tobacco products in California. The class will discuss:

  • Who must be licensed
  • What brands of tobacco can be sold in California
  • What records must be maintained on the premises
  • What to expect during a tobacco inspection
  • When tobacco products may be seized
  • How to avoid fines and penalties
  • What rights taxpayers have
  • And much more.

Classes are offered throughout the state. See the schedule below for locations and times or call the BOE at 916-322-8536 for information. Pre-registration is not required but is recommended, and a certificate of completion will be provided to those attending the class. Publications regarding this program will be provided during the session. Additional and translated BOE publications are available on the BOE's website at

If you would like to schedule a separate presentation for your organization or group, please contact the Board of Equalization at 916-323-4088 to make arrangements or email your request to If you are unable to attend one of the scheduled instructor-led classes, you may view the online class, Retail Sales of Cigarettes and Tobacco Products in California, on the Board’s website. The online presentation includes the same information covered in the instructor-led class and is available in multiple languages.

*Scheduled Classes*

There are no tobacco classes scheduled for the remainder of fiscal year 2014-15.  However, if you would like a class presented to your organization or group, you may contact or call 916-323-4088 to make arrangements.

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