Online retailer noncompliance to e-cigarette excise tax and tobacco licensing laws.

ABSTRACT:

Introduction

Tax non-compliance by online vaping retailers undermines excise taxes designed to reduce vaping rates and fund prevention efforts. Despite California's 12.5% Electronic Cigarette Excise Tax and federal mandates under the Prevent All Cigarette Trafficking Act, online vaping retailers' adherence to excise taxes remains unclear. This study assessed excise tax compliance among online vaping retailers shipping products to California consumers.

Methods

156 purchase attempts were made from n=78 online vaping retailers shipping to San Diego residential addresses. 16 buyers used their personal billing information and residential addresses. Receipts obtained from their purchases were analysed to determine if retailers charged the required 12.5% tax. Retailer licensing sta

SUBMITTER: Mejorado T 

PROVIDER: S-EPMC12919724 | biostudies-literature | 2025 Feb

REPOSITORIES: biostudies-literature