Form CDTFA-501-TIM "Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California" - California

This version of the form is not currently in use and is provided for reference only.
Download this version of Form CDTFA-501-TIM for the current year.

What Is Form CDTFA-501-TIM?

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, 2017;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
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  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-TIM 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-TIM "Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California" - California

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STATE OF CALIFORNIA
CDTFA-501-TIM (FRONT) REV. 9 (8-17)
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
TOBACCO PRODUCTS MANUFACTURER/IMPORTER RETURN OF
CDTFA USE ONLY
TAXABLE DISTRIBUTIONS OF SAMPLES IN CALIFORNIA
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURNS PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL
The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the California Cigarette and
Tobacco Products Tax Law. The law imposes a tax upon the distribution of tobacco products based on the wholesale cost of
these products. This includes the distribution of untaxed tobacco products as samples by a manufacturer/importer or its agents
or representatives. The tax rate is determined annually by the CDTFA and is equivalent to the combined rate of tax imposed on
cigarettes.
FILING REQUIREMENTS
Every person that manufactures or imports tobacco products shall file this tax return on or before the 25th day of the month
following the month for which the tax is due. The giving away in this state of untaxed tobacco products as samples is a taxable
distribution and each package of sample tobacco products distributed shall be clearly marked as a sample. With the exception of
line 1A below, the return should only include taxable distributions of sample tobacco products.
Detail of nontaxable transactions shall be furnished to the CDTFA on CDTFA-501-MIT.
1A. Total wholesale cost of nontaxable transactions reported on CDTFA-501-MIT,
1A. $
column H.
Round cents to the
nearest whole dollar
WHOLESALE
COST
1. Samples of snuff (including moist) and chewing tobacco
1. $
.00
2. Samples of pipe tobacco
2. $
.00
3. Samples of cigars
3. $
.00
4. Samples of roll-your-own
.00
4. $
5. Samples of nicotine and electronic cigarettes sold with nicotine
5. $
.00
6. Other samples (Please provide description of other tobacco product samples in the space
6. $
.00
provided.)
7. Total distributions subject to tax (add wholesale cost, lines 1 through 6)
7. $
.00
8. Tax rate
8.
.00
9. Total amount of tax due (multiply line 7 by line 8)
9. $
.00
10. Penalty [multiply line 9 by 10% (0.10) if your tax payment is made, or your return is filed, after the
10. $
due date shown above]
11.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
11. $
.00
efile.boe.ca.gov/boewebservices/interestCalculation.jsp
delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12. $
.00
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 check or money order payable to the California Department of Tax and Fee Administration.
W
rite your account number on your check or money order. Make a copy of this document for your records.
STATE OF CALIFORNIA
CDTFA-501-TIM (FRONT) REV. 9 (8-17)
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
TOBACCO PRODUCTS MANUFACTURER/IMPORTER RETURN OF
CDTFA USE ONLY
TAXABLE DISTRIBUTIONS OF SAMPLES IN CALIFORNIA
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURNS PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL
The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the California Cigarette and
Tobacco Products Tax Law. The law imposes a tax upon the distribution of tobacco products based on the wholesale cost of
these products. This includes the distribution of untaxed tobacco products as samples by a manufacturer/importer or its agents
or representatives. The tax rate is determined annually by the CDTFA and is equivalent to the combined rate of tax imposed on
cigarettes.
FILING REQUIREMENTS
Every person that manufactures or imports tobacco products shall file this tax return on or before the 25th day of the month
following the month for which the tax is due. The giving away in this state of untaxed tobacco products as samples is a taxable
distribution and each package of sample tobacco products distributed shall be clearly marked as a sample. With the exception of
line 1A below, the return should only include taxable distributions of sample tobacco products.
Detail of nontaxable transactions shall be furnished to the CDTFA on CDTFA-501-MIT.
1A. Total wholesale cost of nontaxable transactions reported on CDTFA-501-MIT,
1A. $
column H.
Round cents to the
nearest whole dollar
WHOLESALE
COST
1. Samples of snuff (including moist) and chewing tobacco
1. $
.00
2. Samples of pipe tobacco
2. $
.00
3. Samples of cigars
3. $
.00
4. Samples of roll-your-own
.00
4. $
5. Samples of nicotine and electronic cigarettes sold with nicotine
5. $
.00
6. Other samples (Please provide description of other tobacco product samples in the space
6. $
.00
provided.)
7. Total distributions subject to tax (add wholesale cost, lines 1 through 6)
7. $
.00
8. Tax rate
8.
.00
9. Total amount of tax due (multiply line 7 by line 8)
9. $
.00
10. Penalty [multiply line 9 by 10% (0.10) if your tax payment is made, or your return is filed, after the
10. $
due date shown above]
11.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
11. $
.00
efile.boe.ca.gov/boewebservices/interestCalculation.jsp
delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12. $
.00
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 check or money order payable to the California Department of Tax and Fee Administration.
W
rite your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-TIM (BACK) REV. 9 (8-17)
TOBACCO PRODUCTS MANUFACTURER/IMPORTER RETURN
OF TAXABLE DISTRIBUTIONS OF SAMPLES IN CALIFORNIA
Payments: To make your payment online, go to the CDTFA website at
www.cdtfa.ca.gov
and select the "Make a
Payment" tab. 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 paying by check or money order, be sure to include your account number.
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, or snuff,
but does not include cigarettes. Tobacco products also include electronic cigarettes.
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 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 materials, 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 and tobacco products sold in this state (Business and Professions
Code section 22971(1)).
Distributor includes every person who makes a "distribution" of tobacco products, or who sells or accepts orders for
tobacco that are to be transported from outside California to a consumer within California (Revenue and Taxation Code
section 30011).
RETURN PREPARATION
Total Wholesale Cost of Untaxed Tobacco Products. Enter the total wholesale cost of nontaxable tobacco
Line 1A.
products sold from form CDTFA-501-MIT, column H.
Wholesale Cost of All Tobacco Products Distributed. Enter the total wholesale costs, as defined, of sample
Lines 1
tobacco products that you distributed. The return should include only taxable distributions of sample tobacco
thru 6.
products. Sales of tobacco products by manufacturers and importers (pursuant to Revenue and Taxation
Code sections 30103 and 30105) shall be reported on CDTFA-501-MIT. All other taxable distributions
(pursuant to Revenue and Taxation Code section 30008) of tobacco products shall be reported on
CDTFA-501-CT,
Tobacco Products Distributor Tax Return.
Line 10.
Penalty. If you pay the tax due on line 9 or file your return after the due date shown on the front of this return,
additional amounts are due for penalty charges. The penalty is ten percent (0.10) of the amount of tax owing.
Line 11.
Interest. The interest rate for late payment is noted on line 11 on the front of this form and applies for each
month or portion of a month after the due date.
Line 12.
Total Amount Due and Payable. Enter the total amount due and payable including penalty and interest if
applicable.
SIGN AND MAIL YOUR RETURN
Make your check or money order payable to the California Department of Tax and Fee Administration. Write your account
number on your check or money order. 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, Compliance Branch,
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 weekdays from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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