Form BOE-501-MIT Fillable Schedule Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California

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View all CA - California Sales, Use and Other Taxes

(CLEAR) CLEAR (COLUMN B NAME OF PURCHASER) (COLUMN B NAME OF PURCHASER) (COLUMN B NAME OF PURCHASER) (COLUMN B NAME OF PURCHASER) (COLUMN B NAME OF PURCHASER) (COLUMN B NAME OF PURCHASER) (COLUMN B NAME OF PURCHASER) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN C DISTRIBUTOR'S CA LICENSE NO OR EXEMPT CODE) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN E TYPE OF TOBACCO PRODUCT (See instructions)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN F TOBACCO PRODUCT BRAND NAME (Enter one brand per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN G ROLL YOUR OWN TOBACCO (Enter ounces per line)) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (COLUMN H WHOLESALE COST OF TOBACCO PRODUCTS) (DUE) (If additional space is needed please photocopy the schedule before making entries (MANUFACTURER'S/IMPORTER'S NAME) (PERIOD) (Please read instructions on back before preparing ACCOUNT NUMBER) (PRINT) PRINT (ROW 1 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 10 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 11 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 12 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 13 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 2 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 3 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 4 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 5 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 6 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 7 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 8 COLUMN A DATE OF DELIVERY OR SHIPMENT ) (ROW 9 COLUMN A DATE OF DELIVERY OR SHIPMENT ) 1 Snuff2 Chewing Tobacco3 Pipe Tobacco 100 Interstate and Foreign Commerce200 Common Carriers engaged in Interstate and Foreign Passenger Service300 United States Army Air Force Navy Marine Corps or Coast Guard exchanges and commissaries 30103 or 30105 (sales to Licensed Distributors) sales in Interstate or Foreign Commerce sales to Common Carriers engaged in 4 Cigars5 Roll Your Own6 Other type of tobacco product 800 400 7115 (TTY: 711); from the main menu select the option Special Taxes and Fees ACCOUNT NUMBER ADATE OF DELIVERYOR SHIPMENTBNAME OF PURCHASERCDISTRIBUTOR'SCA LICENSE NO Administration (Revenue and Taxation Code sections 30102 30103 5 and 30105 5) Distributions of taxable tobacco products and Navy or Coast Guard ships' stores and/or the United Sates Veterans' Administration400 Sales or transfer to law enforcement (requires prior authorization from the BOE) Attach additional pages if necessary Make a copy for your records BOE 501 MIT (BACK) REV 2 (3 11) BOE 501 MIT (FRONT) REV 2 (3 11) Column A Enter date of the delivery or shipment of tobacco products into California Column B Enter the name of the purchaser Column C Enter the California license number (LD Q ET 90 XXXXXX) or enter the following codes for other sales: Column D Enter the invoice or document number associated with the delivery or shipment Column E Enter the number below that corresponds with the type of tobacco products delivered or shipped Column F Enter the tobacco product brand name Column G Enter the ounces only if the product was roll your own tobacco delivered or shipped Column H Enter the wholesale cost (including cents) of tobacco products delivered or shipped into California Add the total wholesale Complete this schedule in full Attach the schedule to your monthly tax return (BOE 501 TIM) and mail to the State Board of cost for the reporting period and enter this amount on line 1A of BOE 501 TIM Tobacco Products Manufacturer/Importer DEFINITIONS direct and indirect overhead costs the wholesale markup and any Federal Excise and/or U S Custom's Taxes paid Equalization Special Taxes and Fees P O Box 942879 Sacramento CA 94279 0088 Retain a copy for your files For example the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner shall include all from outside the country shall include any Federal Excise or U S Custom's Taxes paid FTOBACCO PRODUCTBRAND NAME(Enter one brand per line) GENERAL GROLL YOUR OWNTOBACCO(Enter ounces per line) HWHOLESALECOST OFTOBACCOPRODUCTS If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 importer is required to file a monthly report to the BOE in a manner specified by the BOE Failure to comply with the requirements may Importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United In addition to the price paid for the tobacco product the wholesale cost of any tobacco product that is imported into this state directly INSTRUCTIONS TOBACCO PRODUCTS SCHEDULE Interstate or Foreign Passenger Service sales to U S Military Exchanges and Commissaries and/or sales to U S Veterans LINE BY LINE INSTRUCTIONS Manufacturer means a manufacturer of cigarettes or tobacco products sold in this state manufacturer's discounts or trade allowances (Revenue and Taxation Code section 30017 and 30123) MANUFACTURER'S/IMPORTER'S NAME manufacturing costs the cost of raw material including waste materials not incorporated into the final product the cost of labor any OR EXEMPT CODEDINVOICE OR DOCUMENTNUMBER FOR DELIVERYOR SHIPMENTETYPE OFTOBACCOPRODUCT(See instructions) or you may download a blank copy of this form at www boe ca gov ) PERIOD Please read instructions on back before preparing PREPARATION OF SCHEDULE products made of or containing at least fifty percent (0 50) tobacco; but does not include cigarettes result in suspension or revocation of a license pursuant to the provisions set forth in section 30148 of the Revenue and Taxation Code Return Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at SCHEDULE MANUFACTURER/IMPORTER REPORT OF TOBACCO PRODUCTS DELIVEREDOR SHIPPED INTO CALIFORNIA STATE OF CALIFORNIABOARD OF EQUALIZATION States for the purpose of making a first sale or distribution within the United States The California State Board of Equalization (BOE) is responsible for administering the Cigarette and Tobacco Products Tax Law including the distribution of untaxed tobacco products Pursuant to Business and Professions Code section 22979 24 every manufacturer or This report/schedule should include nontaxable sales of taxable tobacco products pursuant to Revenue and Taxation Code sections Tobacco Products Distributor Tax Return pursuant to Revenue and Taxation Code section 30008 shall be reported on BOE 501 CT Tobacco Products include but are not limited to all forms of cigars smoking tobacco chewing tobacco snuff and any other articles or Wholesale Cost means the cost of tobacco products and samples including the dollar value of samples and the dollar value of any www boe ca gov If more space is needed you may copy this form or download a copy from our website at

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