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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

Source: https://govt.westlaw.com/calregs/Document/IDFB12CC34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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