Vapor Taxes - CA
California - Excise Tax: Yes on E-liquid containing Nicotine. No on E-Liquid without nicotine. (Hardware only if it contains nicotine-ECBlend does not sell hardware containing nicotine online).
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
Beginning July 1, 2022, electronic cigarette retailers are required to collect from the purchaser at the time of sale, a California Electronic Cigarette Excise Tax (CECET) at the rate of 12.5 percent of the retail selling price of electronic cigarettes containing or sold with nicotine. Senate Bill (SB) 395 (Stats. 2021, ch. 489) enacted the Healthy Outcomes and Prevention Education (HOPE) Act, which imposes the CECET.
General Definitions
The following are general definitions for purposes of the HOPE Act:
An electronic cigarette
- A device or delivery system sold in combination with any liquid substance containing nicotine that can be used to deliver nicotine in aerosolized or vaporized form to a person. Examples include any of the following items sold with any nicotine liquid or nicotine substance that is packaged together as one unit or sold for a single price with: eCigarettes, eCigars, ePipes, vape pens, or eHookahs.
- A component, part, or accessory of a device described above that is used during the operation of the device if sold in combination with a liquid substance containing nicotine. Examples include any of the following items sold with any nicotine liquid or nicotine substance that is packaged together as one unit or sold for a single price with: atomizers, vaping tanks or mods, batteries, or chargers.
- A liquid or substance containing nicotine, whether sold separately or sold in combination with any device, that could be used to deliver nicotine in aerosolized or vaporized form to a person. Some examples include eLiquid or eJuice containing nicotine.
- Does not include delivery devices sold individually or with a liquid or substance containing 0mg nicotine.
- Does not include products that have been approved by the United States Food and Drug Administration for sale as tobacco cessation products or for other therapeutic purposes if the products are marketed and sold solely for that approved use.
Information below is current as of: May 06, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Other Tobacco Products (OTP) definition (CTPTL Section 30121(b)): "Tobacco products" includes, but is not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products shall also include electronic cigarettes. Tobacco products shall 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 where that product is marketed and sold solely for such approved use. Tobacco products does not include any food products as that term is defined pursuant to Section 6359.
Electronic Cigarettes definition (CTPTL Section 30121(c)): "Electronic cigarettes" means any device or delivery system sold in combination with nicotine which can be used to deliver to a person nicotine in aerosolized or vaporized form, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person nicotine in aerosolized or vaporized form.
Electronic cigarettes do not include any device not sold in combination with any liquid or substance containing nicotine, or any battery, battery charger, carrying case, or other accessory not used in the operation of the device if sold separately. Electronic cigarettes shall 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 where that product is marketed and sold solely for such approved use. As used in this subdivision, nicotine does not include any food products as that term is defined pursuant to Section 6359.