Cigarettes [edit] Cigarettes are a product consumed by smoking and manufactured out of cured and finely cut tobacco leaves and reconstituted tobacco, often combined with other additives, then rolled or stuffed into a paper-wrapped cylinder (generally less than 120 mm in length and 10 mm in diameter)
Under this policy, we are able to address circumstances where submitted data are inaccurate, unusable, or otherwise compromised
Cigarette Excise Tax State cigarette tax: $2.87 per pack of 20 (set by Proposition 56 in 2016, effective April 1, 2017) Federal cigarette tax: approximately $1.01 per pack of 20 (under Internal Revenue Code section 5701) Total tax burden on a pack of cigarettes in California: nearly $4.00 before sales tax Other Tobacco Products (OTP) Tax The CDTFA recalculates the OTP tax rate every year on April 1, based on cigarette wholesale price changes
Section 4114(a) of the CAA, 2023 further amended section 1834A(b)(3)(B)(iii) of the Act to state that the applicable percent of 15 percent will apply for CYs 2024 through 2026, instead of CYs 2023 through 2025
