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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

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6.2.If a Buyer demonstrates, to Propstore's reasonable satisfaction, that the Guarantee of Attribution is materially incorrect, the sale will be rescinded if the Lot is returned to Propstore in the same condition in which it was at the time of sale