Section 30102 Of Article 1. Tax On Distributors From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 2. >> Article 1.
30102
. (a) The taxes imposed by this part shall not apply to the
sale of cigarettes or tobacco products to either of the following:
(1) United States Army, Air Force, Navy, Marine Corps or Coast
Guard exchanges and commissaries and Navy or Coast Guard ships'
stores.
(2) The United States Veterans' Administration.
(b) This section shall remain in effect only until the first day
of the first calendar month commencing more than 60 days after
existing federal law is amended by Congress to permit state taxation
of sales of cigarettes by or through federal military installations.