We sell to licensed California tobacco retailers only. That includes convenience stores, liquor stores, tobacconists, smoke shops, and discount tobacco outlets. We verify your tobacco retailer license before approving an account, and we do not sell to consumers.

Start on our Get Started page and submit the application. Have your business name and address, tobacco retailer license number, resale permit, and federal tax ID ready. Our team reviews the application, verifies your license, and follows up directly if anything is missing.

Pricing is visible to approved accounts only. Once your application is approved and you are signed in, tax-in pricing appears on every product across the catalog.

PK California is a separate site with its own catalog and its own tax-in pricing. If you operate stores in California, contact your representative and we will get you set up on the right account.

California applies its tobacco products excise tax to the distributor wholesale cost. Most distributors quote a product price and add the tax later, so the number you are quoted is not your real cost.

PK California builds the tax into the price you see. One number, no second calculation, and no gap between the quote and the invoice.

No. PK California uses a single price list. Every approved account sees the same tax-in price on every item, so there is nothing to negotiate and nothing to reconcile later.

Use our tax-in calculator. Enter the product price you were quoted, the California tobacco tax as a rate or a dollar amount, and the PK California tax-in price. It shows the difference in dollars and as a percentage.

The CDTFA sets the Other Tobacco Products rate each year and it applies to wholesale cost. The rate is 51.08 percent effective July 1, 2026 through June 30, 2027. It resets every July 1, so confirm the current figure with the CDTFA before quoting.

Every order carries a $9.95 handling fee. Shipping is a flat $9.95 on orders under five hundred dollars, and free on orders of five hundred dollars and over. The handling fee still applies on free shipping orders. Full details are on our shipping policy page.

No. Shipping is flat rate regardless of weight or how many cases are on the order.

Tobacco shipments require an adult signature. Someone twenty one or older must be present at the delivery address to sign, and shipments cannot be left unattended.

PK California serves licensed California retailers. If you operate outside California, contact your Phillips and King representative about the right account for your locations.

Sign in and pull up your order history. You can rebuild a previous order in a few clicks rather than working from a printed sheet or waiting on a callback.

Check your shipment against the packing slip when it arrives. If anything is damaged or missing, contact your Phillips and King representative right away so we can resolve it.

The UTL is maintained by the California Department of Justice. Manufacturers certify that a brand style contains nothing that imparts a characterizing flavor, and approved products are added by brand style and UPC.

If a covered product is not on the list, it is treated as a flavored tobacco product and cannot be sold in California. Check any item at utl.doj.ca.gov.

Yes, if the cigar meets all five statutory criteria. It must be handmade, wrapped entirely in whole tobacco leaf, capped by hand, priced at least twelve dollars wholesale, and free of any filter, tip, or non-tobacco mouthpiece. All five, not just the price.

No. They are covered products and must appear on the list by brand style and UPC. Check each item before you build a facing.

No. Cities and counties can enact stricter rules than the state, and some do not recognize the state exemptions at all. Unincorporated Los Angeles County is one example. Check your local ordinance before stocking.

Non-listed covered product is subject to seizure, and retailers face civil penalties assessed per package. Repeat violations escalate to suspension and then revocation of your tobacco retailer license.

Our California Retailer Resource Center covers the UTL, product eligibility by category, the premium cigar exemption, and how the tax is calculated.