Form Boe-501-Cd - Cigarette Distributor'S Tax Report Page 3
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5BOE-501-CD (S2F) REV. 11 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS
CIGARETTE DISTRIBUTOR'S TAX REPORT
GENERAL
The California State Board of Equalization (BOE) is responsible for administering the California Cigarette Tax Law. Cigarette
distributors in California are required to report all receipt, distribution, and inventory for cigarettes in this state.
The Cigarette Distributor's Tax Report allows cigarette distributors to report receipt, distribution, and inventory information. Every
distributor is required to keep daily records of the number of tax stamps used in their affixing operations. Distribution includes the
sale of untaxed cigarettes, the use or consumption of untaxed cigarettes, and the placing of untaxed cigarettes into a vending
machine or retail stock. Sale of cigarettes from one distributor to another distributor is taxable. An appropriate stamp shall be
affixed to packages of cigarettes sold to another distributor.
If you are interested in filing this form electronically, or if you need help completing this form, please contact Special Taxes and
Fees at 1-800-400-7115 (TTY:711).
To obtain the latest information on schedule filing instructions or reporting requirements, visit the BOE's website at
FILING REQUIREMENTS
Every cigarette distributor in this state must file this report and supporting schedules on or before the 25th day of the month
following the monthly reporting period. The report must cover all cigarette and stamp transactions for the entire month.
The supporting schedules, including Schedule F, are considered an integral part of the report and must be submitted with this
report. Your report is not considered valid unless it is signed and dated in the space provided at the bottom of the second page.
You must file a report even if you have no activity for the reporting period. A duplicate of the report, together with all supporting
records, should be retained on the licensed premises for verification by BOE auditors.
Adjustments or corrections to a report for a prior month should be made on an amended report for that month. Do not show such
adjustments on this report.
If you have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the
perpetual inventory report run on the last business day of the month for which the distributor's report is filed. However, at least
once every calendar year, the monthly statement shall be based on a physical inventory of cigarettes on hand on the last business
day of the month for which the distributor's report is filed. A "cycle count inventory system" is a system that provides evidence that
all cigarettes are counted on a regular basis, with each item being counted at least once every three-month period. A "perpetual
inventory system" is a system in which inventory records are maintained and updated continuously as items are purchased or sold.
If you do not have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based
on the inventory on hand at the end of the month covered by the report. However, at least once every six months, the monthly
statement shall be based on a physical inventory of cigarettes on hand performed within the last five days of the month for which
the distributor's report is filed.
ACCOUNTABILITY
It is important that you report all transactions for which you are required to account on this report and the supporting schedules.
The BOE will be comparing your receipts to the distributions manufacturers reported on their respective tax forms. Information on
this report will be shared with, and used by, other government agencies. Failure to report fully may result in the BOE contacting you
to determine why your reports differ from reports submitted by third parties.
PREPARATION OF SCHEDULES
A Cigarette Tax Receipt Schedule and Cigarette Tax Disbursement Schedule is included with every Cigarette Distributor's Tax
Report. For detailed information regarding preparation of the schedules, see form BOE-810-CTE, Instructions for Preparing
Cigarette Tax Schedules, on our website at
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