The CDTFA reminds taxpayers that a California Cigarette and Tobacco Products Retailer’s License is required for individuals selling electronic nicotine delivery systems (ENDS) that do not contain nicotine or are not sold with nicotine to a consumer in California. (CDTFA Publication 542, News for Tax Practitioners (August 2018))
Examples of ENDS include electronic cigarettes, personal vaporizers, eCigars, eHookah, ePipes, and vaping devices.
A distributor or wholesaler does not need to be licensed under the California Cigarette and Tobacco Products Licensing Act of 2003 to sell ENDS that do not contain nicotine or are not sold with nicotine to a retailer. The California Cigarette and Tobacco Products Licensing Act does not apply to cannabis or other cannabis products, such as cannabis vape pens.
More information is at: