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?
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.