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PUBLICATION 146 | APRIL 2014 - page 27 / 38

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Cigarette and Tobacco Products Taxes Distributors

There are no special exemptions from the state’s cigarette and tobacco products taxes for sales of cigarettes and tobacco products to Indians. A non-Indian cigarette distributor who sells cigarettes to an Indian must pay cigarette and tobacco products taxes and apply California cigarette tax stamps to the cigarette packages.

Indian retailers

An Indian retailer in California who buys untaxed cigarettes without a California tax stamp, or buys untaxed tobacco products, and sells them to non-Indians in Indian country is required to collect the cigarette and tobacco products tax from those purchasers and pay the tax to the BOE. If the Indian retailer does not collect and pay the tax due, the non-Indian purchaser is ultimately liable for the tax. Non-Indians who purchase cigarettes without California tax stamps, or purchase untaxed tobacco products, owe the cigarette and tobacco products tax. The non-Indian must register with the BOE and pay applicable California excise tax.

For more information regarding any of the Excise Tax programs listed above, please visit our website at www.boe.ca.gov or contact:

By Phone 1-800-400-7115 toll-free

By Mail State Board of Equalization Special Taxes Policy and Compliance Division

Online www.boe.ca.gov

PO Box 942879 Sacramento, CA 94279-0088

APRIL 2014

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SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY

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