Resources for California Electronic Cigarette Excise Tax
Laws
- Healthy Outcomes and Prevention Education (HOPE) Act
- Fee Collection Procedures Law
- Sales and Use Tax Law
- Cigarette and Tobacco Products Tax Law
- Cigarette and Tobacco Products Licensing Act Law
Regulations
- Fee Collection Procedures Regulations
- Cigarette and Tobacco Products Tax Law Regulations
- Cigarette and Tobacco Products Licensing Act Regulations
Tax Rates and License Fees
- California Electronic Cigarette Excise Tax Rate
- Cigarettes and Tobacco Products Tax Rates
- License Fees for Retailers, Distributors, Wholesalers, Manufacturers, and Importers
- Sales & Use Tax Rates
Special Notices
- Reminder for Retailers New Tax on Electronic Cigarettes Containing or Sold with Nicotine
- New Tax and Reporting Requirements for Out-of-State Retailers of Electronic Cigarettes
- New Tax and Reporting Requirements for Retailers of Electronic Cigarettes Containing or Sold with Nicotine
Legislative Information
Guides
Publications
- Publication 73, Your California Seller’s Permit
- Publication 78, Sales of Cigarettes and Tobacco Products in California – License Requirements for Retailers
- Publication 93, Cigarette and Tobacco Products Taxes
- Publication 152, Cigarette and Tobacco Products Inspections
- Publication 161, Criminal Citations Include a Civil Administrative Process
- Publication 164, Statewide Compliance and Outreach Program
- Publication 165, Statewide Compliance and Outreach Program
- Publication 473, Things to Know Before You Buy Cigarettes and Tobacco Products
- Special Taxes and Fees Newsletters
Business Location Visits/Inspections
Other Helpful Resources
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- CDTFA Online Services – A listing of our online services, including online registration for seller's permits and other accounts.
- CDTFA Offices – A comprehensive listing of all our offices and contact information.
- California City and County Sales and Use Tax Rates – A listing of current and historical tax rates.
- Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
- Contact Us – A listing of ways to contact us for help.
- Get It in Writing! – Laws can be complex, and you are encouraged to put your tax questions in writing.
- Sign Up for CDTFA Updates – Subscribe to our email lists to receive the latest news, newsletters, tax and fee updates, and other announcements.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures, or when there are apparent rights violations in the audit or collection of taxes or fees.