Read publication 152 Cigarette and
Read publication 78 Sales of Cigarettes
Sign up for Cigarette and Tobacco
Sign up for classes on Cigarette and
Verify a distributor or wholesaler license
Watch our online Cigarette and Tobacco
1 800 400 7115 (TTY:711)
A: That depends In California a licensed
A: You can if you are registered as a licensed
and Tobacco Products in California
and Tobacco Products!
and wholesaler for a complete listing of
available on our website at www boe ca gov
Available to Help You as a Retailer
be listed on the California Attorney General s
BOE 438 REV 2 (3 13)
BOE Publications and Tools Are
by name or license number online
California State Board of Equalization logo
can apply online for a license using eServices
Can Cigarette and Tobacco
Cigarette and Tobacco Products
cigarette and/or tobacco distributor If you are
distributor or wholesaler You can check the
eServices is also available in our field offices
For more information please visit our
his price is so low! Can I still purchase these
https://efile boe ca gov/boewebservices/
In addition any cigarette brand or roll your
not a licensed distributor you must first apply
or tobacco products from a licensed California
out the seller does not have a distributor or
over the Internet Can I purchase these
over the Internet or from an
own tobacco products you intend to sell must
Please contact our Taxpayer Information
products for resale in my store?
Products Retailers Purchase
Products Tax email notifications
Products video presentation
products?
PROTECT YOURSELF!
Q: I am a cigarette and tobacco products
Q: I checked the BOE website and found
registered accounts
retailer and I found a great price for some
retailer may only purchase tax paid cigarettes
Section for assistance at
security deposit of $1 000 and obtain a license
State Board of Equalization s (BOE s) website
STATE OF CALIFORNIABOARD OF EQUALIZATION
Things to Know Before You Buy Cigarette
to verify if the company is licensed Go to
Tobacco Directory For more information visit
Tobacco Product Inspections
tobacco products being sold by a company
Tobacco Products Licensing
Unlicensed Supplier?
verification jsp and click on both distributor
website atwww boe ca gov
which requires an annual fee of $1 000 You
wholesaler license with California No wonder
with the BOE You will need to post a minimum
www oag ca gov/tobacco/directory
