What is the California Alternative Cigarette Tax Stamp Program?
The California Alternative Cigarette Tax Stamp (ACTS) Program was developed by the State Board of Equalization (BOE) to implement the new California tax stamp mandated under Senate Bill (SB) 1701, enacted September 26, 2002. SB 1701 required the BOE to replace the old heat-applied decal tax stamp with a new tax stamp that can be read by a scanning device or similar device and encrypted with specific information after January 1, 2005. The BOE has entered into a contract with SICPA Products Security to sell the new cigarette tax stamps and related application equipment.