California Revenue and Taxation Code § 31001

For purposes of this article: (a) “California Electronic Cigarette Excise Tax” means the tax imposed by Section 31002. (b) “Department” means the California Department of Tax and Fee Administration. (c) (1) Electronic cigarette” means any of the following: (A) A device or delivery system sold in combination with any liquid substance containing nicotine that 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. (B) A component, part, or accessory of a device described in subparagraph (A) that is used during the operation of the device if sold in combination with a liquid substance containing nicotine. (C) A 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. (2) “Electronic cigarette” does not include a 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 if that product is marketed and sold solely for that approved use. (d) “In this state” means within the exterior limits of California and includes all territory within these limits owned by or ceded to the United States of America. (e) “Purchase” has the same meaning as defined in Section 6010. (f) “Purchaser” means a person who purchases electronic cigarettes in a retail sale. (g) (1) “Retailer” has the same meaning as defined in Section 6015. (2) “Retailer” includes a person that operates vending machines from which electronic cigarettes are sold in this state or a person conducting a sale regulated by Section 22963 of the Business and Professions Code. (h) “Retail sale” has the same meaning as defined in Section 6007. (i) “Sales price” has the same meaning as defined in Section 6011. (j) “Use” has the same meaning as defined in Section 6009.

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