$1 000 00
([ FOID ])
(1 Enter the total number of business locations for which you are applying for renewal that you operate at which cigarettes or tobacco products are sold (from Schedule A if more than one location) 1 )
(1) NEW BUSINESS OR TRADE NAME/DBA)
(2) NEW LOCATION OF BUSINESS (do not use a PO Box or agent's address for location of business))
(3 TOTAL AMOUNT DUE AND PAYABLE (multiply line 1 times line 2))
(3) NEW MAILING ADDRESS (if different from business location; do not enter agent's address here))
(4) NEW AGENT/BOOKKEEPER NAME)
(8) NEW AGENT/BOOKKEEPER TELEPHONE NUMBERNEW AGENT/BOOKKEEPER TELEPHONE NUMBER)
(9) NEW AGENT/BOOKKEEPER MAILING ADDRESS)
(ACCOUNT NUMBER:)
(B O E Use Only)
(button) CLEAR
(button) PRINT
(continued on reverse)
(Date business discontinued:)
(DATE)
(DAYTIME TELEPHONE (AREA CODE))
(Daytime telephone number)
(DAYTIME TELEPHONE NUMBER)
(Daytime telephone number:)
(EMAIL ADDRESS)
(EMAIL ADDRESS)
(FROM:)
(I changed the ownership type of my business on:)
(If you are storing cigarettes and/or tobacco products at a California location other than your sales location please list all storage locations (attach additional page if necessary) )
(including
(Mailing Address:)
(must provide if not listed below)
(NEW AGENT/BOOKKEEPER MAILING ADDRESS)
(NEW AGENT/BOOKKEEPER TELEPHONE (AREA CODE))
(OWNER NAME:)
(PERIOD:)
(PRINT NAME AND TITLE)
(Row 1 B O E Use Only)
(Row 1 Column A BUSINESS NAME (must provide if not listed below))
(Row 1 Column B BUSINESS ADDRESS)
(Row 1 Column C TELEPHONE NUMBER (including area code))
(Row 1 Column D EMAIL ADDRESS)
(Row 1 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION TOTAL NUMBER OF LICENSES REQUIRED:)
(Row 1 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 10 B O E Use Only)
(Row 10 Column A BUSINESS NAME (must provide if not listed below))
(Row 10 Column B BUSINESS ADDRESS)
(Row 10 Column C TELEPHONE NUMBER (including area code))
(Row 10 Column D EMAIL ADDRESS)
(Row 10 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 2 B O E Use Only)
(Row 2 Column A BUSINESS NAME (must provide if not listed below))
(Row 2 Column B BUSINESS ADDRESS)
(Row 2 Column C TELEPHONE NUMBER (including area code))
(Row 2 Column D EMAIL ADDRESS)
(Row 2 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 3 B O E Use Only)
(Row 3 Column A BUSINESS NAME (must provide if not listed below))
(Row 3 Column B BUSINESS ADDRESS)
(Row 3 Column C TELEPHONE NUMBER (including area code))
(Row 3 Column D EMAIL ADDRESS)
(Row 3 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 4 B O E Use Only)
(Row 4 Column A BUSINESS NAME (must provide if not listed below))
(Row 4 Column B BUSINESS ADDRESS)
(Row 4 Column C TELEPHONE NUMBER (including area code))
(Row 4 Column D EMAIL ADDRESS)
(Row 4 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 5 B O E Use Only)
(Row 5 Column A BUSINESS NAME (must provide if not listed below))
(Row 5 Column B BUSINESS ADDRESS)
(Row 5 Column C TELEPHONE NUMBER (including area code))
(Row 5 Column D EMAIL ADDRESS)
(Row 5 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 6 B O E Use Only)
(Row 6 Column A BUSINESS NAME (must provide if not listed below))
(Row 6 Column B BUSINESS ADDRESS)
(Row 6 Column C TELEPHONE NUMBER (including area code))
(Row 6 Column D EMAIL ADDRESS)
(Row 6 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 7 B O E Use Only)
(Row 7 Column A BUSINESS NAME (must provide if not listed below))
(Row 7 Column B BUSINESS ADDRESS)
(Row 7 Column C TELEPHONE NUMBER (including area code))
(Row 7 Column D EMAIL ADDRESS)
(Row 7 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 8 B O E Use Only)
(Row 8 Column A BUSINESS NAME (must provide if not listed below))
(Row 8 Column B BUSINESS ADDRESS)
(Row 8 Column C TELEPHONE NUMBER (including area code))
(Row 8 Column D EMAIL ADDRESS)
(Row 8 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(Row 9 B O E Use Only)
(Row 9 Column A BUSINESS NAME (must provide if not listed below))
(Row 9 Column B BUSINESS ADDRESS)
(Row 9 Column C TELEPHONE NUMBER (including area code))
(Row 9 Column D EMAIL ADDRESS)
(Row 9 Column E ENTER 1 IF CIGARETTE OR TOBACCO PRODUCTS WILL BE SOLD AT THIS LOCATION)
(TELEPHONE (AREA CODE))
(TELEPHONE NUMBER AREA CODE)
(TELEPHONE NUMBER)
(text)
(text)
(text)
(the Act) The Act requires every distributor of cigarettes or tobacco products in this state to be licensed by the BOE Under
(TO:)
(YOUR ACCOUNT NO )
[ FOID
1 Enter the total number of business locations for which you are applying for renewal that
1) NEW BUSINESS OR TRADE NAME/DBA
2 Annual license renewal fee per business location 2
2) NEW LOCATION OF BUSINESS (do not list PO Box or agent's address for location of business)
3 TOTAL AMOUNT DUE AND PAYABLE (multiply line 1 x line 2)
3) NEW MAILING ADDRESS (if different from business location; do not enter agent's address here)
4) NEW AGENT/BOOKKEEPER NAME
5) NEW AGENT/BOOKKEEPER MAILING ADDRESS
800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees Customer service representatives are
A change in the ownership type of your business requires a new license to be issued You can apply for accounts licenses and
ACCOUNT NUMBER:
address of all storage locations (attach additional page if necessary)
Always write your account number on your check or money order Make a copy of this document for your records
AND TOBACCO PRODUCTS LICENSE
and Tobacco Products Licensing Act of 2003 or any rule of the State Board of Equalization applicable to the applicant (including
area code)
asserts the truth of any material matter that he or she knows to be false is guilty of a misdemeanor punishable by imprisonment
AT THIS LOCATION
available weekdays from 8:00 a m to 5:00 p m (Pacific time) except state holidays
BEFORE PREPARING
BOARD OF EQUALIZATION
BOARD OF EQUALIZATION
BOE 400 LDR (S1B) REV 3 (7 12)
BOE 400 LDR (S1F) REV 3 (7 12) STATE OF CALIFORNIA
BOE 400 LDR (S2) REV 3 (7 12)
BOE USE ONLY
BUSINESS ADDRESS
BUSINESS NAME
by an authorized agent a properly completed power of attorney form must be attached to this application
by me and to the best of my knowledge and belief is a true correct and complete application
CALIFORNIA CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT OF 2003
call our Taxpayer Information Section for assistance at 800 400 7115 (TTY:711)
Check box only if you have completed Section II Section III and/or Section IV of this form
Cigarette and Tobacco Products License Renewal Fee Computation; page (S1B) which includes Section II: Cancellation
DAYTIME TELEPHONE NUMBER
Daytime telephone number:
each general partner and each person who has control as defined in California Business and Professions Code section 22971(p))
EMAIL ADDRESS
ENTER 1
FILING REQUIREMENTS
FROM:
GENERAL INFORMATION
HOW DO I PAY? You can make your payment online by ACH Debit (ePay) credit card Electronic Funds Transfer (EFT)
I affirm that the applicant (including each general partner and each person who has control as defined in California Business and
I am no longer in business Date business discontinued:
I certify that all the information provided in this application is complete true and accurate I understand that any person who
I changed the ownership type of my business on:
I hereby certify that this application including any accompanying schedules and statements has been examined
IF CIGARETTE OR
If you are storing cigarettes and/or tobacco products at a California location other than your sales location please list the
If you are storing cigarettes and/or tobacco products at a California location other than your sales location please refer to
If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879
Licensing Act of 2003 under Division 8 6 (commencing with section 22970) of the California Business and Professions Code
LLC attach articles of organization which authorize the individual who signs below to certify this application If signed
Mailing Address:
make a payment or go directly to www boe ca gov/elecrsrv/eServices htm
Make check or money order payable to State Board of Equalization
nature of any violation or reasons that will prevent you from complying with the requirements with respect to the statement )
NEW AGENT/BOOKKEEPER EMAIL ADDRESS
NEW AGENT/BOOKKEEPER TELEPHONE NUMBER
Note: This must be signed by an owner partner corporate officer LLC member or manager or by an authorized agent For a
Notice; Section III: Ownership Change; Section IV: Business Information Changes; Section V: Additional Information;
NUMBER
of up to one year in county jail or a fine of not more than one thousand dollars ($1 000) or both the fine and imprisonment
or not signed under Section I and Section VI The completed renewal application must be accompanied by a remittance
OWNER NAME:
P O BOX 942879
paper check or money order Please visit our website at www boe ca gov and click on the eServices tab and log in to
partner and each person who has control as defined in California Business and Professions Code section 22971(p)) also agrees
partnership attach authorization signed by all general partners; for a corporation attach corporate resolution; and for a
payable to the State Board of Equalization for the amount of the license renewal fee due
PERIOD:
permits using eRegistration (eReg) available on our website at www boe ca gov eReg is also available in our field offices Please
pertaining to the manufacture sale or distribution of cigarettes or tobacco products The applicant (including each general
PRINT NAME AND TITLE
products
Products License) You must complete Section VI and return this renewal to the BOE
Professions Code (If you are unable to affirm this statement you must provide the BOE with a separate statement containing the
Professions Code section 22971(p)) has not been convicted of a felony under sections 30473 or 30480 of the Revenue and
RA B/A AUD REG
READ INSTRUCTIONS
RENEWAL APPLICATION FOR DISTRIBUTOR'S CIGARETTE
RR QS FILE REF
SACRAMENTO CA 94279 0088
Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at
SCHEDULE A DISTRIBUTOR'S BUSINESS LOCATIONS RENEWAL
SECTION I: CIGARETTE AND TOBACCO PRODUCTS LICENSE RENEWAL FEE COMPUTATION
SECTION II: CANCELLATION NOTICE (complete this section only if you will not be maintaining your Distributor's Cigarette and Tobacco
SECTION III: OWNERSHIP CHANGE (you must complete Section VI and return this renewal to the BOE)
SECTION IV: BUSINESS INFORMATION CHANGES (complete this section only if you have changes to any of the fields below)
Section V on the second page
SECTION V: ADDITIONAL INFORMATION
SECTION VI: SIGNATURE
Section VI: Signature; and Schedule A (if enclosed) Your renewal application will not be processed if it is incomplete
SIGNATURE EMAIL ADDRESS
SPECIAL TAXES AND FEES
STATE OF CALIFORNIA
STORAGE LOCATIONS
Taxation Code and has not violated and will not violate or cause or permit to be violated any of the provisions of the Cigarette
TELEPHONE
TELEPHONE
than one location)
the Act every distributor must annually obtain and maintain a license to engage in the sale of cigarettes or tobacco
The State Board of Equalization (BOE) is responsible for administering the California Cigarette and Tobacco Products
This application must be postmarked on or before the due date The renewal application consists of page (S1F) Section I:
to comply with the reporting payment recordkeeping and license display requirements as specified in the Cigarette and
TOBACCO PRODUCTS
Tobacco Products Licensing Act of 2003 under Division 8 6 (commencing with section 22970) of the California Business and
TOTAL NUMBER OF LICENSES REQUIRED:
WILL BE SOLD
You must complete and return this application to the BOE in order to maintain your cigarette and tobacco products license
you operate at which cigarettes or tobacco products are sold (from Schedule A if more
YOUR ACCOUNT NO