PACT Act, Delivery Seller, Common Carrier, and Consumer
Industry Topics

Definitions

The Prevent All Cigarette Trafficking (PACT) Act provides several definitions, including, but not limited to:

• Attorney general—The attorney general or other chief law enforcement officer of the state.
• Cigarette—Excludes cigars, and includes:
  • Roll-your-own (RYO) tobacco, and
  • Electronic nicotine delivery system (ENDS).
• Common carrier—Any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire to transport merchandise by water, land, or air (regardless of whether or not the person actually operates the vessel, vehicle, or aircraft for such transportation) between a port or place and a port or place in the United States.
• Consumer—Any person that purchases cigarettes, RYO tobacco, smokeless tobacco, or ENDS who is not lawfully operating as a manufacturer, distributor, wholesaler, or retailer of these products.
• Delivery sale—Any sale of cigarettes, RYO tobacco, smokeless tobacco, or ENDS to a consumer if:
  • The consumer submits the order for the sale by telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or
  • The cigarettes, RYO or smokeless tobacco, or ENDS are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes, RYO or smokeless tobacco, or ENDS.
• Delivery seller—A person who makes a delivery sale.
• Electronic nicotine delivery system (ENDS)—Any electronic device that, through an aerosolized solution, delivers nicotine, flavor, or any other substance to the user inhaling from the device. ENDS includes:
  • Vape pens, eCigarettes, eHookah, eCigar, advanced refillable personal vaporizers, electronic pipes, and
  • Any component, liquid, part, or accessory of an ENDS device, without regard to whether or not the component, liquid, part, or accessory is sold separately from the device.
• ENDS do not include products approved by the Food and Drug Administration (FDA) for sale as a tobacco cessation product or any other therapeutic purpose that is marketed and sold solely for such purpose.
• Indian country—Generally means:
  • All land within the limits of any Indian reservation under the jurisdiction of the United States Government,
  • All dependent Indian communities within the borders of the United States,
  • All Indian allotments, the Indian titles to which have not been extinguished, and
  • Includes any other land held by the United States in trust or restricted status for one or more Indian tribes.
• Indian tribe, tribe, or tribal—Refers to an Indian tribe as defined in section 5304(e) of title 25 USC or as listed pursuant to section 5131 of title 25 USC.
• Interstate commerce—Generally means:
  • Commerce between a state and any place outside the state,
  • Commerce between a state and any Indian country in the state, or
  • Commerce between points in the same state but through any place outside the state or through any Indian country.
  • Into a state, place, or locality—A sale, shipment, or transfer of cigarettes, RYO or smokeless tobacco, or ENDS that is made in interstate commerce shall be deemed to have been made into the state, place, or locality in which such products are delivered.
• Person—An individual, corporation, company, association, firm, partnership, society, state or local government, Indian tribal government, governmental organization of such a government, or joint stock company.
• Smokeless tobacco—Any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted.
• State—Any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States.
• Tobacco tax administrator—The state, local, or tribal official duly authorized to collect the tobacco tax or administer the tax law of a state, locality, or tribe, respectively. For example, a local government or a Native American tribe that applies their own local or tribal taxes on cigarettes, RYO tobacco, smokeless tobacco, or ENDS.
• Use—Includes the consumption, storage, handling, or disposal of cigarettes, RYO or smokeless tobacco, or ENDS.

Notes

1. Cigarettes are defined in section 2341 of title 18, United States Code (USC) and excludes cigars (as defined in section 5702 of the Internal Revenue Code of 1986).
2. Has the meaning as described in section 1151 of title 18 USC, except within the State of Alaska, where that term applies only to the Metlakatla Indian Community, Annette Island Reserve.

California tobacco directory

It is illegal to distribute, sell, offer, or possess for sale cigarettes and RYO tobacco products in California if the manufacturer, brand family, and brand style are not listed on the Tobacco Directory. It is also illegal to affix a California tax stamp on cigarettes or pay the California excise tax on RYO tobacco unless the manufacturer, brand family, and brand style are listed on the Tobacco Directory. All cigarettes and RYO tobacco products and their manufacturers must be included on the Tobacco Directory before they may be lawfully distributed, sold, offered for sale, or possessed for sale in California.

Flavor ban

California prohibits the retail sale of flavored cigarettes, most flavored tobacco products, and tobacco product flavor enhancers. This means delivery sellers may sell only the cigarettes and tobacco products listed on the Unflavored Tobacco List (UTL) or tobacco products that are not prohibited by California’s flavored tobacco sales law. Please keep in mind that we or other law enforcement agencies may seize flavored cigarettes, flavored tobacco products, or tobacco product flavor enhancers, and may issue fines for prohibited products. We may also suspend and revoke the cigarette and tobacco products license of repeat offenders.

• A delivery seller may not sell, offer for sale, possess with the intent to sell, or offer for sale flavored cigarettes, flavored tobacco products, or tobacco product flavor enhancers in California.
• A delivery seller must comply with any applicable state law, including the flavor ban, and any local ordinance that imposes restrictions on the retail sale of cigarettes or tobacco products directly to the public, as if the delivery sales occurred entirely within California.

Additional local restrictions may apply

Cities, counties, and local jurisdictions may have their own laws restricting tobacco access. In all cases, the stricter law applies.

Types of flavored products banned and subject to seizure

We may seize banned flavored products, including, but not limited to:

• Electronic devices, such as e-cigarettes, cigars, pipes, or hookahs, that deliver nicotine or other vaporized liquids, containing or sold with flavored nicotine or other flavored liquid or element
• Flavored eLiquids, eJuices, or pods
• Components, parts, or accessories of a tobacco product that containing or sold with a product that has a flavor other than the taste or odor of tobacco
• Flavored cigarettes, such as menthol and products that produce a cooling sensation
• Flavored little cigars and cigarillos
• Flavored smokeless tobacco products
• Flavored wraps
• Flavored looseleaf RYO tobacco
• Flavored tobacco rolling papers
• Tobacco product flavor enhancers (products designed, manufactured, produced, marketed, or sold to produce a flavor other than the taste or odor of tobacco when added to a tobacco product)
  • Includes eLiquid flavor enhancers that can be used with a tobacco product regardless if the flavor enhancer contains tobacco or nicotine
• Flavored synthetic nicotine products
• Flavored nicotine analogs and alkaloids
• Flavored products listed on the Tobacco Directory
  • Please note: Products listed on the Tobacco Directory may still be illegal to sell. The Tobacco Directory applies in addition to any state or local restrictions on the sale of tobacco products, including California’s flavored tobacco sales ban law. The Tobacco Directory may list flavored or mentholated products that comply with the Master Settlement Agreement (MSA), but they are still illegal for sale in California under California’s flavored tobacco sales ban law.
• Flavored tobacco products (including cigarettes) not listed on the California UTL

Note: Routine inspections may be conducted anywhere where cigarette and tobacco products are sold, produced, stored, or where there is evidence of tax evasion.

Types of flavored products not banned

• Premium cigars. A premium cigar means a cigar that:
  • Is handmade,
  • Is not mass produced by mechanization,
  • Has a wrapper that is made of whole tobacco leaf,
  • Has a wholesale price (retailer’s purchase price) of $12.00 or more,
  • Does not have a filter, tip, or nontobacco mouthpiece, and
  • Is capped by hand.
• Looseleaf pipe tobacco
• Shisha tobacco products sold by a hookah tobacco retailer who:
  • Has a valid cigarette and tobacco products retailer license at the location,
  • Only allows people 21 years of age or older to be on the premises at any time, and
  • Complies with all state and local laws related to the sale and consumption of tobacco products.

Notes

1. The wholesale price, or in other words, the retailer’s purchase price, for flavored premium cigars includes California tobacco products excise taxes. We presume that the excise taxes have not been paid to us on tobacco products, which include cigars, in the retailer’s possession until the retailer establishes the contrary by proof of payment to us or by tax-paid purchase invoices (Business and Professions Code [BPC] section 22974.3(b)).

Unflavored Tobacco List

On December 31, 2025, the California Office of the Attorney General (OAG) published the UTL on the California Office of the Attorney General website. The UTL, which is updated regularly, identifies specific tobacco product brand styles that do not have a characterizing flavor (a taste or odor other than tobacco) and can be sold in California. Any tobacco product not on the UTL is prohibited under California’s tobacco sales law and can’t be sold.

• Submit product information for the UTL

  To assist with maintaining the UTL, the OAG created an UTL Portal to allow tobacco manufacturers, importers, and the public to submit any information about a tobacco product, such as photos, reviews, or studies, relevant to the UTL.

Civil penalties

Retailers

The California Department of Public Health (CDPH), OAG, and local law enforcement agencies (including city attorneys, district attorneys, and county counsels) may subject a retailer or any entity to civil penalties, ranging from $1,000 to $20,000 or more, per violation for selling, offering for sale, or possessing flavored tobacco products or tobacco product flavor enhancers. In addition, upon receiving notification from CDPH of a retailer or entity who has a third, fourth, or fifth violation at the same location within a five-year period, CDTFA will impose the following civil penalties:

Retailers who violate the ban will have their flavored products seized and be subject to the following penalties:

• Distributors or other persons
  If we discover that a distributor, wholesaler (if flavored products were not seized), delivery seller, or other person sold flavored products in California, they will be subject to the following penalties:
  

  Penalties applied to a distributor, wholesaler (if flavored products were not seized), delivery seller, or other person if they sold flavored products in California.

  Distributors or Other Persons (BPC section 22978.3(c))
  Occurrence per Location	Civil Penalty
  First offense	A warning notice
  Second offense	License suspension
  Third offense	License revocation

Resources

• CDPH
  • California Prohibits Retailers from Selling Flavored Tobacco Products
  • Tobacco Retailer Resources
  • Tobacco Control Laws that Affect California Retail Businesses
• OAG
  • Flavor Ban
  • 2024-DLE-17, Penalties for Online Sales of Flavored Tobacco Products (12/20/2024)
  • UTL Portal
  • UTL Regulations
• California Department of Tax and Fee Administration
  • L-1018, Flavored Tobacco Ban Where to Find the Latest Information (February 2026)
  • L-965, Flavored Cigarettes, Tobacco Products, and Tobacco Product Flavor Enhancers Are Subject to Seizure (November 2024)
  • L-885, New Law Prohibits Retail Sales of Menthol Cigarettes and Most Flavored Tobacco Products (December 2022)
• United States Food and Drug Administration (FDA)
  • Center for Tobacco Products

Enacted legislation

• Assembly Bill 3218 (Stats. 2024, ch. 849)
• Senate Bill 1230 (Stats. 2024, ch. 462)
• Assembly Bill 935 (Stats. 2023, ch. 351)
• Senate Bill 793 (Stats. 2020, ch. 34)

More than one type of license may be required

You may need a seller’s permit as well as multiple cigarette and tobacco products licenses. For example:

• If you are a distributor or an in-state delivery seller that intends to sell directly to consumers, you will need:
  • A seller’s permit,
  • A tobacco products distributor’s license (account)
  • A cigarette and tobacco products distributor’s license, and
  • A cigarette and tobacco products retailer’s license.
• If you are an out-of-state delivery seller that intends to sell directly to consumers, you will need:
  • A seller’s permit,
  • A tobacco products distributor’s license (account)
  • A cigarette and tobacco products distributor’s license, and
  • A PACT Act account.
• If you are a wholesaler that intends to sell directly to consumers, you will need:
  • A cigarette and tobacco products seller’s permit,
  • A cigarette and tobacco products wholesaler’s license, and
  • A cigarette and tobacco products retailer’s license.

In addition to the above, if you intend to sell electronic cigarettes containing or sold with nicotine to consumers, you will also need a California Electronic Cigarette Excise Tax (CECET) permit (account) (Revenue and Taxation Code 31002).

For the business activities listed below, the following permits, licenses, and accounts are required.

1. For registration requirements for sales and use tax, please review our Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision guide.
2. A CECET permit (account) is required if you sell electronic cigarettes containing or sold with nicotine to consumers. For more information, visit the CECET section under our Cigarette and Tobacco Products Retailer guide.
3. If you sell, transfer, or ship for-profit cigarettes, RYO tobacco, smokeless tobacco, or ENDS into California, visit the PACT Act and Delivery Seller page of the PACT Act, Delivery Seller, Common Carrier, and Consumer guide. There are additional requirements under federal law, the Jenkins Act, 15 U.S.C. sections 375-378, amended by the PACT Act, and the 2021 Omnibus Appropriations Bill HR 133 section 602).
4. These licenses are not allowed if licensee is a distributor. A wholesaler’s license may not be issued to an out-of-state person selling at an out-of-state location.
5. These licenses are not allowed if licensee is a wholesaler.