You have a CDTFA license to sell cigarettes and tobacco products.
You purchased your cigarettes and tobacco products from a CDTFA licensed wholesaler or distributor, and have supporting purchase/sales invoices for your current inventory.
Your cigarette inventory has valid California tax stamps affixed, do not include flavored cigarettes (menthol exempt), are listed on the California Tobacco Directory and comply with the low ignition propensity "fire safe cigarette" (FSC) requirements of California.
The California excise tax was paid on all other tobacco products in your inventory.
"Untaxed" cigarettes include cigarettes without tax stamps, cigarettes affixed with counterfeit, reused or other state stamps, cigarette packs (stamped or unstamped) that are marked "Not for sale in the United States," or cigarettes to which cigarette tax stamps are affixed in violation of the specified prohibitions under the Master Settlement Agreement (Revenue & Taxation Code section 30165.1). Untaxed tobacco includes tobacco products in inventory for which there are no valid purchase invoices that show excise taxes paid.
The table below reflects the results of inspections conducted by the Investigations Division and is updated monthly. Prior fiscal years' inspection figures can be viewed using the links at the bottom of this page. Inspection figures include retail, wholesale, and distributor business locations.
Note: As a result of the Taxpayer Transparency and Fairness Act of 2017, the California Department of Tax and Fee Administration (CDTFA) replaced the Board of Equalization (BOE) as administrator of this program, effective July 1, 2017.