Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations

Article 15. Vending Machines

Regulation 4089

Regulation 4089. Statement of Operator.

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"

History—Adopted June 24, 1959.