Excise Tax > California Cigarette & Tobacco Products Taxes

Electric Tobacconist works with the CA Department of Tax and Fee Administration (CDTFA) and our own legal team to confirm the excise taxes that are required for the state of California.

For in-state retailers, California requires an excise tax on e-liquids and tobacco-free nicotine products that is equal to 56.93% of the wholesale cost. Nicotine-free liquids are excluded from this tax. Because Electric Tobacconist operates a warehouse out of Irvine, California, we are considered an in-state retailer.

Please see below an excerpt taken from the Tobacco Law Blog:
"For distributors located in California, the 'wholesale cost' per the Special Notice is the cost of tobacco products to the distributor prior to any discounts or trade allowances (which is the cost set forth in Cal. Rev. and Tax Code Section 30017)."

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