STATE OF CALIFORNIA
BOE-501-CD (S1F) REV. 11 (4-13)
BOARD OF EQUALIZATION
CIGARETTE DISTRIBUTOR'S TAX REPORT
BOE USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6067
READ INSTRUCTIONS
BEFORE PREPARING
As a cigarette distributor in California, you are required to report all receipt, distribution, and inventory information for
cigarettes in this state. Round all quantities and dollars reported to the nearest whole number.
PART 1 - CIGARETTE STOCK AND TAX SUMMARY
NUMBER OF CIGARETTES
1a. Without stamps affixed
1a.
1. Inventory first of month (should agree
with part 1, line 6 of previous month's
1b. With stamps affixed
1b.
report)
1c. Total
1c.
(add lines 1a and 1b)
2. Product received without stamps affixed (see Schedule 2A)
2.
3. Product received with stamps affixed (see Schedule 1A)
3.
4. This line not used
4.
5. Total cigarettes to account for (add lines 1c through 3)
5.
6a. Without stamps affixed
6a.
6. Inventory end of month
6b. With stamps affixed
6b.
6c.
6c. Total (add lines 6a and 6b)
6d. Represents physical inventory - check here
Date of actual inventory
7. Total distributions during month (subtract line 6c from line 5)
7.
NUMBER OF
8. Tax exempt distributions and product returned or destroyed
CIGARETTES
8a. Sold and shipped in interstate or foreign commerce (see Schedule 7A)
8a.
8b. Sold to interstate foreign passenger common carriers
8b.
8c. Sold to U.S. Military exchanges, commissaries, ship stores, and
8c.
U.S. Veterans Administration
8d.
8d. Sold by original importers to licensed distributors (see Schedule 10B)
8e. Stamp affixed and stamp unaffixed product returned or destroyed
8e.
8f. Total exemptions (add lines 8a through 8e)
8f.
9. Taxable Distributions (subtract line 8f from line 7)
9.
10. Rate of tax per cigarette
10. $
11. Tax value of taxable distributions (multiply line 9 by line 10)
11. $
12.
$
12. Tax value of stamps affixed to packages sold (enter from part 2, line 8)
13. Difference, if any, between lines 11 and 12 (subtract line 12 from line 11)
13. $