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Taxes by States

Vape & E-Cig Tax by State

See the current vape tax rates for your state as of July 2023.

Some states tax open and closed vaping products differently.

  • Open: Allows the user to refill the liquid and has more freedom in voltage and nicotine levels.
  • Closed: Usually sold as pods or cartridges. Closed systems often have higher nicotine levels to allow for the consumption of the desired amount of nicotine in shorter sessions.
  • Hardware devices: Tax is applicable on hardware devices because they must be refilled with Nicontine E-liquids.

We also want to note that these taxes may not just apply to nicotine-based vaping products. Some states levy taxes on e-liquid whether it contains nicotine or not. We’ve provided that information for you too.

Table Key

VALM: Manufacturer Price/Wholesale Purchase Price

VAL: Selling Price

State Vape Tax/ E-Cig Tax Is Non-Nicotine E-Liquid Taxable?
Alabama No Tax NO
Alaska No Tax NO
Arizona No Tax NO
Arkansas No Tax NO
California 56.32% VALM, additional 12.5% of retail No
Colorado 50% VALM No
Connecticut 10% VAL open, $0.40/ml closed No
Delaware $0.05/ml No
District of Columbia 79% VAL No
Florida No Tax No
Georgia 0.05/ml closed replaceable cartridge, 7% VAL open & single-use closed Yes
Hawaii No Tax No
Idaho No Tax No
Illinois 15% VALM closed, 15% of retail on open Yes
Iowa No Tax No
Kansas $0.05/ml Yes
Kentucky 15% VAL open, $1.50/cartridge closed Yes
Louisiana $0.15/ml No
Maine 43% VALM Yes
Maryland 12% of retail, 60% of retail on 5ml or more Yes
Massachusetts 75% VALM Yes
Michigan No Tax No
Minnesota 95% VALM No
Mississippi No Tax No
Missouri No Tax No
Montana No Tax No
Nebraska No Tax No
Nevada 30% VALM Yes
New Hampshire 8% VALM open, $0.30/ml closed No
New Jersey 10% of retail open, $0.10/ml closed No
New Mexico 12.5% of VALM open, $0.50/cartridge closed Yes
New York 20% of retail Yes
North Carolina $0.05/ml No
North Dakota No Tax No
Ohio $0.10/ml No
Oklahoma No Tax No
Oregon 65% VALM Yes
Pennsylvania 40% VAL Yes
Rhode Island No Tax No
South Carolina No Tax No
South Dakota No Tax No
Tennessee No Tax No
Texas No Tax No
Utah 56% VALM Yes
Vermont 92% VAL Yes
Virginia $0.066/ml No
Washington $0.09/ml open, $0.27/ml closed Yes
West Virginia $0.075/ml Yes
Wisconsin $0.05/ml Yes
Wyoming 15% VALM No
State Vape Tax/ E-Cig Tax Is Non-Nicotine E-Liquid Taxable?
Alabama No Tax NO
Alaska No Tax NO
Arizona No Tax NO
Arkansas No Tax NO
California 56.32% VALM, additional 12.5% of retail No
Colorado 50% VALM No
Connecticut 10% VAL open, $0.40/ml closed No
Delaware $0.05/ml No
District of Columbia 79% VAL No
Florida No Tax No
Georgia 0.05/ml closed replaceable cartridge, 7% VAL open & single-use closed Yes
Hawaii No Tax No
Idaho No Tax No
Illinois 15% VALM closed, 15% of retail on open Yes
Iowa No Tax No
Kansas $0.05/ml Yes
Kentucky 15% VAL open, $1.50/cartridge closed Yes
Louisiana $0.15/ml No
Maine 43% VALM Yes
Maryland 12% of retail, 60% of retail on 5ml or more Yes
Massachusetts 75% VALM Yes
Michigan No Tax No
Minnesota 95% VALM No
Mississippi No Tax No
Missouri No Tax No
Montana No Tax No
Nebraska No Tax No
Nevada 30% VALM Yes
New Hampshire 8% VALM open, $0.30/ml closed No
New Jersey 10% of retail open, $0.10/ml closed No
New Mexico 12.5% of VALM open, $0.50/cartridge closed Yes
New York 20% of retail Yes
North Carolina $0.05/ml No
North Dakota No Tax No
Ohio $0.10/ml No
Oklahoma No Tax No
Oregon 65% VALM Yes
Pennsylvania 40% VAL Yes
Rhode Island No Tax No
South Carolina No Tax No
South Dakota No Tax No
Tennessee No Tax No
Texas No Tax No
Utah 56% VALM Yes
Vermont 92% VAL Yes
Virginia $0.066/ml No
Washington $0.09/ml open, $0.27/ml closed Yes
West Virginia $0.075/ml Yes
Wisconsin $0.05/ml Yes
Wyoming 15% VALM No

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