Consumer Purchases of Tobacco Products from Out-of-State

Purchased Tobacco Products Online? You Still Owe the OTP Tax and Use Tax.

As a consumer of cigarettes or tobacco products, you are responsible to pay the California cigarette and tobacco products taxes and use tax. 

web purchaseIf a consumer purchases cigarettes or tobacco products for their own use from outside the state without paying California cigarette and tobacco products taxes and use tax, they are required to

report and pay the cigarette and tobacco products taxes and use taxes directly to the California Department of Tax and Fee Administration (CDTFA). This includes products purchased through the mail, by telephone, or via the Internet that are shipped into California. 

The CDTFA administers the Cigarette and Tobacco Products Internet Program to collect the California state cigarette and tobacco products taxes and use tax from California consumers or users purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers and/or by mail or telephone for self-consumption in California. Consumers or users will be liable for the payment of the tax to the CDTFA unless invoices are obtained showing payment of the California cigarette and tobacco products taxes and use tax. 

Tax Rates

Visit the CDTFA tax rate page to view current and historical cigarette and tobacco products tax rates. You may also view California city and county sales and use tax rates on the CDTFA website. 

Online Registration

Register online to pay taxes on purchases of cigarettes and/or tobacco products. Online registration is the convenient way to register and is available 24 hours a day. 

Returns and Reports

Cigarette and Tobacco Products Excise Tax Return, BOE-501-CI

Cigarette and Tobacco Products Use Tax Return, BOE-501-UI

This website and all of its published content is strictly for users age 21 or above. Not all legal requirements related to tobacco products are discussed in the contents of this site. Please remember that it is your responsibility to comply with all applicable provisions of the FD&C Act, and other federal, state, or local requirements that apply to you.
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