DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6›ARTICLE 1. Tax on Distributors 30101-30111
§ 30102
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
(a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:
(1) United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores.
(2) The United States Veterans’ Administration.
(b) This section shall remain in effect only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations.
(Amended by Stats. 1992, Ch. 1336, Sec. 6. Effective January 1, 1993.)
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