I have No Clue what California is doing. Doesn't look like this page has been Updated in awhile.
Tax and Fee Guide for Cigarettes and Tobacco Products
Difference in How Cigarettes and tobacco Products Are Taxed
Two types of excise taxes are collected on cigarettes and tobacco products distributed in California: 1) the cigarette tax, and 2) the cigarette and tobacco products surtaxes. Each tax is described below, according to the type of product sold.
Cigarettes
Cigarettes are subject to both the cigarette tax and two cigarette and tobacco products surtaxes, collectively referred to as taxes. The taxes are assessed on each cigarette distributed in California.
Distributors pay the taxes by purchasing cigarette tax stamps from the BOE. Distributors are required to affix the tax stamp to each package of cigarettes before distribution. In turn, they receive a purchase discount of 0.85% of the total tax value per purchase order to help offset the cost of affixing cigarette tax stamps. Distributors pass the excise taxes on to their customer, and the taxes become part of the retail selling price of the cigarettes. The cost of the cigarette tax stamp includes all of the taxes.
Tobacco Products
The tax on other tobacco products, also known as OTP, is subject to two surtaxes. The BOE determines one combined rate annually that is equivalent to the combined rate of the taxes applied to cigarettes. The total tobacco products tax is imposed upon the first distribution of tobacco products at a rate determined annually by the BOE and is paid by tobacco products distributors.
A tobacco products distributor is required to calculate the tobacco products tax due based on the wholesale cost of the tobacco products distributed and remit the amounts owed each month on tax return forms provided by the BOE.
Currently, electronic cigarettes (eCigarettes) do not fall under the Revenue and Taxation Code definitions of cigarettes or tobacco products as they do not contain tobacco. Therefore, eCigarettes are not subject to California's excise tax.
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Also doesn't seem like Most California Vapers are very worried about. What with the Abysmal amount of Effort to get people Turn On and Voting No by Retailers. Or any Outrage by Vapers now that it has Passed.
Tax and Fee Guide for Cigarettes and Tobacco Products
Difference in How Cigarettes and tobacco Products Are Taxed
Two types of excise taxes are collected on cigarettes and tobacco products distributed in California: 1) the cigarette tax, and 2) the cigarette and tobacco products surtaxes. Each tax is described below, according to the type of product sold.
Cigarettes
Cigarettes are subject to both the cigarette tax and two cigarette and tobacco products surtaxes, collectively referred to as taxes. The taxes are assessed on each cigarette distributed in California.
Distributors pay the taxes by purchasing cigarette tax stamps from the BOE. Distributors are required to affix the tax stamp to each package of cigarettes before distribution. In turn, they receive a purchase discount of 0.85% of the total tax value per purchase order to help offset the cost of affixing cigarette tax stamps. Distributors pass the excise taxes on to their customer, and the taxes become part of the retail selling price of the cigarettes. The cost of the cigarette tax stamp includes all of the taxes.
Tobacco Products
The tax on other tobacco products, also known as OTP, is subject to two surtaxes. The BOE determines one combined rate annually that is equivalent to the combined rate of the taxes applied to cigarettes. The total tobacco products tax is imposed upon the first distribution of tobacco products at a rate determined annually by the BOE and is paid by tobacco products distributors.
A tobacco products distributor is required to calculate the tobacco products tax due based on the wholesale cost of the tobacco products distributed and remit the amounts owed each month on tax return forms provided by the BOE.
Currently, electronic cigarettes (eCigarettes) do not fall under the Revenue and Taxation Code definitions of cigarettes or tobacco products as they do not contain tobacco. Therefore, eCigarettes are not subject to California's excise tax.
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Also doesn't seem like Most California Vapers are very worried about. What with the Abysmal amount of Effort to get people Turn On and Voting No by Retailers. Or any Outrage by Vapers now that it has Passed.