Form BOE-501-CT Fillable Tobacco Products Distributor Tax Return

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Download Form BOE-501-CT

View all CA - California Sales, Use and Other Taxes

( INTEREST $ ) (1 Wholesale cost of all tobacco products distributed $ ) (11 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is delayed after the due date The adjusted monthly interest rate is ) (BOE USE ONLY ) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (EXEMPT DISTRIBUTIONS (see instructions) 10 PENALTY [multiply line 9 by 10% (0 10) if payment is made after due date shown above] $) (EXEMPT DISTRIBUTIONS (see instructions) 12 TOTAL AMOUNT DUE AND PAYABLE (add lines 9 10 and 11) $) (EXEMPT DISTRIBUTIONS (see instructions) 2 Interstate or foreign commerce $ ) (EXEMPT DISTRIBUTIONS (see instructions) 3 Interstate or foreign passenger common carriers $) (EXEMPT DISTRIBUTIONS (see instructions) 4 Other exemptions (see instructions) $) (EXEMPT DISTRIBUTIONS (see instructions) 5 Credit on returned tobacco products where you reported tax for a prior reporting period $) (EXEMPT DISTRIBUTIONS (see instructions) 6 Total exempt distributions (add lines 2 thru 5) $) (EXEMPT DISTRIBUTIONS (see instructions) 7 Taxable distributions (line 1 minus line 6) $) (EXEMPT DISTRIBUTIONS (see instructions) 8 Tax rate ) (EXEMPT DISTRIBUTIONS (see instructions) 9 Total amount of tax due for tobacco products (multiply line 7 by line 8) $) (PRINT NAME AND TITLE) (PRINT) PRINT (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (text) (YOUR ACCOUNT NO ) [ FOID] [Revenue & Taxation Code section 30131 2(c)] 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees 1 Wholesale cost of all tobacco products distributed1 $ 10 Penalty [multiply line 9 by 10% (0 10) if payment is made after due 11 INTEREST$ 11 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is 12 TOTAL AMOUNT DUE AND PAYABLE (add lines 9 10 and 11)12 $ 1ACheck this box if you did not have any sales of roll your own tobacco from nonparticipating manufacturers for this 2 2 Interstate or foreign commerce$ 3 3 Interstate or foreign passenger common carriers$ 4 4 Other exemptions (see instructions)$ 5 5 Credit on returned tobacco products where you reported tax for a 6 Total exempt distributions(add lines 2 thru 5)6 $ 7 Taxable distributions (line 1 minus line 6)7 $ 8 Tax rate8 9 Total amount of tax due for tobacco products (multiply line 7 by line 8)9 $ a customer during the same month covered by this return when you refund the entire amount the customer paid additional amounts are due for penalty and interest charges The penalty is 10 percent (0 10) of the amount of tax Always write your account number on your check or money order Make a copy of this document for your records amount of any tax due BOE 501 CTT Tobacco Schedule T must be completed and attached only if you sold roll your own are exempt from tax such as: (1) tobacco products sold to the U S Army Air Force Navy Marine Corps or Coast are not taxable (Revenue & Taxation Code section 30105) and must be included on BOE 501 MIT If however articles or products made of or containing at least 50 percent (0 50) tobacco; but does not include cigarettes as defined of those tobacco products that were returned by the customer during the period covered by this return be deemed to be given when the entire purchase price less rehandling and restocking costs is credited to the be refunded BEFORE PREPARING BOARD OF EQUALIZATION Board of Equalization This return must be filed even if you have no tax liability A duplicate of the return together with all BOE 501 CT (S1B) REV 13 (4 13) BOE 501 CT (S1F) REV 13 (4 13) BOE 501 CT (S2) REV 13 (4 13) BOE 501 CTT Tobacco Schedule T must be attached only if line 1A is not checked BOE USE ONLYRA B/AAUDREGRR QSFILEREFEFF but that were reported on line 1 for a different month than covered by this return Credit of the entire amount shall California and not returned to this state before use California If you purchase tobacco products manufactured outside the U S from an original importer you must Caution: Sales by original importers of tobacco products manufactured outside the U S to licensed distributors covered by the return The return must be accompanied by a remittance payable to the State Board of Equalization for the customer (Revenue & Taxation Code section 30176 2) If the credit exceeds the liability on line 12 the balance will date shown above]10 PENALTY$ DEFINITIONS delayed after the due date The adjusted monthly interest rate is directly from outside the country shall include any Federal Excise or US Custom's Taxes paid Distribution includes the sale of untaxed tobacco products in this state the use or consumption including samples of untaxed distributor has claimed a deduction [Revenue & Taxation Code section 30123(c)] or a refund or credit pursuant to Revenue & Distributor includes every person who makes a "distribution" of tobacco products or who sells or accepts orders for tobacco DUE ON OR BEFORE EMAIL ADDRESS Every person who distributes tobacco products in this state must file this tax return on or before the 25th day of the month EXEMPT DISTRIBUTIONS (see instructions) FILING REQUIREMENTS following the month for which the tax is due The tax return must be filed even if there were no distributions during the period For example the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner shall include all for the tobacco products either in cash or credit Refund or credit of the entire amount shall be deemed to be from nonparticipating manufacturers for this reporting period GENERAL given when the purchase price less rehandling charges and restocking cost is refunded or credited to a customer Guard exchanges and commissaries and Navy or Coast Guard ships stores; (2) tobacco products under internal I hereby certify that this return including any accompanying schedules and statements has beenexamined by me and to the best of my knowledge and belief is a true correct and complete return If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 imported products Imposition of Tax Every distributor must pay tax upon the distribution of untaxed tobacco products in this state in a criminal investigation In addition to the price paid for the tobacco product the wholesale cost of any tobacco product that is imported into this state include the cost of the imported tobacco products on line 1 and pay the tax based on your distribution of the INSTRUCTIONS TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN labor any direct and indirect overhead costs the wholesale markup and any Federal Excise and/or US Custom's Taxes paid liability or tobacco products that have been distributed and returned to the distributor after payment of tax and for which the line 1 that were distributed to purchasers in other states territories or foreign countries by delivery outside Line 1 Wholesale Cost of all Tobacco Products Distributed Enter the wholesale cost as defined of untaxed tobacco Line 12 Amount Due Enter the total amount due and payable including penalty and interest if applicable line 1A Line 1A BOE 501 CTT Tobacco Schedule T is not required to be completed if you did not sell roll your own tobacco Line 2 Interstate or Foreign Commerce Enter the wholesale cost as defined of those tobacco products reported on Line 3 Interstate or Foreign Passenger Common Carrier Enter the wholesale cost as defined of those tobacco Line 4 Other Exemptions Enter the wholesale cost as defined of only those tobacco products reported on line 1 that Line 5 Credit on Returned Tobacco Products Where Tax Was Reported in a Prior Month Enter the wholesale cost Lines 10and 11 Make check or money order payable to State Board of Equalization manufactured outside of the U S and sell these products to a licensed distributor you must include those sales manufacturing costs the cost of raw material including waste materials not incorporated into the final product the cost of nonparticipating manufacturers during this reporting period it is not necessary to file Tobacco Schedule T but you must complete Note: A licensed California distributor may also be the original importer of tobacco products manufactured outside of the U S (Revenue & Taxation Code section 30105) If you are the original importer of tobacco products of tobacco products you must include the sales on line 1 on BOE 501 MIT Schedule Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into owing The interest rate for late payment is noted on line 11 on the front of this form and applies for each month or Payment after the Due Date If you are paying the tax after the due date shown on the front of this return Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our PO BOX 942879 portion of a month after the due date PREPARATION OF RETURN prior reporting period$ products reported on line 1 that were distributed to a common carrier engaged in interstate or foreign passenger products that are to be transported from outside California to a consumer within California products that you distributed Do not include the wholesale cost of tobacco products that were returned to you by purpose of selling the tobacco products to consumers READ INSTRUCTIONS reporting period return on or before the 25th day of the month following the period for which tax is due with a remittance payable to the State revenue bond or customs control; or (3) tobacco products sold or transferred to a law enforcement agency for use Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at SACRAMENTO CA 94279 6069 service or to a person authorized to sell tobacco products on the facilities of such carriers SIGNATUREPRINT NAME AND TITLE SPECIAL TAXES AND FEES STATE OF CALIFORNIA supporting records should be retained on the licensed premise for verification by BOE auditors tax upon the distribution of tobacco products based on the wholesale cost of these products The rate is determined annually by Taxation Code section 30176 2 or 30178 2 TELEPHONE() the BOE and is equivalent to the combined rate of tax imposed on cigarettes the dollar value of any manufacturer's discounts or trade allowances (Revenue and Taxation Code section 30017 and 30123) The State Board of Equalization (BOE) administers the California Cigarette and Tobacco Products Surtax Law This law imposes a tobacco in California from nonparticipating manufacturers If you did not make any sales of roll your own tobacco from TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN tobacco products in this state or the placing of untaxed tobacco products in a vending machine or in retail stock for the Tobacco Products include but are not limited to all forms of cigars smoking tobacco chewing tobacco snuff and any other TOBACCO PRODUCTS TAX LIABILITY Under section 30182 of the Cigarette and Tobacco Products Tax Law every tobacco products distributor in this state must file a Untaxed Tobacco Products means either tobacco products that have not yet been distributed in a manner that results in tax website at www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return Wholesale Cost means the cost of tobacco products and samples to the distributor including the dollar value of samples and you are an original importer with sales to unlicensed distributors in California or sales to wholesalers or retailers YOUR ACCOUNT NO

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