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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions
Section 30012
30012. Dealer. "Dealer" includes every person, other than one holding a distributor's or wholesaler's license, who engages in this state in the sale of cigarettes or tobacco products.
History—Stats. 1968, p. 2249, in effect November 13, 1968, added "or wholesaler's". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".