Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2020
Cigarette and Tobacco Products Tax Law
CHAPTER 2. IMPOSITION OF TAX.
Article 1. Tax on Distributors
30102. Sale to certain federal instrumentalities. (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.
History.—Added by Stats. 1976, Ch. 206, effective June 7, 1976, through January 1, 1980. Stats. 1979, Ch. 712, effective September 18, 1979, changed January 1, 1980, expiration date to the first day of the first calendar month commencing more than 60 days after the existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations. Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes", added "either of the following" after "tobacco products to", substituted a period for ", or" after "ships' stores" in subdivision (a), and substituted "The" for "the" and "Veterans' " for "Veterans" in subdivision (b). Stats. 1992, Ch. 1336, in effect January 1, 1993, added the subdivision letter (a) to the beginning of the section; and relettered former subdivisions (a) and (b) as (1) and (2), respectively; and added subdivision (b).