Form CDTFA-501-MIT "Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products" - California

What Is Form CDTFA-501-MIT?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2019;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-MIT by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-MIT "Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products" - California

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CDTFA-501-MIT (S1F) REV. 6 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE - MANUFACTURER/IMPORTER REPORT OF
NONTAXABLE SALES OF TOBACCO PRODUCTS
(If additional space is needed, please photocopy the schedule before making entries
or you may download a blank copy of this form at www.cdtfa.ca.gov.)
IMPORTANT - Please read instructions before preparing.
ACCOUNT NUMBER
MANUFACTURER'S/IMPORTER'S NAME
PERIOD BEGIN DATE
PERIOD END DATE
A
B
C
D
E
F
G
H
TYPE OF
DATE OF DELIVERY
NAME OF PURCHASER
DISTRIBUTOR'S
INVOICE OR DOCUMENT
TOBACCO PRODUCT
ROLL-YOUR-OWN
WHOLESALE
TOBACCO
OR SHIPMENT
CA LICENSE NO.
NUMBER FOR DELIVERY
BRAND NAME
TOBACCO
COST OF
PRODUCT
OR EXEMPT CODE
OR SHIPMENT
TOBACCO
(Enter one brand per line)
(Enter ounces per line)
(See instructions)
PRODUCTS
$
$
$
$
$
$
$
$
$
$
$
$
$
Make a copy for your records.
CLEAR
PRINT
CDTFA-501-MIT (S1F) REV. 6 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE - MANUFACTURER/IMPORTER REPORT OF
NONTAXABLE SALES OF TOBACCO PRODUCTS
(If additional space is needed, please photocopy the schedule before making entries
or you may download a blank copy of this form at www.cdtfa.ca.gov.)
IMPORTANT - Please read instructions before preparing.
ACCOUNT NUMBER
MANUFACTURER'S/IMPORTER'S NAME
PERIOD BEGIN DATE
PERIOD END DATE
A
B
C
D
E
F
G
H
TYPE OF
DATE OF DELIVERY
NAME OF PURCHASER
DISTRIBUTOR'S
INVOICE OR DOCUMENT
TOBACCO PRODUCT
ROLL-YOUR-OWN
WHOLESALE
TOBACCO
OR SHIPMENT
CA LICENSE NO.
NUMBER FOR DELIVERY
BRAND NAME
TOBACCO
COST OF
PRODUCT
OR EXEMPT CODE
OR SHIPMENT
TOBACCO
(Enter one brand per line)
(Enter ounces per line)
(See instructions)
PRODUCTS
$
$
$
$
$
$
$
$
$
$
$
$
$
Make a copy for your records.
CLEAR
PRINT
CDTFA-501-MIT (S1B) REV. 6 (8-19)
INTENTIONALLY LEFT BLANK
CDTFA-501-MIT (S2F) REV. 6 (8-19)
INSTRUCTIONS - MANUFACTURER/IMPORTER REPORT OF
NONTAXABLE SALES OF TOBACCO PRODUCTS
GENERAL
The California Department of Tax and Fee Administration (CDTFA) 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 importer is required to file a monthly report to the CDTFA in a manner specified by the CDTFA.
Failure to comply with the requirements may result in suspension or revocation of a license pursuant to the provisions set forth
in section 30148 of the Revenue and Taxation Code. You must file this report to the CDTFA with your monthly return
(CDTFA-501-TIM) on or before the 25th day of the month following the reporting period.
DEFINITIONS
Tobacco Products include, but are not limited to, a product containing, made, or derived from tobacco or nicotine that is
intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or
ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, shisha, or snuff,
but does not include cigarettes. Tobacco products also include electronic cigarettes [Revenue and Taxation Code section
30121(b)].
Electronic Cigarettes mean any device or delivery system sold in combination with nicotine which can be used to deliver to a
person nicotine in aerosolized or vaporized form, including, but not limited to, an eCigarette, eCigar, ePipe, vape pen, or
eHookah. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of
the device when sold in combination with nicotine.
Wholesale Cost means the cost of tobacco products and samples, including the dollar value of samples, and the dollar value of
any manufacturer's discounts or trade allowances (Revenue and Taxation Code sections 30017, 30123, and 30131.2).
For example, the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner shall include all
manufacturing costs, the cost of raw material, including waste materials not incorporated into the final product, the cost of
labor, any direct and indirect overhead costs, and any Federal excise and/or U.S. Customs taxes paid.
In addition to the price paid for the tobacco product, the wholesale cost of any tobacco product that is imported into this state
directly from outside the country shall include any Federal excise or U.S. Customs taxes paid.
Cigarette and Tobacco Products Tax
Regulation
4076, Wholesale Cost of Tobacco Products, provides examples of
calculating or estimating wholesale cost.
Importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the
United States for the purpose of making a first sale or distribution within the United States (Revenue and Taxation Code
section 30019).
Manufacturer means a manufacturer of cigarettes or tobacco products sold in this state [Business and Professions Code
section 22971(l)].
PREPARATION OF SCHEDULE
Complete this schedule in full. If more space is needed, you may copy this form or download a copy from the CDTFA website
at www.cdtfa.ca.gov.
This report/schedule should include nontaxable sales of taxable tobacco products pursuant to Revenue and Taxation Code
sections 30103 or 30105 (sales to Licensed Distributors), sales in Interstate or Foreign Commerce, sales to Common Carriers
engaged in Interstate or Foreign Passenger Service, sales to U.S. Military Exchanges and Commissaries, and/or sales to U.S.
Veterans Administration (Revenue and Taxation Code sections 30102, 30103.5, and 30105.5). Distributions of taxable
tobacco products pursuant to Revenue and Taxation Code section 30008 shall be reported on CDTFA-501-CT, Tobacco
Products Distributor Tax Return. Do NOT report the distribution of untaxed tobacco products as samples on this
report/schedule. Distributions of sample tobacco products shall be reported on CDTFA-501-TIM, Tobacco Products
Manufacturer/Importer Return of Taxable Distributions of Samples in California.
CDTFA-501-MIT (S2B) REV. 6 (8-19)
INSTRUCTIONS - MANUFACTURER/IMPORTER REPORT OF
NONTAXABLE SALES OF TOBACCO PRODUCTS
LINE BY LINE INSTRUCTIONS
Column A. Date of Delivery or Shipment. Enter date of the delivery or shipment of nontaxable tobacco products.
Column B. Name of Purchaser. Enter the name of the purchaser.
Column C. Distributor’s CA License No. or Exempt Code. Enter the California license number (90-XXXXXX) or
enter the following codes for other sales:
100 - Interstate and Foreign Commerce
200 - Common Carriers engaged in Interstate and Foreign Passenger Service
300 - United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries,
and Navy or Coast Guard ships' stores, and/or the United States Veterans' Administration
400 - Sales or transfer to law enforcement (requires prior authorization from the CDTFA)
Column D. Invoice or Document Number for Delivery or Shipment. Enter the invoice or document number associated with
the delivery or shipment.
Column E.
Type of Tobacco Product. Enter the number listed below that corresponds with the type of tobacco products
delivered or shipped.
1. Snuff
5. Roll-Your-Own
2. Chewing Tobacco
6. Nicotine and electronic cigarettes sold with nicotine
3. Pipe Tobacco
7. Other type of tobacco product
4. Cigars
Column F.
Tobacco Product Brand Name. Enter the tobacco product brand name.
Column G. Roll-Your-Own Tobacco. Enter the ounces only if the product was roll-your-own tobacco delivered or shipped.
Column H. Wholesale Cost of Tobacco Products. Enter the wholesale cost (including cents) of nontaxable tobacco
products. Add the total wholesale cost of nontaxable tobacco products for the reporting period and enter this
amount on line 1A of CDTFA-501-TIM, Tobacco Products Manufacturer/Importer Return of Taxable Distributions of
Samples in California.
Attach and Mail your Schedule
Attach the schedule to your monthly tax return (CDTFA-501-TIM) and mail to the California Department of Tax and Fee
Administration, Compliance Branch, P.O. Box 942879, Sacramento, CA 94279-6069. Retain a copy for your files.
For more information, visit our website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (TTY: 711); from the main menu, select the option Special Taxes and Fees. Customer service representatives
are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.

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