Main Navigation
Form BOE-501-CI Fillable Cigarette & Tobacco Products Excise Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)[ FOID ] YOUR ACCOUNT NO 1 Total number of cartons of cigarettes purchased (use the figures entered in 10 Interest: One month's interest is due on tax for each month or fraction of a month that payment 11 TOTAL AMOUNT DUE AND PAYABLE (add lines 8 9 and 10) $ 00 2 Tax rate per carton of cigarettes $ $ 20 STICK PACKS 25 STICK PACKS 3 Total excise tax due on purchase of cigarettes (multiply line 1 by line 2) $ 00 $ 00 4 Total cigarette tax due (add columns A and B on line 3) $ 00 5 Total cost of Tobacco Products purchased (other than cigarettes or small cigars) $ 00 6 Tobacco Products Tax Rate 7 Total excise tax due on cost of tobacco products (multiply line 5 by line 6) $ 00 8 Total excise tax due for all cigarettes and tobacco products (add lines 4 and 7) $ 00 9 Penalty [multiply line 8 by 10% (0 10) if payment made after due date shown above] $ 00 A cigarette is defined as a rolled product of any size or shape intended for smoking that includes any tobacco flavored or address or phone number of seller the date you received the items purchased and the number of cigarette cartons Always write your account number on your check or money order Make a copy of this document for your records amount of cigarettes and tobacco products received The return is due and must be postmarked on or before the last day of articles or products made of or containing at least 50 percent tobacco This does not include cigarettes labeled as little BEFORE PREPARING BOARD OF EQUALIZATION BOE 501 CI (FRONT) REV 11 (4 13) BRAND NAME CIGARETTE AND TOBACCO PRODUCTS EXCISE TAX RETURN BOE USE ONLY CIGARETTE TAX CALCULATIONS CIGARETTE TAX CALCULATIONS (Round cents to the nearest whole dollar) CLEAR PRINT COLUMN A COLUMN B COST OF TOBACCO Distribution is defined to include the consumption or use of untaxed cigarettes and tobacco products in this state Do not include the cost of cigarettes or small cigars reported on line 1 DUE ON OR BEFORE EMAIL ADDRESS Everyone who purchases untaxed cigarettes or untaxed tobacco products must file with the BOE a return reporting the examined by me and to the best of my knowledge and belief is a true correct and complete return EXCISE TAX RETURN FILING REQUIREMENTS For both cigarettes and tobacco products "Purchase Information " Enter the brand name name of the seller Internet I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 Sacramento CA information should be listed in the "Purchase Information" section on the return Information" section of the return Do not include shipping charges if they are separately stated on your invoice INSTRUCTIONS CIGARETTE AND TOBACCO PRODUCTS interest ) Multiply line 8 by the interest rate shown on line 10 for one month's interest Then multiply your result by the interest charges in addition to penalty charges (You owe one month's interest for each month or portion of a month INTERNET ADDRESS (http) OR is delayed after the due date The adjusted monthly interest rate is Line 1 Total number of cartons Enter the number of cigarette cartons you purchased from all distributors This Line 10 Interest If your return and/or tax payment is filed after the due date shown at the top of the return you must pay Line 11 Total amount due and payable Add lines 8 9 and 10 Line 2 This is the current excise tax rate per carton of cigarettes Line 3 Total excise tax due on purchase of cigarettes Multiply line 1 by the tax rate on line 2 Round to the nearest Line 5 Cost Enter the total purchase price of tobacco products This information should be listed in the "Purchase Line 6 This is the current tobacco products tax rate Line 7 Total excise tax due on purchases of tobacco products Multiply line 5 by the tax rate on line 6 Line 8 Total excise tax due on cigarette and tobacco products Add lines 4 and 7 Line 9 Penalty If your return and/or tax payment is filed after the due date shown at the top of this return a 10 percent Make check or money order payable to State Board of Equalization NAME OF SELLER NO OF CARTONS OR not and is wrapped in paper or another material Exception: Products wrapped in tobacco or with a wrapper made mostly of number of months the return is late Enter the result on line 10 or small cigars that are considered cigarettes for tax purposes Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our penalty is due Multiply line 8 by 10% (0 10) and enter the result PHONE NO OF SELLER PO BOX 942879 PRODUCTS Products Tax Law The taxes are imposed on the distribution of untaxed cigarettes and tobacco products in this state PURCHASE INFORMATION (Attach a separate page if necessary) purchased or cost of tobacco products pursuant to Cigarette and Tobacco Products Tax Law sections 30008 30107 and 30181 The tax applies to any quantity of RA B/A AUD REG READ INSTRUCTIONS RECEIVED RETURN PREPARATION RR QS FILE REF SACRAMENTO CA 94279 2074 SIGNATURE PRINT NAME AND TITLE TELEPHONE SPECIAL TAXES AND FEES STATE OF CALIFORNIA The California State Board of Equalization (BOE) is responsible for administering the California Cigarette and Tobacco the month following the quarter in which the product was received and must be submitted with the amount of tax due the payment is overdue For example if your payment is one month and two weeks overdue you owe two months' the Purchase Information section) tobacco are not cigarettes when they weigh over three pounds per thousand Tobacco products include but are not limited to all forms of cigars smoking tobacco chewing tobacco snuff and other TOBACCO PRODUCTS TAX CALCULATIONS TOBACCO PRODUCTS TAX CALCULATIONS (If only cigarettes purchased skip to line 8) TOTALS untaxed cigarettes shipped to a user or consumer in California from a seller outside of California website at www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our whole dollar