Form Boe-400-Ld - Application For Retailer'S Cigarette And Tobacco Products License Page 4
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6BOE-400-LD (S3F) REV. 2 (7-07)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
CALIFORNIA CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT OF 2003
APPLICATION FOR DISTRIBUTOR'S LICENSE
This application includes information needed to obtain a
3. Specific Instructions for Filing Schedule A -
cigarette and tobacco products license under the California
Distributor's Business Locations.
Cigarette and Tobacco Products Licensing Act of 2003, as
The Act prohibits the sale of cigarettes or tobacco
well as a brief description of your responsibilities once the
products without first obtaining a license.
license is obtained. If you have specific questions about
Distributors with multiple sales locations:
information contained in this application, please contact the
Board
of
Equalization,
Excise
Taxes
Division
at
If you are a distributor with multiple sales locations, you
800-400-7115.
are required to file the enclosed Schedule A with your
application.
WHAT IS THE CALIFORNIA CIGARETTE AND TOBACCO
Review and correct the names and addresses for all
PRODUCTS LICENSING ACT OF 2003?
business locations preprinted in columns A and B. In
On October 12, 2003, the State of California enacted the
columns C and D, enter the telephone number and
Cigarette and Tobacco Products Licensing Act of 2003
e-mail address of a contact person for each location at
(Assembly Bill 71 [Chapter 890, Statutes 2003]) (the Act)
which cigarettes or tobacco products are or will be sold.
which establishes a statewide licensing program under
In column E, enter "1" if sales of cigarettes or tobacco
Division 8.6 (commencing with section 22970) of the
products will be made at this location. If you have
California Business and Professions Code. The Act imposes
additional locations, at which cigarettes or tobacco
licensing requirements on all retailers, wholesalers, and
products are or will be sold, list them on the enclosed
distributors of cigarettes or tobacco products and all
schedule and enter "1" in column E. (Attach additional
manufacturers and importers of cigarettes.
pages if necessary.)
WHO IS REQUIRED TO OBTAIN AND MAINTAIN A
Count the number of locations from which you will be
DISTRIBUTOR'S LICENSE?
making sales of cigarettes or tobacco products and
In accordance with the Act, every distributor (defined in
enter the total number of licenses required in the box at
section 30011 of the Revenue and Taxation Code) is
the bottom of column E, Schedule A, page 1. If all your
required to annually obtain and maintain a license from the
locations are listed on page 1 of Schedule A, enter the
Board in order to engage in the sale of cigarettes or
total number on line 1, Section I: Cigarette and Tobacco
tobacco products in California.
Products License Fee Computation. If you have more
sales locations than will fit on page 1 of Schedule A, add
WHAT ARE THE REQUIREMENTS TO OBTAIN AND
the totals from each page and enter the total from all
MAINTAIN A DISTRIBUTOR'S LICENSE?
pages on line 1, Section I: Cigarette and Tobacco
File an Application. Your application for a cigarette and
Products License Fee Computation.
tobacco products license must be accompanied by a fee of
Multiply the number of locations entered on line 1,
one thousand dollars ($1,000) for each location at which
Section I: Cigarette and Tobacco Products License Fee
cigarettes or tobacco products are or will be sold. After
Computation by the annual license fee shown on line 2
June 30, 2004, you must file an application on form
and enter the result on line 3. TOTAL AMOUNT DUE
BOE-400-LD at least 30 days prior to commencing
AND PAYABLE.
business at any location for which a license has not been
issued.
You should also include on Schedule A any additional
locations at which you expect to begin selling cigarettes
In order to be eligible for a license under the Act, you must
or tobacco products during this calendar year. If you
complete
the
attached
application.
Directions
for
open a new location after June 30, 2004, you must apply
completing the application are as follows:
for and obtain a separate license for that location before
Type or print neatly in ink. The application is organized
1.
selling cigarettes or tobacco products.
in sections. To help issue your license quickly and
accurately, be sure the information you include in each
section is correct and legible.
2. Be sure Section IV: Certification is completed by the
owner, a partner, a corporate officer, an LLC
member or manager with authority to complete and
sign, or an authorized agent. If the application is
signed by an authorized agent, a properly completed
power of attorney form must be attached.
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