California Revenue and Taxation Code

§ 31002

RTC § 31002 Effective Jan 1, 2022Div. 2 · Part 13.6

Statute text

(a)(1) (A) Beginning July 1, 2022, a purchaser shall pay a tax on the purchase for use in this state of an electronic cigarette from a retailer at the rate of 12.5 percent of the sales price of the electronic cigarette.

(B)There is a rebuttable presumption that an electronic cigarette is purchased for use in this state if either of the following is true:

(i)The electronic cigarette is purchased from a retailer physically located in this state.

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Legislative history

Added by Stats. 2021, Ch. 489, Sec. 3. (SB 395) Effective January 1, 2022.