(a) Every person engaged in business in this
state who sells or solicits orders for cigarettes, the use or consumption of
which is subject to the tax, must file a certified return with the board, on
Board of Equalization Form BOE-501-CI entitled "Cigarette and Tobacco Products
Excise Tax Return, on or before the 25th day of the calendar month following
the calendar month in which the cigarettes were delivered in this state
showing:
(1) the name and address of each
purchaser from whom an order was taken;
(2) the number of cigarettes sold and
delivered pursuant to each order; and
(3) the amount of tax required to be
collected from each purchaser, together with a remittance of such
tax.
(b) Every person
engaged in business in this state who sells or solicits orders for tobacco
products, the use or consumption of which is subject to the tax, must file a
return with the board as follows:
(1) If the
person is required to be a licensed tobacco products distributor, he or she
shall report on the tobacco products distributor's monthly certified tax return
(Board of Equalization Form BOE-501-CT entitled "Tobacco Products Distributor
Tax Return") the wholesale cost of all tobacco products distributed to
consumers, together with a remittance of the tax due. The return shall be filed
on or before the 25th day of the calendar month following the calendar month in
which the tobacco products were delivered in this state.
(2) If the person is required to be a
registered tobacco products distributor, he or she shall file a certified
return with the board, on Board of Equalization Form BOE-501-CTS entitled
"Cigarette and Tobacco Products Tax Return", on or before the 25th day of the
calendar month following the calendar month in which the tobacco products were
delivered in this state showing:
(A) the name
and address of each purchaser from whom an order was taken;
(B) the type, quantity, and wholesale cost of
tobacco products sold and delivered pursuant to each order; and
(C) the amount of tax required to be
collected from each purchaser, together with a remittance of such
tax.
(c) Every
person engaged in business in this state who, as permitted by state law and the
terms of the November 23, 1998 Master Settlement Agreements with the state
which are applicable to the signatories to those Agreements, makes gifts of
untaxed cigarettes or tobacco products as samples by means of shipment from an
out-of-state point directly to a donee in this state shall collect the tax from
the donee if the donee is other than a licensed distributor and shall give the
donee a receipt showing the name and place of business of the donor, the name
and address of the donee, the number of cigarettes donated, and the amount of
tax required to be collected, or the type, quantity and wholesale cost of the
tobacco products donated and a statement indicating that the tobacco products
tax has been paid.
Each package of sample cigarettes shall have imprinted on
it: "Not for Sale. Applicable state tax has been paid." and each package of
sample tobacco products shall be clearly marked as a sample.
Donors of sample cigarettes shall notify the board in
writing in advance of the shipment of the cigarettes into the state giving
information as to the approximate date or dates, location or locations, brand,
and the method of shipment into the state. Each donor of cigarettes and tobacco
products shall file a return with the board on or before the 25th day of the
calendar month following the calendar month in which the cigarettes or tobacco
products were delivered in this state showing the number of cigarettes shipped
into the state or the type, quantity and wholesale cost of the tobacco products
and the amount of tax required to be collected from each donee, together with a
remittance of such tax.
(d)
The taxes required to be collected constitute debts owed by the distributor, or
other person required to collect the taxes, to this state.
(e) "Engaged in business in the state" means
and includes any of the following:
(1)
Maintaining, occupying, or using, permanently or temporarily, directly or
indirectly, or through a subsidiary, or agent, by whatever name called, an
office, place of distribution, sales or sample room or place, warehouse or
storage place or other place of business.
(2) Having any representative, agent,
salesperson, canvasser or solicitor operating in this state under the authority
of the distributor or its subsidiary for the purpose of selling, delivering, or
the taking of orders for cigarettes.
(f) The requirements of this regulation do
not apply to those distributions of federally tax-free cigarettes or tobacco
products which are exempt from tax under section
30105.5
of the Revenue and Taxation Code.
Notes
Cal. Code Regs. Tit. 18, §
4034
1. Amendment
filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
13).
3. Amendment filed 10-10-68; designated effective 11-13-68
(Register 68, No. 38).
4. Amendment filed 4-14-72; effective
thirtieth day thereafter (Register 72, No. 16).
5. Amendment of
section and new NOTE filed 1-16-2002; operative 2-15-2002 (Register 2002, No.
3).
Note: Authority cited: Section
30451,
Revenue and Taxation Code. Reference: Sections
30105.5,
30108,
30140,
30151,
30182,
30183,
30453
and
30454,
Revenue and Taxation Code.
1. Amendment filed
1-12-68 as an emergency; effective upon filing (Register 68, No.
2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
13).
3. Amendment filed 10-10-68; designated effective 11-13-68
(Register 68, No. 38).
4. Amendment filed 4-14-72; effective
thirtieth day thereafter (Register 72, No. 16).
5. Amendment of
section and new Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No.
3).
