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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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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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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
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
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:
1-877-389-0141
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