Application Form For Manufacturer/importer Tobacco Products License Page 5
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7BOE-400-LT (S3F) REV. 2 (1-11)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
CALIFORNIA CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT OF 2003
APPLICATION FOR MANUFACTURER/IMPORTER TOBACCO PRODUCTS LICENSE
This application includes information required to obtain a
In order to be eligible for a license under this division, every
manufacturer/importer tobacco products license under the
manufacturer or importer shall do all of the following:
California Cigarette and Tobacco Products Licensing Act of
1. Submit to the BOE a list of all tobacco products brand
2003, as well as a brief description of your responsibilities
that it manufactures or imports.
once the license is obtained. If you have specific questions
2. File a monthly report to the BOE, in a manner specified
about information contained in this application, please
by the BOE, which may include, but is not limited to,
contact the Board of Equalization, Taxpayer Information
electronic media. The monthly reports will include, but
Section at 800-400-7115 (TTY:711). From the main menu,
not be limited to: (1) A listing of all licensed distributors
select the option Special Taxes and Fees.
that received the manufacturer's or importer's tobacco
products; (2) The total wholesale cost of the tobacco
WHAT IS THE CALIFORNIA CIGARETTE AND
products.
TOBACCO PRODUCTS LICENSING ACT OF 2003?
3. Update its list of all tobacco products brands that it
On October 12, 2003, the State of California enacted the
manufactures or imports whenever a new or additional
Cigarette and Tobacco Products Licensing Act of 2003
tobacco product is manufactured or imported or a listed
(Assembly Bill 71 [Chapter 890, Statutes 2003]) (the Act)
tobacco product is no longer manufactured or imported.
which establishes a statewide licensing program under
Division 8.6 (commencing with section 22970) of the
4. Consent to the jurisdiction of the California courts for the
California Business and Professions Code. The Act
purpose of enforcement of this division and appoint a
imposed
licensing
requirements
on
all
retailers,
registered agent for service of process in this state and
wholesalers, and distributors of cigarettes or tobacco
identify the registered agent to the BOE and the Office of
products and all manufacturers and importers of cigarettes.
the Attorney General.
On September 28, 2006, the State of California enacted
How Do I Apply for a Manufacturer/Importer License?
additional sections to the existing Act (Assembly Bill 1749
The application is organized in sections. To help issue your
[Chapter 501, Statutes 2006]) which established a
license quickly and accurately, be sure the information you
statewide licensing requirement for all manufacturers and
include in each section is correct and legible.
importers of tobacco products.
Step 1: Complete Your Application and Certification. Fill
out the application and certification. If you need any help
WHO IS REQUIRED TO OBTAIN AND MAINTAIN A
completing the form or have questions, please call our
MANUFACTURER/IMPORTER LICENSE?
Taxpayer Information Section.
In accordance with the Act, commencing May 1, 2007,
every manufacturer and importer of tobacco products
Step 2: Make Sure You Have the Documents You Need
(defined in section 22971(d) of the Business and
to Send With Your Application. Please read the short
Professions Code and 30019 of the Revenue and Taxation
checklist below. If you do not have the documents you
Code) is required to annually obtain and maintain a license
need, please call our Taxpayer Information Section at
from the BOE in order to engage in the sale of tobacco
800-400-7115 (TTY: 711).
products in California.
Documents Checklist
WHAT ARE THE REQUIREMENTS TO OBTAIN AND
Power of Attorney form (if application is signed by an
MAINTAIN A MANUFACTURER/IMPORTER LICENSE?
agent or you are using an agent's address for mailing
purposes)
File an Application. Your application for a tobacco
manufacturer/importer license must be accompanied by a
Check, money order, or credit card payment
one-time fee of ten thousand dollars ($10,000) if you are a
manufacturer and/or importer of only chewing tobacco or
Completed,
signed
application
and
BOE-400-LT1,
snuff. If you are a manufacturer and/or importer of only
Schedule of Tobacco Products Brand Family Names
tobacco products, excluding chewing tobacco or snuff, a
Step 3: Send in Application and Certification Documents
one-time fee of two thousand dollars ($2,000) is required
for Processing. Make a copy of your completed application
with each application. However, if you are a manufacturer
for your files, then mail the original application and required
and/or importer of both chewing tobacco, snuff and other
fee to the Board of Equalization, Special Taxes and Fees in
tobacco products, the one-time license fee is ten thousand
the envelope provided, or to P.O. Box 942879, Sacramento,
dollars ($10,000). You must file an application on
CA 94279-0088. Please be sure to sign your application and
BOE-400-LT at least 30 days prior to commencing
to include copies of all required documents. Please Note:
business at your business location. In order to be eligible
Your application will not be processed if it is incomplete
for a license under the Act, you must complete the
or if it is submitted without the attachments.
attached application.
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