Free Tobacco Schedule T - California

BOE-501-CTT (FRONT) REV. 5 (5-08)

STATE OF CALIFORNIA


TOBACCO SCHEDULE T

(If additional space is needed, please photocopy the schedule before making entries.)


BOARD OF EQUALIZATION
Read instructions on back before preparing.


ACCOUNT NUMBER
A
BRAND NAME


DISTRIBUTOR'S NAME
B
OUNCES OF
ROLL-YOUR-OWN TOBACCO
SOLD IN CALIFORNIA
C
NONPARTICIPATING MANUFACTURER
NAME AND ADDRESS


PERIOD
D
NAME AND ADDRESS OF PERSON FROM
WHOM EACH BRAND WAS PURCHASED


DUE
E
NAME AND ADDRESS OF FIRST
IMPORTER OF FOREIGN
MANUFACTURED BRANDS


Tobacco Schedule T (BOE-501-CTT) must be submitted with your Tobacco Products Distributor Tax Return (BOE-501-CT)

CLEAR
PRINT

BOE-501-CTT (BACK) REV. 5 (5-08)


INSTRUCTIONS - TOBACCO SCHEDULE T


GENERAL
As part of the Master Settlement Agreement between certain cigarette and tobacco manufacturers
(Participating Manufacturers) and the State of California, the Board of Equalization must compile information
about cigarettes and loose leaf tobacco suitable for making cigarettes (roll-your-own) sold in California and
made by manufacturers who did not sign the Master Settlement Agreement (Nonparticipating Manufacturers).
PREPARATION OF SCHEDULE
You must complete this schedule and include it with your return for the period even if you did not
purchase any roll-your-own tobacco from a Nonparticipating Manufacturer, either directly or through a
distributor. An updated list of Participating Manufacturers and Nonparticipating Manufacturers and their
brands can be found on the California Office of the Attorney General's California Tobacco Directory
(www.ag.ca.gov).
Complete this schedule in full. If no activity, please indicate zero or none.
If more space is required you may copy this form.
Attach the schedule to your monthly tax return BOE-501-CT, Tobacco Products Distributor Tax Return,
and mail to the Excise Taxes Division, State Board of Equalization, 450 N Street, MIC:56, P.O. Box 942879,
Sacramento, CA 94279-0056.
Retain a copy for your files.

Column A.

Enter the brand name of the roll-your-own tobacco product sold only if the product is not listed
on the list of Participating Tobacco Manufacturers Brands (for most current list visit
www.ag.ca.gov).
NOTE: Do not list cigarettes, cigars, little cigars, or smokeless tobacco products.
Cigarettes should be listed on the Schedule F that is attached to your BOE-501-CD,
Cigarette Distributor's Tax Report.


Column B. Column C.

Enter the ounces of roll-your-own tobacco sold.
Enter the name and address of the Nonparticipating Manufacturer of the brand name sold:
For domestically manufactured roll-your-own tobacco, list the manufacturer of the tobacco in
column C, only if they are not on the list of Participating Manufacturers.
For roll-your-own tobacco manufactured outside the United States, including foreign
manufacturers of domestic brand-name roll-your-own tobacco, list both, the nonparticipating
manufacturer in column C and the importer of the tobacco in column E only if either the
foreign manufacturer or the importer is not on the list of Participating Manufacturers.


Column D. Column E.

Enter the name and address of the person from whom each brand was purchased.
Enter the name and address of the first importer of the foreign manufactured brand.


If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division,
450 N Street, P.O. Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.