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  • Cigarette And Tobacco Products Use Tax Return - California State ...

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F YOUR ACCOUNT NO. EFF BOARD OF EQUALIZATION SPECIAL TAXES AND FEES PO BOX 942879 SACRAMENTO CA 94279-2074 READ INSTRUCTIONS BEFORE PREPARING GENERAL INFORMATION The California State Board of Equalization (BOE) is responsible for administering the California Sales and Use Tax Law. FILING REQUIREMENTS Everyone who purchases untaxed cigarettes, tobacco products, accessories, or other untaxed merchandise, pursuant to sections 6451 and 6452 of the Revenue and Taxation Code, must file a return.

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How to fill out the Cigarette And Tobacco Products Use Tax Return - California State online

This guide provides a comprehensive overview of how to complete the Cigarette And Tobacco Products Use Tax Return for the State of California online. Following these steps will help you accurately report your tobacco use tax obligations.

Follow the steps to complete your tax return online.

  1. Press the ‘Get Form’ button to retrieve the Cigarette And Tobacco Products Use Tax Return form and access it for editing.
  2. Begin by entering your account number in the designated field at the top of the form.
  3. For line 1, input the total cost of cigarettes purchased, ensuring to exclude any shipping charges if they are separately stated.
  4. On line 2, denote the total cost of other tobacco products purchased, excluding shipping charges as well.
  5. Record the total cost of other untaxed merchandise on line 3, which may include items such as cigarette papers or lighters.
  6. Calculate the total purchases subject to use tax by simply adding the amounts from lines 1, 2, and 3 and entering the sum on line 4.
  7. For line 5, enter the applicable use tax rate for your area in decimal format; for instance, use 0.0725 for a rate of 7.25%.
  8. Multiply the total from line 4 by the tax rate specified in line 5, and place the result on line 6 to determine the total use tax owed.
  9. If applicable, calculate a penalty for late filing by multiplying the tax owed on line 6 by 0.10, noting it on line 7.
  10. Compute the interest due for late payments on line 8, which is one month's interest for every month your return is past due.
  11. Finally, add the total from lines 6, 7, and 8, and write the final amount on line 9, which denotes the total amount due.
  12. After completing all sections of the return, ensure to save your changes, then you may either download, print, or share the completed form as needed.

Complete your Cigarette And Tobacco Products Use Tax Return online today to ensure compliance and accuracy.

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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.

The current federal cigarette tax is $1.01 per pack. The American Lung Association supports increasing the federal cigarette tax and making federal tax rates on other tobacco products equal to the cigarette tax.

Cigarettes are subject to both the cigarette tax and the cigarette and tobacco products surtaxes, collectively referred to as cigarette taxes. The taxes are assessed on each cigarette distributed in California. Cigarette distributors pay the taxes by purchasing cigarette tax stamps from the CDTFA.

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.

Money deposited in the Cigarette Tax Fund is transferred to the General Fund. Twenty-five cents ($0.25) is deposited into the Cigarette and Tobacco Products Surtax Fund and may only be used for these purposes: Tobacco-related health education programs and disease research.

Hover over a state to see how much it costs Missouri tops the list as the state with the lowest average price per pack at just $6.11.

In the United States, tobacco is taxed by federal, state, and local governments. Tobacco products are taxed in two ways: the unit tax, which is based on a constant nominal rate per unit (that is, per pack of cigarettes), and the ad valorem tax, which is based on a constant fraction of either wholesale or retail price.

Tobacco Sales Laws California Penal Code Section 308(a) and The STAKE Act prohibit sales of tobacco and tobacco paraphernalia, including electronic cigarettes, to persons under the age of 21.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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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
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
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 WorkFlow
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