Pub 78 is the publication in which the California Department of Tax and Fee Administration (CDTFA) explains the Cigarette and Tobacco Products Retailer's license and the rules that apply to retailers selling these products in California. It covers who must hold the license, how to apply and renew, what records to keep, and what happens when a retailer breaks the rules. It is a guide, not a form with lines to complete. On this page you can view and download the official PDF with FillingPDF; the license application itself is made through CDTFA Online Services.
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What is Pub 78?
Pub 78, Sales of Cigarettes and Tobacco Products in California, is a publication of the California Department of Tax and Fee Administration (CDTFA) that explains the Cigarette and Tobacco Products Retailer's license requirements and the rules retailers must follow when selling them in California.
The publication defines what counts as a cigarette and what counts as a tobacco product, including cigars, pipe and chewing tobacco, products containing nicotine, and electronic cigarettes with their components. It then covers the license itself under the Cigarette and Tobacco Products Licensing Act of 2003: who needs it, how long it lasts, how to renew it and how fees are paid.
Later sections set out retailer responsibilities: displaying the license, keeping purchase invoices, buying only products allowed in California, rules for transfers between stores, the flavor ban and the ban on cannabis products at these businesses. The final sections describe inspections, seizures, penalties, and license suspension or revocation.
Pub 78 summarizes the law and does not replace it; if the two conflict, the law or regulations control. It points to related CDTFA material: publication 93, Cigarette and Tobacco Products Taxes; publication 152, Cigarette and Tobacco Product Inspections; and special notice L-1005 on cannabis products. CDTFA also publishes Pub 78 in Spanish (Pub 78-S) and in several other languages.
Who needs to file Pub 78?
Retail sellers of cigarettes and tobacco products in California need the Cigarette and Tobacco Products Retailer's license, and Pub 78 is the CDTFA guide that explains it.
- A retailer needs a separate license for each location or vending machine from which retail sales are made.
- A retailer must hold a valid license before buying tax-paid products from California licensed distributors or wholesalers and before making retail sales.
- A retailer of eCigarettes sold with nicotine must also register for a California Electronic Cigarette Excise Tax (CECET) permit.
- A retailer who wants to buy untaxed products from an out-of-state seller without a California license must first obtain a distributor's license.
Who cannot use the retailer's license: a mobile seller, such as a catering truck or lunch wagon, does not have a retail location under the statute and cannot get one. A retailer may not sell to another retailer; selling to a retailer takes a distributor's or wholesaler's license. A seller's permit does not replace the retailer's license, and the state license does not replace any local license.
When to file Pub 78
Pub 78 is not filed. The triggering event is selling: you need a valid Cigarette and Tobacco Products Retailer's license before you buy tax-paid products from California licensed distributors or wholesalers and before you make retail sales.
A retailer's license is valid for 12 months from the date of issuance. It is not transferable, cannot be prorated and must be renewed every year. If you add a retail location, its 12-month renewal period begins in the month you obtained your first location. CDTFA sends a renewal reminder by mail and email before the license expires. You must complete the renewal application online and pay the renewal fee on time; if you do not, the license expires, and you may not buy or sell cigarettes or tobacco products without a valid one.
Documents you need
- A valid California seller's permit: CDTFA requires it to issue a Cigarette and Tobacco Products Retailer's license and to renew the license each year.
- A California Electronic Cigarette Excise Tax (CECET) permit (account): only for retailers that sell eCigarettes containing or sold with nicotine.
How to fill out Pub 78
Download the Pub 78 PDF
Open the official PDF of Pub 78 (May 2026) from CDTFA, or use the link on this page. It is a guide with no lines to complete.
Check the definitions and who needs a license
Read the sections on what a cigarette and a tobacco product are and who must hold the Cigarette and Tobacco Products Retailer's license. Mobile sellers do not qualify.
Confirm your permits and local rules
Make sure you hold a valid California seller's permit, and check with your local health department for local tobacco licensing requirements before you apply or renew.
Apply or renew through Online Services
Apply or renew at onlineservices.cdtfa.ca.gov and pay the fee online. Renewal must be completed online before the 12-month license expires.
Set up your records and display
Follow the retailer responsibilities in Pub 78: display the license at each location and keep purchase invoices, and transfer logs if you move stock between stores.
How to submit Pub 78
Pub 78 is not submitted to CDTFA; the license application and renewal are made through CDTFA Online Services.
- Apply or renew online: use CDTFA Online Services at onlineservices.cdtfa.ca.gov. The renewal application must be completed and submitted online, with the renewal fee payment.
- Pay fees: an initial license application fee and an annual renewal fee per location apply. You can pay online directly from your bank account; see www.cdtfa.ca.gov/services/make-a-payment.htm. License fee amounts are listed at www.cdtfa.ca.gov/taxes-and-fees/special-taxes-and-fees-tax-rates/#cigarettelic.
- By phone: call the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711) and select the option for Special Taxes and Fees. Representatives are available Monday through Friday, 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
- Unresolved problems: the Taxpayers' Rights Advocate can be reached toll-free at 1-888-324-2798.
To verify a distributor's or wholesaler's license, CDTFA points to www.cdtfa.ca.gov/taxes-and-fees/cigarette-licensees.htm. FillingPDF lets you view and download the official PDF; any application follows the CDTFA channels above.
Common mistakes to avoid
- Applying for a retailer's license for a catering truck, lunch wagon or other mobile facility; a mobile location does not meet the statutory definition of a retail location.
- Assuming a seller's permit is enough; the retailer's license is required in addition to it.
- Using one license for several stores; a separate license is needed for each location or vending machine.
- Letting the license lapse by renewing late or not paying the renewal fee; an expired license means no buying or selling.
- Not displaying the license where the public can clearly see it at each retail location.
- Buying cigarettes or tobacco products from another retailer or from a seller without a license under the Licensing Act.
- Selling cigarettes or tobacco products to another retailer instead of using a distributor's or wholesaler's license.
- Moving inventory between stores without a transfer log, or when the stores are not held by the same legal entity.
- Keeping cannabis, cannabis products or presumed cannabis products at a site where cigarettes and tobacco products are stored or sold.
- Skipping the local health department check; local tobacco licensing rules may be stricter than the state's.
Frequently asked questions
What is Pub 78 from CDTFA?
Pub 78, Sales of Cigarettes and Tobacco Products in California, is a CDTFA publication (May 2026) explaining the Cigarette and Tobacco Products Retailer's license, retailer responsibilities, inspections, seizures and penalties. It is a guide, not a form to complete.
Do I need a license to sell cigarettes and tobacco products in California?
Yes. Retail sellers need a Cigarette and Tobacco Products Retailer's license, with a separate license for each location or vending machine. It must be valid before you buy tax-paid products from licensed distributors or wholesalers and before you make retail sales.
Can a mobile seller get a cigarette and tobacco retailer's license?
No. A mobile location does not meet the statutory definition of a retail location. If you operate from a catering truck, lunch wagon or other mobile facility, you cannot sell cigarettes or tobacco products from it in California.
How do I apply for or renew the retailer's license?
Use CDTFA Online Services at onlineservices.cdtfa.ca.gov. Renewal must be completed and submitted online with the renewal fee payment. CDTFA sends a reminder by mail and email before the license expires.
How long is the retailer's license valid?
12 months from the date of issuance. It is not transferable, cannot be prorated and must be renewed every year. If you do not renew and pay the fee on time, the license expires, and you may not buy or sell these products.
I already have a seller's permit. Do I still need the retailer's license?
Yes. The licensing requirement is in addition to other permits CDTFA issues. You must hold a valid California seller's permit to be issued the retailer's license and to renew it each year.
How long must I keep purchase invoices under Pub 78?
Keep purchase invoices for cigarettes and tobacco products for four years. Invoices must also be kept at the retail location for at least one year from the date of purchase, and shown to CDTFA representatives or law enforcement on request.
Can I fill out Pub 78 online on FillingPDF?
Pub 78 has no lines to complete. FillingPDF lets you view and download the official PDF; it does not apply for or renew your license, and the application is made through CDTFA Online Services.
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