Chapter 9. Cigarette and Tobacco Products Tax Law Regulations›Article 15. Vending Machines
§ 4089. Statement of Operator.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
A statement in substantially the following form must be affixed by the operator thereof upon each cigarette vending machine in a conspicuous place:
“This vending machine is operated by
_
Name of Operator
_
Place of Business of Operator
who holds Permit No. __________, issued pursuant to the Sales and Use Tax Law.”
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