Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Licensing Act Annotations

Invoice Requirements

Invoice Requirements: Itemized Listing of Cigarette and Tobacco Products Sold. An invoice is sufficiently itemized if it states each item separately and provides a description that is detailed enough to identify the specific items in question without ambiguity. An itemized listing of cigarettes sold must include the brand and style names, flavor, filter, and/or packaging when applicable, as well as the number of cartons or packs and the sale price. An itemized listing of other tobacco products sold must include the brand, type, flavor, and packaging, as well as the quantity and the sale price. 11/20/14.

Invoice Requirements

Invoice Requirements: Address. An invoice from a distributor or wholesaler must include the address of the retailer, distributor, or wholesaler to whom cigarettes or tobacco products are sold. The address of the retailer required to be included on an invoice is the licensed retail location address. An invoice does not meet the requirements set forth in Section 22978.4 if it does not include the licensed location address for the person to whom the cigarettes or tobacco products are sold. 11/24/20.

License Required

License Required to Store Untaxed Tobacco Products at a California Warehouse. Untaxed tobacco products are stored at a California warehouse, and the tobacco products are sold to a customer outside this state. Only a licensed manufacturer, importer, or distributor may store untaxed tobacco products in this state. Therefore, the owner of the untaxed tobacco products stored in this state must obtain one of these licenses. 1/2/20.

Mobile Sellers

Mobile Sellers of Cigarette or Tobacco Products. An all-cargo air transportation certificate issued to an air carrier by the U.S. Department of Transportation is sufficient to satisfy the certificate of public convenience and necessity requirement under section 7389(a). The language of section 7389(a) and its history indicate that the exemption was meant to apply to air common carriers engaged in the air transportation of only property or only mail, or both. 9/05/06.