California Electronic Cigarette Excise Tax
California imposes a 12.5% California Electronic Cigarette Excise Tax (CECET) on the retail selling price of electronic cigarettes containing or sold with nicotine. This tax is separate from sales and use tax.
Prices and receipts
CDTFA requires applicable retailers to include CECET in advertised or displayed prices and separately identify it on receipts. Retailers must also hold the required CECET permit, file returns, and remit the tax. CECET itself is not subject to sales and use tax.
Scope of this disclosure
This page explains the state requirement. It does not certify this website’s permits, tax settings, or remittance status. Paying a tax does not make a prohibited product or delivery lawful. Product restrictions and other applicable laws still apply.
For an explanation of an amount on your receipt, contact us. See CDTFA’s official CECET guidance for details.
