PACT Act, Delivery Seller, Common Carrier, and Consumer
We will continue to provide updates and additional information in this guide.
New information
- Flavored tobacco ban resources. We’d like you to know where you can find flavored tobacco ban resources. Understanding the laws that affect your business can help you stay compliant and avoid potential violations. For the latest information and resources, visit our special notice, L-1018, Flavored Tobacco Ban Where to Find the Latest Information.
- Assembly Bill (AB) 8 (Stats. 2025, ch. 248) was signed by the Governor on October 2, 2025. Among other things, effective January 1, 2026:
- Cigarette or tobacco product businesses in California may not possess, store, own, or sell at retail cannabis, cannabis products, or products presumed to be cannabis products at any site where cigarettes or tobacco products are sold or stored.
- If you violate this law, we may seize your product. You may also be subject to civil penalties and have your cigarette and tobacco products license suspended or revoked.
For more information on this restriction, visit our special notice, L-1005, Cigarette or Tobacco Product Businesses: Cannabis and Synthetic Cannabinoid Products Subject to Seizure and Penalties.
To read about additional changes for cannabis businesses resulting from AB 8, view our Tax Guide for Cannabis Businesses.
- Assembly Bill 573 (Stats. 2025, ch. 269) was signed by the Governor on October 3, 2025. Among other things, effective July 1, 2026:
- The fee required for each new and renewal cigarette and tobacco products retailer license (CRL) application filed on or after July 1, 2026, is $450 per location.
- We may, by regulation, adjust the CRL fee to an amount not to exceed $600 per location to maintain the Cigarette and Tobacco Products Compliance Fund to cover the reasonable costs for us to administer the Cigarette and Tobacco Products Licensing Act (Licensing Act).
For more information on this restriction, see our special notice, L-1005, Cigarette or Tobacco Product Businesses: Cannabis and Synthetic Cannabinoid Products Subject to Seizure and Penalties.
To read about additional changes for cannabis businesses resulting from AB 8, visit our Tax Guide for Cannabis Businesses.
Updating your business information
Is your account information up to date? Has your business model changed? We must have the most current information about your business to ensure you receive updates, notices, and due date reminders. Log in to our Online Services using your username and password and select your account. Select the More link under the I Want To section. Then select the option you are requesting to update under Account Maintenance.
Update your account whenever you:
- Change your business or mailing address,
- Add or close a business location,
- Change your entity type, business, or legal entity name,
- Add or remove owners, officers, members, or partners, or
- Change your banking information.
If you change your licensed business location address, you may need a new license number.
You may also notify us of any changes by:
- Using CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts,
- Contacting our Customer Service Center at 1-800-400-7115 (TTY: 711) and selecting the option for Special Taxes and Fees, or
- Sending us a message by visiting Email Your Tax Questions.
Cigarettes
A cigarette is any roll of any size or shape for smoking that:
- Is made of any amount of tobacco regardless of whether it is flavored, adulterated, or mixed with any other ingredient,
- Has a wrapper or cover made of paper or any other material, and
- Weighs three pounds per thousand sticks or less.
A roll with a wrapper that is mainly made of tobacco and weighs more than three pounds per thousand sticks is considered a tobacco product.
Tobacco products
Tobacco products include, but are not limited to:
- Smoking or pipe tobacco (including shisha)
- Chewing tobacco
- Snuff
- Cigars
- Little cigars
- Any product containing, made of, or derived from any amount of tobacco that is intended for human consumption
- Any product containing, made of, or derived from any amount of nicotine that is intended for human consumption
Examples include:
- Any product containing synthetic nicotine that is intended for human consumption
- Any product containing nicotine derived from plants such as tobacco, eggplant, potatoes, or synthetically created, that is intended for human consumption
- Electronic cigarettes or any device or delivery system sold in combination with nicotine or any liquid or substance containing nicotine in their original manufacturer packaging as one unit or sold for a single price before or when the liquid or substance containing nicotine is distributed
- Any component, part, or accessory of an electronic cigarette that is used during the operation of the device when sold in combination with nicotine or any liquid or substance containing nicotine in their original manufacturer packaging as one unit or sold for a single price before or when the liquid or substance containing nicotine is distributed (for example, a battery used in the operation of the device sold with nicotine for a single price)
Notes
- Tobacco products do not include cigarettes. Tobacco products do not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other therapeutic purposes (for example, nicotine patches) when that product is marketed and sold solely for such approved use. Effective April 1, 2017, Proposition 56 (passed November 2016) amended the definition of “tobacco products” under the California Cigarette and Tobacco Products Tax Law (Revenue and Taxation Code [RTC] section 30121). Prior to April 1, 2017:
- Little cigars were considered cigarettes for taxation purposes and required a cigarette tax stamp
- Tobacco products (other than cigars, smoking or chewing tobacco, or snuff) had to contain at least 50 percent tobacco
- Any products containing, made of, or derived from nicotine and not containing 50 percent or more of tobacco were not necessarily tobacco products
- Electronic cigarettes sold with nicotine and vape liquids containing nicotine were not tobacco products
- Any component, part, or accessory of an electronic cigarette when sold with nicotine were not tobacco products
- Nicotine does not include any food products as defined in RTC section 6359.
- Electronic cigarettes do not include delivery devices (for example, eCigarettes or vape pens) sold individually or with a liquid or substance containing 0mg nicotine and are not considered tobacco products for taxation purposes; however, they are subject to retail licensing (visit STAKE Act Definition of Tobacco Products for Retailer Licensing Purposes in the Cigarette and Tobacco Products Retailer guide).