Form Boe-501-Ci - Cigarette And Tobacco Products Excise Tax Return Page 2
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2BOE-501-CI (BACK) REV. 11 (4-13)
INSTRUCTIONS - CIGARETTE AND TOBACCO PRODUCTS
EXCISE 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.
The California State Board of Equalization (BOE) is responsible for administering the California Cigarette and Tobacco
Products Tax Law. The taxes are imposed on the distribution of untaxed cigarettes and tobacco products in this state.
Distribution is defined to include the consumption or use of untaxed cigarettes and tobacco products in this state.
Tobacco products include, but are not limited to, all forms of cigars, smoking tobacco, chewing tobacco, snuff, and other
articles or products made of, or containing at least 50 percent tobacco. This does not include cigarettes labeled as little
or small cigars that are considered cigarettes for tax purposes.
A cigarette is defined as a rolled product of any size or shape, intended for smoking that includes any tobacco, flavored or
not, and is wrapped in paper or another material. Exception: Products wrapped in tobacco or with a wrapper made mostly of
tobacco are not cigarettes when they weigh over three pounds per thousand.
FILING REQUIREMENTS
Everyone who purchases untaxed cigarettes or untaxed tobacco products must file with the BOE a return reporting the
amount of cigarettes and tobacco products received. The return is due and must be postmarked on or before the last day of
the month following the quarter in which the product was received and must be submitted with the amount of tax due,
pursuant to Cigarette and Tobacco Products Tax Law sections 30008, 30107, and 30181. The tax applies to any quantity of
untaxed cigarettes shipped to a user or consumer in California from a seller outside of California.
RETURN PREPARATION
For both cigarettes and tobacco products - "Purchase Information." Enter the brand name, name of the seller, Internet
address or phone number of seller, the date you received the items purchased and the number of cigarette cartons
purchased or cost of tobacco products.
CIGARETTE TAX CALCULATIONS
Line 1.
Total number of cartons. Enter the number of cigarette cartons you purchased from all distributors. This
information should be listed in the "Purchase Information" section on the return.
Line 2.
This is the current excise tax rate per carton of cigarettes.
Line 3.
Total excise tax due on purchase of cigarettes. Multiply line 1 by the tax rate on line 2. Round to the nearest
whole dollar.
TOBACCO PRODUCTS TAX CALCULATIONS
Line 5. Cost. Enter the total purchase price of tobacco products. This information should be listed in the "Purchase
Information" section of the return. Do not include shipping charges if they are separately stated on your invoice.
Do not include the cost of cigarettes or small cigars reported on line 1.
This is the current tobacco products tax rate.
Line 6.
Total excise tax due on purchases of tobacco products. Multiply line 5 by the tax rate on line 6.
Line 7.
Line 8.
Total excise tax due on cigarette and tobacco products. Add lines 4 and 7.
Line 9.
Penalty. If your return and/or tax payment is filed after the due date shown at the top of this return, a 10 percent
penalty is due. Multiply line 8 by 10% (0.10) and enter the result.
Line 10. Interest. If your return and/or tax payment is filed after the due date shown at the top of the return, you must pay
interest charges in addition to penalty charges. (You owe one month's interest for each month or portion of a month
the payment is overdue. For example, if your payment is one month and two weeks overdue, you owe two months'
interest.) Multiply line 8 by the interest rate shown on line 10 for one month's interest. Then multiply your result by the
number of months the return is late. Enter the result on line 10.
Line 11. Total amount due and payable. Add lines 8, 9, and 10.
If you need additional information, please contact the State Board of Equalization, Special Taxes and Fees, P.O. Box 942879, Sacramento, CA
94279-0088. You may also visit the BOE website at or call the Taxpayer Information Section at 1-800-400-7115 (TTY:711);
from the main menu, select the option Special Taxes and Fees.
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