Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Cigarette and Tobacco Products Tax Regulations

Title 18 of the California Code of 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.