Cal. Rev. & Tax. Code § 31001

# (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.