California SB863 amends the Revenue and Taxation Code to regulate the sale of cigarettes and tobacco products, ensuring compliance with federal laws.

California SB863 amends the Revenue and Taxation Code to facilitate the collection of state surtaxes, sales or use taxes, and escrow and other payment obligations on cigarettes sold to residents. It mandates that retail sales of cigarettes or tobacco products in California must be vendor-assisted, face-to-face sales. Delivery sales are allowed under specific conditions, including compliance with federal laws and state regulations.

California SB863 amends the Revenue and Taxation Code to regulate the sale of cigarettes and tobacco products, ensuring compliance with federal laws.

California SB863 amends the Revenue and Taxation Code to facilitate the collection of state surtaxes, sales or use taxes, and escrow and other payment obligations on cigarettes sold to residents. It mandates that retail sales of cigarettes or tobacco products in California must be vendor-assisted, face-to-face sales. Delivery sales are allowed under specific conditions, including compliance with federal laws and state regulations.