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CT102 License Application to Make Retail Sales of  Form

CT102 License Application to Make Retail Sales of Form

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welcome to this important presentation on retail sales of cigarettes and tobacco products in California the Board of Equalization or BOE administers California's tobacco tax programs by issuing licenses collecting taxes and enforcing various tobacco laws this presentation provides an overview of the licensing aspect of this program and is designed to help you as a tobacco retailer understand the state's requirements and your responsibilities for selling cigarettes and tobacco products in California licensing is only one aspect of this program so please be sure to watch our other videos for information on other topics related to tobacco sales making sure businesses comply with tobacco laws helps the state reduce the presence of unlawful tobacco products and collect revenues that help fund health and education services let's take a look at some of the things retailers need to know about cigarette and tobacco licensing please keep in mind that for the purposes of this presentation wheneve

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