From Consumer Wiki
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)
P.O. Box 942879
Sacramento, CA 94279
A list of California licensed distributors and wholesalers is available on BOE's website at: [www.boe.ca.gov/sptaxprog/pdf/cigdistrib-wholsr.pdf.