Tobacco Products Distributor Tax Return Page 2
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3BOE-501-CT (S1B) REV. 13 (4-13)
TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN
Payments: You can make your payment by paper check, Online ACH Debit (ePay) or by credit card. To use ePay, go to our
website at , click on the eServices tab and log in to make a payment. To pay by credit card, go to our
website or call 1-855-292-8931. Mandatory EFT accounts must pay by EFT or ePay. Be sure to sign and mail your return.
DEFINITIONS
DEFINITIONS
DEFINITIONS
Tobacco Products include, but are not limited to, all forms of cigars, smoking tobacco, chewing tobacco, snuff, and any other
articles or products made of, or containing at least 50 percent (0.50) tobacco; but does not include cigarettes.
Distribution includes the sale of untaxed tobacco products in this state, the use or consumption, including samples, of untaxed
tobacco products in this state, or the placing of untaxed tobacco products in a vending machine or in retail stock for the
purpose of selling the tobacco products to consumers.
Distributor includes every person who makes a "distribution" of tobacco products, or who sells or accepts orders for tobacco
products that are to be transported from outside California to a consumer within California.
Imposition of Tax. Every distributor must pay tax upon the distribution of untaxed tobacco products in this state.
Untaxed Tobacco Products means either tobacco products that have not yet been distributed in a manner that results in tax
liability or tobacco products that have been distributed and returned to the distributor after payment of tax and for which the
distributor has claimed a deduction [Revenue & Taxation Code section 30123(c)] or a refund or credit pursuant to Revenue &
Taxation Code section 30176.2 or 30178.2.
Wholesale Cost means the cost of tobacco products and samples to the distributor, including the dollar value of samples, and
the dollar value of any manufacturer's discounts or trade allowances (Revenue and Taxation Code section 30017 and 30123).
For example, the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner shall include all
manufacturing costs, the cost of raw material, including waste materials not incorporated into the final product, the cost of
labor, any direct and indirect overhead costs, the wholesale markup and any Federal Excise and/or US Custom's Taxes paid.
In addition to the price paid for the tobacco product, the wholesale cost of any tobacco product that is imported into this state
directly from outside the country shall include any Federal Excise or US Custom's Taxes paid.
FILING REQUIREMENTS
Every person who distributes tobacco products in this state must file this tax return on or before the 25th day of the month
following the month for which the tax is due. The tax return must be filed even if there were no distributions during the period
covered by the return. The return must be accompanied by a remittance payable to the State Board of Equalization for the
amount of any tax due. BOE-501-CTT, Tobacco Schedule T, must be completed, and attached only if you sold roll-your-own
tobacco in California from nonparticipating manufacturers. If you did not make any sales of roll-your-own tobacco from
nonparticipating manufacturers during this reporting period, it is not necessary to file Tobacco Schedule T but you must complete
line 1A.
Under section 30182 of the Cigarette and Tobacco Products Tax Law, every tobacco products distributor in this state must file a
return on or before the 25th day of the month following the period for which tax is due, with a remittance payable to the State
Board of Equalization. This return must be filed even if you have no tax liability. A duplicate of the return, together with all
supporting records, should be retained on the licensed premise for verification by BOE auditors.
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