Form CDTFA-501-Q1 "Cigarette Dealer (Retailer) Floor Stock Tax Return" - California

What Is Form CDTFA-501-Q1?

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 July 1, 2018;
  • 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;

Download a fillable version of Form CDTFA-501-Q1 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-Q1 "Cigarette Dealer (Retailer) Floor Stock Tax Return" - California

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CDTFA-501-Q1 (FRONT) REV. 1 (7-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE DEALER (RETAILER) FLOOR STOCK TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
SPECIAL TAXES AND FEES
PO BOX 942879
READ INSTRUCTIONS
SACRAMENTO CA 94279-7074
BEFORE PREPARING
GENERAL
Proposition 56 increased the cigarette tax rate from $0.87 to $2.87 per pack of 20 cigarettes. As a cigarette dealer (retailer) in
California, you are required to report and pay a cigarette floor stock tax on cigarettes in your possession or under your control
at 12:01 a.m., on April 1, 2017.
This return must be filed even if you do not sell cigarettes. Enter zero on line 4 and 7, sign, date, and return this form to the
return address shown above.
NOTE: The floor stock tax does NOT apply to little cigars. Do NOT include packages of little cigars in your inventory count.
CHECK HERE IF YOU HAVE A CIGARETTE WHOLESALER ACCOUNT. ACCOUNT NUMBER: CFW
If you check the box, enter zero on line 4 and 7, sign, date and return this form to the California Department of Tax and Fee
Administration (CDTFA) return address shown above. You must report both your retail and wholesale cigarette stock and pay the floor
stock tax on your Cigarette Wholesaler Floor Stock Tax Return.
CIGARETTE DEALER (RETAILER) FLOOR STOCK TAX LIABILITY
B
C
A
D
NUMBER OF
RATE
TAX
TOTAL
(columns A x B)
PACKS
1.
$
$
1. Number of individual packs of 10 cigarettes
2.
$
$
2. Number of individual packs of 20 cigarettes
$
$
3.
3. Number of individual packs of 25 cigarettes
4. $
4. TOTAL AMOUNT OF FLOOR STOCK TAX DUE (add lines 1C through 3C)
5. PENALTY [If your tax payment is made, or your return is filed, after the due date shown above,
5. $
multiply line 4D by 10% (0.10)]
6. INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
6. $
delayed after the due date. The adjusted monthly interest rate is
7. TOTAL AMOUNT DUE AND PAYABLE (add lines 4D, 5D, and 6D)
7. $
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
(
)
Payments: To make your payment online, go to the CDTFA website at www.cdtfa.ca.gov and select Make a Payment. You can also pay
by credit card on the website, or by calling 1-855-292-8931. If you pay by credit card, a service fee will apply. If you are paying by check
or money order, be sure to include your account number.
CLEAR
PRINT
CDTFA-501-Q1 (FRONT) REV. 1 (7-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE DEALER (RETAILER) FLOOR STOCK TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
SPECIAL TAXES AND FEES
PO BOX 942879
READ INSTRUCTIONS
SACRAMENTO CA 94279-7074
BEFORE PREPARING
GENERAL
Proposition 56 increased the cigarette tax rate from $0.87 to $2.87 per pack of 20 cigarettes. As a cigarette dealer (retailer) in
California, you are required to report and pay a cigarette floor stock tax on cigarettes in your possession or under your control
at 12:01 a.m., on April 1, 2017.
This return must be filed even if you do not sell cigarettes. Enter zero on line 4 and 7, sign, date, and return this form to the
return address shown above.
NOTE: The floor stock tax does NOT apply to little cigars. Do NOT include packages of little cigars in your inventory count.
CHECK HERE IF YOU HAVE A CIGARETTE WHOLESALER ACCOUNT. ACCOUNT NUMBER: CFW
If you check the box, enter zero on line 4 and 7, sign, date and return this form to the California Department of Tax and Fee
Administration (CDTFA) return address shown above. You must report both your retail and wholesale cigarette stock and pay the floor
stock tax on your Cigarette Wholesaler Floor Stock Tax Return.
CIGARETTE DEALER (RETAILER) FLOOR STOCK TAX LIABILITY
B
C
A
D
NUMBER OF
RATE
TAX
TOTAL
(columns A x B)
PACKS
1.
$
$
1. Number of individual packs of 10 cigarettes
2.
$
$
2. Number of individual packs of 20 cigarettes
$
$
3.
3. Number of individual packs of 25 cigarettes
4. $
4. TOTAL AMOUNT OF FLOOR STOCK TAX DUE (add lines 1C through 3C)
5. PENALTY [If your tax payment is made, or your return is filed, after the due date shown above,
5. $
multiply line 4D by 10% (0.10)]
6. INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
6. $
delayed after the due date. The adjusted monthly interest rate is
7. TOTAL AMOUNT DUE AND PAYABLE (add lines 4D, 5D, and 6D)
7. $
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
(
)
Payments: To make your payment online, go to the CDTFA website at www.cdtfa.ca.gov and select Make a Payment. You can also pay
by credit card on the website, or by calling 1-855-292-8931. If you pay by credit card, a service fee will apply. If you are paying by check
or money order, be sure to include your account number.
CLEAR
PRINT
CDTFA-501-Q1 (BACK) REV. 1 (7-18)
INSTRUCTIONS
CIGARETTE DEALER (RETAILER) FLOOR STOCK TAX RETURN
FILING REQUIREMENTS
Section 30130.52(a) of the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 (Proposition 56) requires every
licensed cigarette dealer (retailer) and wholesaler to pay a cigarette floor stock tax for each cigarette in its possession or under its
control as of 12:01 a.m., on April 1, 2017. The retailer and wholesaler must file a return and pay any taxes due to the California
Department of Tax and Fee Administration on or before July 1, 2017.
If you are a retailer and a wholesaler, you must report both your retail and wholesale cigarette stock on the cigarette wholesaler floor
stock tax return for each business location. You must check the box on the front of this return and provide your cigarette wholesaler
account number to indicate that you also have a cigarette wholesaler account and are reporting and paying the floor stock tax on
your cigarette wholesaler floor stock tax return. You must sign, date, and file this return with the California Department of Tax and Fee
Administration.
Accounting records of your stamped packages of cigarettes reported as in your possession or under your control as of
12:01 a.m. on April 1, 2017, must be maintained on physical inventory count sheets and kept with your copy of the return.
Note: Every dealer (retailer) operating vending machines through which they sell cigarettes must include in their floor stock tax return
the stock of cigarettes in their possession or under their control including cigarettes in the vending machines.
The floor stock tax does not apply to little cigars. Do not include packages of product labeled as little cigars in your
inventory count. Little cigars are no longer considered cigarettes and will be considered tobacco products effective April 1, 2017.
Proposition 56 expanded the definition of "tobacco products" to include products labeled as little cigars under federal regulation (27
C.F.R. section 40.214 (2006) and the federal Cigarette Labeling and Advertising Act (15 U.S.C. section 1331 et seq.)). This means little
cigars no longer require cigarette tax stamps beginning April 1, 2017.
DEFINITIONS
Cigarette means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the
tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any
other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds
per thousand sticks (Revenue and Taxation Code section 30003).
Dealer (retailer) includes every person, other than one holding a distributor's or wholesaler’s license, who engages in this state in the
sale of cigarettes (Revenue and Taxation Code section 30012).
RETURN INSTRUCTIONS
General
Report the number of packs of cigarettes in your possession or under your control as of 12:01 a.m. on April 1, 2017.
Line 1A
Number of packs of 10 cigarettes. Enter the total number of individual packs of 10 cigarettes on line 1A.
Line 1C
Floor Stock Tax for packs of 10 cigarettes. Multiply line 1A by line 1B. Enter the result on line 1C.
Line 2A
Number of packs of 20 cigarettes. Enter the total number of individual packs of 20 cigarettes on line 2A.
Floor Stock Tax for packs of 20 cigarettes. Multiply line 2A by line 2B. Enter the result on line 2C.
Line 2C
Line 3A
Number of packs of 25 cigarettes. Enter the total number of individual packs of 25 cigarettes on line 3A.
Line 3C
Floor Stock Tax for packs of 25 cigarettes. Multiply line 3A by line 3B. Enter the result online 3C.
Line 4D
Total Amount of Floor Stock Tax Due. Add lines 1C, 2C, and 3C. Enter the result on line 4D.
Line 5D
Penalty. If your return and/or tax payment is filed after the due date shown at the top of this return, a 10 percent
(0.10) penalty is due. Multiply line 4D by 10 (0.10) and enter the result on line 5D.
Line 6D
Interest. If your tax payment is made after the due date shown at the top of the return, you must pay interest charges.
The adjusted monthly interest rate is shown on line 6 of this return. (You will owe one month's interest for each month
or portion of a month the payment is overdue. For example, if your payment is one month and two weeks overdue, you
owe two months' interest.) Multiply line 4D by the interest rate shown on line 6 for one month's interest. Then, multiply
the result by the number of months the return is late. Enter the result on line 6D.
Line 7D
Total Amount Due and Payable. Add lines 4D, 5D, and 6D. Enter the total amount on line 7D.
Sign and Mail Your Return
Make check or money order payable to the California Department of Tax and Fee Administration. Always write your account number
on your check or money order. Make a copy of this document for your records. Mail your return and payment in the envelope
provided, making sure the CDTFA's address shows through the window.
If you need additional information, please contact the California Department of Tax and Fee Administration, Special Taxes and
Fees, P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the
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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