Cigarette Sales

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

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Revision as of 18:31, 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

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