Cal. Revenue and Taxation Code § 30008 : California Revenue And Taxation Code — Other Taxes — General Provisions And Definitions — "Distribution" defined Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session "Distribution" includes: (a) The sale of untaxed cigarettes or tobacco products in this state. (b) The use or consumption of untaxed cigarettes or tobacco products in this state. (c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers. Ca. Rev. and Tax. Code § 30008