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Attorney General Register with state and local tax administrators in all states and localities where business is done Collect and pay all applicable local and state taxes, and affix any required tax stamps to the products sold Send a list of all transactions to each states tax administrator including names and addresses of each customer sold to, quantities and type of each product sold, and name, address, and phone number of the person delivering the shipment Also, because of the way it was written, the provisions of this law include any device that can vaporize oils or nicotine liquids, so not just e-cigarettes, but also CBD oils and THC cartridges