What are tobacco products and cigarettes?
Tobacco products include, but are not limited to, all forms of cigars, smoking tobacco, chewing tobacco, snuff, and other products containing at least 50 percent tobacco, except cigarettes. This does not include cigarettes labeled as little or small cigars that are considered cigarettes for tax purposes. A cigarette is defined as a rolled product of any size or shape, intended for smoking that includes any tobacco, flavored or not, and is wrapped in paper or another material. Exception: Products wrapped in tobacco or with a wrapper made mostly of tobacco are not considered cigarettes when they weigh over 3 pounds per thousand. For more information, see www.boe.ca.gov.
