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If you are an original importer that is also a distributor and only if you are using your cigarette and tobacco products importer license to sell cigarettes or tobacco products to another distributor, you should include a statement on your sales invoice that identifies any cigarettes or tobacco products sold without tax under Revenue and Taxation Code section 30105

In 2008, the World Health Organization (WHO) urged marketers to remove claims that e-cigarettes are a safe and effective way to quit smoking because no scientific evidence was available to support those claims

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A carton serves as the primary wholesale distribution unit, bridging the gap between high-volume manufacturing facilities and retail stockrooms

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