California Revenue and Taxation Code

§ 30101.7

RTC § 30101.7 Effective Jan 1, 2026Div. 2 · Part 13 · Ch. 2 · Art. 1

Statute text

(a)It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and escrow and other payment obligations on cigarettes sold to residents of the state and to ensure compliance with the Prevent All Cigarette Trafficking Act of 2009 (PACT Act; Public Law 111-154).

(b)Except as provided in subdivision (d), no person may engage in a retail sale of cigarettes or tobacco products in California unless the sale is a vendor-assisted, face-to-face sale.

(c)For the purposes of this section, the following definitions shall apply:

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Legislative history

Amended by Stats. 2025, Ch. 462, Sec. 5. (SB 863) Effective January 1, 2026.