(snip) Back on topic... reading this:
Tax and Fee Guide for Cigarettes and Tobacco Products states:
"
Distributions of all products containing any tobacco, nicotine, e-cigarettes (i.e. nicotine delivery devices) sold in combination with nicotine or items classified as little cigars will be subject to the tobacco products tax, which is currently 27.30 percent of the wholesale cost. Please note, the tax rate on tobacco products is determined annually by the BOE and is equivalent to the tax on cigarettes. The rate is determined at the April Board meeting and is in effect the next fiscal year (beginning July 1)."
I'll be honest that I've never really understood how tobacco taxes work in the background, but I'm guessing the tax is on the wholesale cost and not the sales cost? For example, if a shop is buying a bottle of liquid for $10 and reselling it for $15, then the tax would be on the $10 (tax of $2.73) and not the $15?
It is also worth nothing that it appears that raw nicotine solution is also included in this tax.
Regarding out-of-state purchases:
"
If you purchase cigarettes or tobacco products for your own use from outside the state without paying California excise taxes and use tax, you are required to report and pay the excise and use taxes directly to the BOE. This includes products purchased through the mail, by telephone, or via the Internet that are shipped into California, but will still owe the use tax. You will not owe the excise taxes if you personally bring less than 400 cigarettes (two cartons) into California."
A few interesting and confusing things here. First off, they only reference the use tax being owed for Internet purchases (which I believe is just sales tax). Or is that both? Jeez.
Secondly, what's the equivalent of 400 cigarettes in terms of milliliters of eliquid?