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Business Taxes Law Guide – Revision 2022
 

Cigarette and Tobacco Products Licensing Act Annotations

License Required to Store Untaxed Tobacco Products at a California Warehouse


Untaxed tobacco products are stored at a California warehouse, and the tobacco products are sold to a customer outside this state. Only a licensed manufacturer, importer, or distributor may store untaxed tobacco products in this state. Therefore, the owner of the untaxed tobacco products stored in this state must obtain one of these licenses. 1/2/20.