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CCOUNT NO. 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 1. Inventory first of month (should agree with part 1, line 6 of previous month's report) NUMB.

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Funding Critical Health Programs Federal Level: On the federal level, revenue from cigarette and tobacco taxes helps fund programs that support children and adults across the country, including the Children's Health Insurance Program (CHIP). CHIP provides health insurance to many children in the U.S.

In the United States, cigarettes are taxed at both the federal and state levels, in addition to any state and local sales taxes and local cigarette-specific taxes. Cigarette taxation has appeared throughout American history and is still a contested issue today.

Federal Level: On the federal level, revenue from cigarette and tobacco taxes helps fund programs that support children and adults across the country, including the Children's Health Insurance Program (CHIP). CHIP provides health insurance to many children in the U.S.

The taxes are assessed on each cigarette distributed in California. Effective April 1, 20171, the tax rate is $0.1435 cents per cigarette, which is two dollars and eighty-seven cents ($2.87) per pack of twenty (20) cigarettes.

Prices continue to rise because of tax increases specifically on tobacco products and it creates a real burden for the average adult smoker. In an attempt to increase revenue, many states are pushing for and passing legislation to raise cigarette taxes, but it's at the smoker's expense.

From the sale of cigarettes made by the four largest tobacco multinationals, governments received over $100 billion in tobacco specific taxes and almost $7 billion in corporate income taxes. Total payments to government exceed $170 billion when payments by other tobacco companies are included.

In 2023, revenues from tobacco tax in the United States amounted to 10.3 billion U.S. dollars. The forecast predicts a decrease in tobacco tax revenues down to 8.06 billion U.S. dollars in 2029. Total U.S. government revenue was around 4.4 trillion U.S. dollars in 2023.

For information regarding California use tax, please visit our guide for Use Tax. You will not owe the cigarette excise taxes if you personally bring less than 400 cigarettes (typically 20 packs or two cartons) into California for your own use or consumption, but you will still owe the use tax.

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232