I am not really sure where I purchased the cigarettes as the notice I received did not say where I purchased them. However there were some cartons of "Smokin Joes" and if I recall, I may have ordered from a place called " Smokin Joes". 4 years back is a long way back to recall where I purchase them.

Two types of excise taxes are collected on cigarettes and tobacco products distributed in California: 1) the cigarette tax, and 2) the cigarette and tobacco
products surtax. Each tax is described below, according to the type of product sold.

Cigarettes

Cigarettes are subject to both the cigarette tax and the cigarette and tobacco
products surtaxes. The tax and surtaxes are paid by distributors through the use of cigarette tax stamps, which are purchased from our agency and affixed to each package of cigarettes before distribution. Distributors can be reimbursed for these taxes by the businesses to whom they sell the cigarettes, and the businesses can include the taxes as part of the retail selling price of the cigarettes. The cost of the cigarette stamp include both the cigarette tax and the surtaxes. Currently, each cigarette stamp costs 87 cents per pack of 20 cigarettes:
12 cents for the cigarette tax and 75 cents for the combined surtaxes.
Distributors are allowed a discount of 0.85 percent for each stamp to help
offset their costs for affixing stamps.

Tobacco products

Tobacco products, not including cigarettes, are subject only to the cigarette and tobacco products surtaxes. Tobacco products include all forms of cigars, smoking tobacco, chewing tobacco, and snuff, as well as other products containing at least 50 percent tobacco. The surtaxes are paid by tobacco products distributors (see definition in next column).

The surtax rate is determined annually by the Board of Equalization (BOE) and is equivalent to the combined rate of tax applied to cigarettes. Effective July 1, 2008, through June 30, 2009, the rate is 45.13 percent of the wholesale cost (in accordance with section 30126 and 30131.5 of the Revenue and Taxation Code).
...
...
...
What if consumers purchase cigarettes or tobacco products outside the state of
California?

If consumers purchase cigarettes or tobacco products for their own use from outside the state without paying California excise tax, they are required to pay the tax directly to us. This includes products purchased through the mail, by telephone, or on the Internet, and shipped into California.
Consumers also owe the tax if they physically bring tobacco products or more than 400 cigarettes into California. Those purchases are also subject to California use taxes
(see publication 112, Purchases from Out-of-State Vendors.)

Cigarette Delivery Sales
Cigarette purchases made via the Internet, mail or telephone order and delivered to a buyer in Texas must have a Texas cigarette tax stamp affixed to the bottom of the cigarette package.