Section 30012.

Cal. Revenue and Taxation Code - RTC § 30012.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements