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Note Restrictions and Exceptions: Be aware that certain items, especially perishable goods or items exceeding a specified value, might not be eligible for refunds due to regulatory or store policies

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Current estimates place the market at approximately $350 million annually, with projections suggesting a compound annual growth rate (CAGR) of 6.8% through 2028

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A tobacco products distributor is required to calculate the amount of tobacco products tax due by applying the tobacco products tax rate to the wholesale cost of the tobacco products distributed in California and pay the total amounts owed each reporting period