Form CDTFA-501-CT "Tobacco Products Distributor Tax Return" - California

What Is Form CDTFA-501-CT?

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 January 1, 2020;
  • 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-CT by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-501-CT "Tobacco Products Distributor Tax Return" - California

Download PDF

Fill PDF online

Rate (4.7 / 5) 94 votes
CDTFA-501-CT (S1F) REV. 20 (10-20)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NUMBER
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN.
A. Check this box if you did not have any sales of roll-your-own tobacco from nonparticipating manufacturers for this
reporting period.
TOBACCO PRODUCTS TAX LIABILITY
1a. Wholesale cost of all electronic cigarettes and vaping products that contain nicotine
1a. $
distributed (complete CDTFA-810-CTN)
1b. Wholesale cost of all other tobacco products distributed (excluding amounts reported
1b. $
on line 1a)
1c. Total wholesale cost of all tobacco products distributed (add lines 1a and 1b)
1c. $
EXEMPT DISTRIBUTIONS (see instructions)
2. Interstate or foreign commerce
2. $
3. Interstate or foreign passenger common carriers
3. $
4. Other exemptions (see instructions)
4. $
5. Credit on returned tobacco products where you reported tax for a
5.
$
prior reporting period
6. Total exempt distributions (add lines 2 through 5)
6. $
7. Taxable distributions (subtract line 6 from line 1c)
7. $
8. Tax rate
8.
9. Total amount of tax due for tobacco products (multiply line 7 by line 8)
9. $
10. Excess tax collected
10. $
11. Total amount of tax due (add lines 9 and 10)
11. $
12. PENALTY (multiply line 11 by 10 percent [0.10] if your tax payment is
12.
$
PENALTY
made, or your return is filed, after the due date shown above)
13.
One month's interest is due on tax for each month or fraction of a
INTEREST:
month that payment is delayed after the due date.
13.
INTEREST
$
The adjusted monthly interest rate is
INTEREST RATE CALCULATOR
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
14. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make a copy of this document for your records.
CT
You must attach CDTFA-501-CTT, Tobacco Schedule T, to this return unless the box on line A is checked above.
CDTFA-501-CT (S1F) REV. 20 (10-20)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NUMBER
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN.
A. Check this box if you did not have any sales of roll-your-own tobacco from nonparticipating manufacturers for this
reporting period.
TOBACCO PRODUCTS TAX LIABILITY
1a. Wholesale cost of all electronic cigarettes and vaping products that contain nicotine
1a. $
distributed (complete CDTFA-810-CTN)
1b. Wholesale cost of all other tobacco products distributed (excluding amounts reported
1b. $
on line 1a)
1c. Total wholesale cost of all tobacco products distributed (add lines 1a and 1b)
1c. $
EXEMPT DISTRIBUTIONS (see instructions)
2. Interstate or foreign commerce
2. $
3. Interstate or foreign passenger common carriers
3. $
4. Other exemptions (see instructions)
4. $
5. Credit on returned tobacco products where you reported tax for a
5.
$
prior reporting period
6. Total exempt distributions (add lines 2 through 5)
6. $
7. Taxable distributions (subtract line 6 from line 1c)
7. $
8. Tax rate
8.
9. Total amount of tax due for tobacco products (multiply line 7 by line 8)
9. $
10. Excess tax collected
10. $
11. Total amount of tax due (add lines 9 and 10)
11. $
12. PENALTY (multiply line 11 by 10 percent [0.10] if your tax payment is
12.
$
PENALTY
made, or your return is filed, after the due date shown above)
13.
One month's interest is due on tax for each month or fraction of a
INTEREST:
month that payment is delayed after the due date.
13.
INTEREST
$
The adjusted monthly interest rate is
INTEREST RATE CALCULATOR
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
14. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make a copy of this document for your records.
CT
You must attach CDTFA-501-CTT, Tobacco Schedule T, to this return unless the box on line A is checked above.
CDTFA-501-CT (S1B) REV. 20 (10-20)
TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN
Payments: To make your payment online, go to our website at
www.cdtfa.ca.gov
and select Make a Payment. You can
also pay by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to
include your account number. Make your check or money order payable to California Department of Tax and Fee
Administration.
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products
Tax Law. This law imposes a tax upon the distribution of tobacco products based on the wholesale cost of these products. The
rate is determined annually by the CDTFA and is equivalent to the combined rate of tax imposed on cigarettes.
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. Electronic cigarettes are considered a tobacco product [Revenue and Taxation Code section
30121
(b)].
Electronic Cigarettes include any device or delivery system sold in combination with nicotine which can be used to deliver
nicotine to a person 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 [Revenue and Taxation Code section
30121
(c)].
Distribution includes the sale of untaxed tobacco products in this state, the use or consumption, including samples, of untaxed
tobacco products in this state, or the placing of untaxed tobacco products in a vending machine or in retail stock for the
purpose of selling the tobacco products to consumers (Revenue and Taxation Code section 30008).
Distributor includes every person who makes a "distribution" of tobacco products, or who sells or accepts orders for tobacco
products that are to be transported from outside California to a consumer within California (Revenue and Taxation Code
section 30011).
Imposition of Tax is upon every distributor that must pay a tax upon the distribution of untaxed tobacco products in this state
based on the wholesale cost (Revenue and Taxation Code sections
30123
and 30131.2).
Untaxed Tobacco Products are either tobacco products that have not yet been distributed in a manner that results in a tax
liability, or tobacco products that have been distributed and returned to the distributor after payment of tax and for which the
distributor has claimed a deduction [Revenue and Taxation Code sections
30123(c)
or 30131.2(c)], or a refund or credit
pursuant to Revenue and Taxation Code sections
30176.2
or 30178.2.
Retail Stock includes tobacco products that are stored in an area where retail sales are made. Retail stock is considered to be
distributed in this state with excise tax due. If you purchase untaxed tobacco products and only make sales to consumers,
your entire inventory is considered retail stock, distributed in this state, and the excise tax is immediately due. Untaxed tobacco
products are not considered retail stock if you make sales to other licensees. The untaxed tobacco products must be in the
original manufacturer’s packaging with an unbroken seal and securely separated from the retail area (Regulation 4001).
Wholesale Cost means the cost of tobacco products and samples to the distributor, including the dollar value of samples, and
the dollar value of any manufacturer's discounts or trade allowances (Revenue and Taxation Code section 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 and/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.
CDTFA-501-CT (S2F) REV. 20 (10-20)
INSTRUCTIONS - TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN
FILING REQUIREMENTS
Every person who distributes tobacco products in this state must file this tax return on or before the 25th day of the month
following the month for which the tax is due (Revenue and Taxation Code section 30182). Supporting schedules are an integral
part of the return and must be submitted with this return. The tax return must be filed even if there were no distributions during
the period covered by the return. The return must be accompanied by a remittance payable to the California Department of Tax
and Fee Administration for the amount of any tax due. Adjustments or corrections for a prior reporting period should be made on
an amended return for that month. Do not show prior period adjustments or corrections on the current return. A duplicate of the
return, including all supporting records, should be retained on the licensed premise for verification by CDTFA auditors.
If you sold roll-your-own tobacco in California from nonparticipating manufacturers
You must complete and attach CDTFA-501-CTT, Tobacco Schedule T. If you did not make any sales of roll-your-own tobacco
from nonparticipating manufacturers during this reporting period, it is not necessary to file Tobacco Schedule T, but you must
check the box on line A of this return indicating you did not make any sales.
If you sold electronic cigarettes and vaping products that contain nicotine in California
You must complete and attach CDTFA-810-CTN, Electronic Cigarettes and Vaping Products that Contain Nicotine Tax
Disbursement Schedule.
PREPARATION OF RETURN
Line A.
Check the box on line A if you did not sell roll-your-own tobacco from nonparticipating manufacturers for this
reporting period. CDTFA-501-CTT, Tobacco Schedule T, is not required to be completed if you did not sell
roll-your-own tobacco from nonparticipating manufacturers.
Line 1a.
Wholesale cost of all electronic cigarettes and vaping products that contain nicotine distributed. Enter the
wholesale cost of all electronic cigarettes and vaping products that contain nicotine, as defined on page 2,
distributed (see Regulation 4076). You must complete and attach CDTFA-810-CTN, Electronic Cigarettes and Vaping
Products that Contain Nicotine Tax Disbursement Schedule.
Line 1b.
Wholesale cost of all other tobacco products distributed. Enter the wholesale cost of all untaxed tobacco
products, except electronic cigarettes and vaping products that contain nicotine, distributed (see Regulation 4076).
Line 1c.
Total wholesale cost of all tobacco products distributed. Enter the total wholesale cost of all tobacco products
distributed by adding line 1a and 1b. Include interstate or foreign commerce sales.
Caution: Do not include:
(1) the wholesale cost of tobacco products that were returned to you by a customer during the same month covered
by this return when you refund the entire amount the customer paid for the tobacco products either in cash or
credit. The refund or credit of the entire amount shall be deemed to be given when the purchase price, less
rehandling charges and restocking cost, is refunded or credited to a customer [Revenue and Taxation Code section
30123(c)
and 30131.2(c)];
(2) tax-paid products purchased from another in-state licensed distributor that you subsequently sold; or
(3) sales of tobacco products by an out-of-state distributor to an in-state licensed distributor. However, if you are an
out-of-state distributor as well as a tobacco products manufacturer or original importer, then you are required to
report these nontaxable sales on your CDTFA-501-TIM, Tobacco Products Manufacturer/Importer Return of Taxable
Distributions of Samples in California, and CDTFA-501-MIT, Schedule-Manufacturer/Importer Report of Nontaxable
Sales of Tobacco Products.
Note: A licensed California distributor may also be the original importer of tobacco products manufactured outside of
the U.S. (Revenue and Taxation Code section 30105). If you are the original importer of tobacco products
manufactured outside of the U.S. and sell these products to a licensed distributor, you must report those sales on
your CDTFA-501-MIT, Schedule - Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products, which is
filed with CDTFA-501-TIM, Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in
California. If you purchase tobacco products manufactured outside the U.S. from an original importer, you must
include the cost of the imported tobacco products on line 1a and 1b of this return and pay the tax based on your
distribution of the imported products.
Line 2.
Interstate or foreign commerce. Enter the wholesale cost, as defined on page 2, of those tobacco products
reported on line 1a and 1b that were distributed to purchasers in other states, territories, or foreign countries by
delivery outside California and not returned to this state before use (Revenue and Taxation Code section 30008).
Line 3.
Interstate or foreign passenger common carriers. Enter the wholesale cost, as defined on page 2, of those
tobacco products reported on line 1a and 1b that were distributed to a common carrier engaged in interstate or
foreign passenger service or to a person authorized to sell tobacco products on the facilities of such carriers
(Revenue and Taxation Code section 30104).
CDTFA-501-CT (S2B) REV. 20 (10-20)
PREPARATION OF RETURN (continued)
Line 4.
Other exemptions. Enter the wholesale cost, as defined on page 2, of only those tobacco products reported on
line 1a and 1b that are exempt from tax, such as:
(1) tobacco products sold to the U.S. Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges
and commissaries, Navy or Coast Guard ship stores (Revenue and Taxation Code section 30102);
(2) tobacco products under internal revenue bond or customs control (Revenue and Taxation Code
section 30102.5);
(3) tobacco products sold or transferred to a law enforcement agency for use in a criminal investigation
(Revenue and Taxation Code section 30103.5); or
(4) sales to U.S. Department of Veterans Affairs (Revenue and Taxation Code section 30105.5).
Caution: Sales by original importers of tobacco products manufactured outside the U.S. to licensed distributors are
not taxable (Revenue and Taxation Code section 30105) and must be included on CDTFA-501-MIT, Schedule -
Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products. If, however, you are an original importer
with sales to unlicensed distributors in California or sales to wholesalers or retailers of tobacco products, you must
include the sales on line 1a and 1b.
Line 5.
Credit on returned tobacco products where you reported tax for a prior reporting period. Enter the wholesale
cost, as defined on page 2, of those tobacco products that were returned by the customer during the period covered
by this return, but were reported on line 1a and 1b for a different month than covered by this return. Credit of the
entire amount shall be deemed to be given when the entire purchase price, less rehandling and restocking costs, is
credited to the customer (Revenue and Taxation Code section 30176.2). If the credit exceeds the liability on line 11,
the balance will be refunded.
Line 6.
Total exempt distributions. Enter the total cost of interstate or foreign commerce, interstate or foreign passenger
common carriers, other exemptions, or prior reporting period credits by adding lines 2 through 5 and entering the
total on line 6.
Line 7.
Taxable distributions. Enter the total taxable distributions by subtracting line 6 from line 1c and entering the total
on line 7.
Line 8.
Tax rate. Current
tax rate
for tobacco products.
Line 9.
Total amount of tax due for tobacco products. Multiply line 7 by the tax rate on line 8, and enter the result on
line 9.
Line 10.
Excess tax collected. Enter the amount of excess tax collected (Revenue and Taxation Code section 30361.5).
Line 11.
Total amount of tax due. Enter the total tax due by adding line 9 and 10 and entering the total on line 11.
Line 12.
PENALTY. If your return is filed or tax payment is paid after the due date shown at the top of the return, a 10 percent
(0.10) penalty is due. Multiply line 11 by 10 percent (0.10), and enter the result on line 12.
Line 13.
INTEREST. If you file your return or pay after the due date, you will owe interest. The interest rate on the front of the
tax return applies for each month, or fraction of a month, that your payment is late. Multiply the tax due on line 11 by
the interest rate, then multiply the result by the number of months, including any fraction of a month, that has
elapsed since the due date, and enter the amount on line 13. You may use the
Interest Calculator
on our website at
www.cdtfa.ca.gov
for help calculating the interest due.
Line 14.
TOTAL AMOUNT DUE AND PAYABLE. Add lines 11, 12, and 13 and, enter the total on line 14.
For more information, visit our website at www.cdtfa.ca.gov. You may also call our Customer Service Center at
1-800-400-7115 (CRS: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.
Page of 4