Form Boe-501-Tim - Tobacco Products Manufacturer/importer Return Of Taxable Distributions Of Samples In California Page 2
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2BOE-501-TIM (BACK) REV. 5 (4-13)
TOBACCO PRODUCTS MANUFACTURER/IMPORTER RETURN
OF TAXABLE DISTRIBUTIONS OF SAMPLES IN CALIFORNIA
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
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 fifty percent (0.50) tobacco; but does not include cigarettes.
Wholesale Cost means the cost of tobacco products and samples, 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.
Importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of
the United States for the purpose of making a first sale or distribution within the United States.
Manufacturer means a manufacturer of cigarettes and tobacco products sold in this state.
Distributor includes every person who makes a "distribution" of tobacco products, or who sells or accepts orders for
tobacco that are to be transported from outside California to a consumer within California.
RETURN PREPARATION
Line 1A.
Total Wholesale Cost of Untaxed Tobacco Products. Enter the total wholesale cost of nontaxable tobacco
products sold from form BOE-501-MIT, column H.
Lines 1
Wholesale Cost of All Tobacco Products Distributed. Enter the total wholesale cost, as defined, of sample
thru 5.
tobacco products that you distributed. The return should include only taxable distributions of sample tobacco
products. Sales of tobacco products [pursuant to Revenue and Taxation Code sections 30103 and 30105]
shall be reported on BOE-501-MIT. All other taxable distributions [pursuant to Revenue and Taxation Code
section 30008] of tobacco products shall be reported on BOE-501-CT, Tobacco Products Distributor Tax
Return.
Lines 9
Payment After Due Date. If you are paying the tax after the due date shown on the front of this return,
and 10.
additional amounts are due for penalty and interest charges. The penalty is ten percent (0.10) of the amount of
tax owing. The interest rate for late payment is noted on line 10 on the front of this form and applies for each
month or portion of a month after the due date.
Line 11.
Amount Due. Enter the total amount due and payable including penalty and interest if applicable.
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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