Internet Purchaser Program Special Notice
Online Filing Begins for the Cigarette and Tobacco Products Internet Purchaser Program
What's new with the filing requirements for tobacco products purchased online?
If you purchase cigarettes or tobacco products for your own use in California without paying the cigarette and tobacco excise taxes and use tax, you are required to report and pay those 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. Your cigarette and tobacco products account will be transitioned to the CDTFA's new online service system in May 2018.
File Online - You will be required to file returns online using your fast, easy, and convenient online system beginning May 2018. Consumers will no longer receive paper returns.
Filing Requirement - You will only need to file a return online with the CDTFA when you purchase cigarette and/or tobacco product(s) without paying taxes to the retailer.
Combined Return - A new combined return will be used to report both the excise taxes and the use tax for your cigarette and/or tobacco product purchases. Some new features of the combined return you will file online include:
- New Product Codes
- Cigarettes will be reported in "sticks" (number of cigarettes in a pack) instead of the number of packs you purchase
- The use tax rate will be based on your location address
What should you do to prepare?
Make sure we have your current email address. To update your email address and other contact information, you may call the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711), from the main menu, select the option for Special Taxes and Fees or email to provide the information below:
- Account number
- Contact name and title
- Email Address
- Phone number and type (cell, work, home, etc.)
What if you have more questions?
For more information on the new online services, please visit the CDTFA FAQ page.