State of California California Department of Consumer Affairs

Cigarette Sales

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<p>Cigarette sales require a permit from the [http://www.boe.ca.gov/ '''California Board of Equalization]''' and a business license for sales purposes.</p><br>
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<p>Under the Cigarette and Tobacco Products Licensing Act of 2003, businesses in California that make retail sales of cigarettes and tobacco products to the public are required to have a special retailer’s license and a permit from the [http://www.boe.ca.gov/ '''California Board of Equalization (BOE)]'''</p><br>
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'''<font color="#4AA02C">BOE</font color="#4AA02C">'''<br>
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P.O. Box 942879<br>
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Sacramento, CA 94279<br>
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800-400-7115<br>
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800-735-2929 TTY/TDD<br>
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[http://www.boe.ca.gov '''www.boe.ca.gov''']<br>
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<p>'''Publications available:''' None are offered by the Consumer Information Center</p>
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<p>'''See also:''' None</p>
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<p>'''Other referrals:''' Board of Equalization and Business License</p><br>
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A list of California licensed distributors and wholesalers is available on BOE's website at:
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[www.boe.ca.gov/sptaxprog/pdf/cigdistrib-wholsr.pdf.

Revision as of 18:28, 15 September 2010

CIGARETTE SALES

go back


Under the Cigarette and Tobacco Products Licensing Act of 2003, businesses in California that make retail sales of cigarettes and tobacco products to the public are required to have a special retailer’s license and a permit from the California Board of Equalization (BOE)



BOE
P.O. Box 942879
Sacramento, CA 94279
800-400-7115
800-735-2929 TTY/TDD
www.boe.ca.gov


A list of California licensed distributors and wholesalers is available on BOE's website at: [www.boe.ca.gov/sptaxprog/pdf/cigdistrib-wholsr.pdf.



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