Electric Tobacconist complies with all state laws and regulations. Please see below for a list of state-mandated excise taxes on vaping products that apply to your favorite brands like JUUL. The following indicates the vape tax by state in which it applies. If you have any questions, reach out to our Help Desk for more information.
City Excise Taxes
Boulder, Colorado
The city of Boulder requires on all vaping products, including tobacco-free nicotine products, an excise tax that is equal to 40% of the retail price. Learn more here.
Washington, D.C.
Washington, D.C., requires an excise tax equal to 91% of wholesale cost on all devices, components, and nicotine e-liquids. Nicotine-free e-liquid and accessories such as chargers are not subject to the excise tax. You can learn more about this excise tax here.
County Excise Taxes
Cook County, Illinois requires an excise tax equal to $0.20 per ml for any products that include liquid. You can learn more here.
Montgomery County, Maryland requires an excise tax equal to 30% of the wholesale price on everything except batteries and battery chargers that are sold separately. You can read more here.
State Excise Taxes
California
California requires two excise taxes on e-liquids and tobacco-free nicotine products; 61.74% of the wholesale price, and 12.5% of the retail price (CECET). Nicotine-free liquids are excluded from this tax. To learn more, please visit the California Department of Tax and Fee Administration's website here.
Connecticut
Connecticut has mandated an excise tax on any electronic cigarette product at a rate of either $0.40 per milliliter of liquid that is pre-filled (including disposables) or 10% of the wholesale price of any other electronic cigarette product. For more information, please read this statement from Connecticut's Department of Revenue Services.
Delaware
Delaware requires an excise tax of $0.05/ml of nicotine liquid. Nicotine-free liquids are not subject to the excise tax. You can read more here.
Illinois
Illinois requires an excise tax on vaping products that is equal to 15% of the wholesale price. Chargers are not subject to the excise tax. You can read more here.
Indiana
Indiana requires excise tax on closed-system devices (such as prefilled pods, cartomizers, disposables, etc.) that is equal to 15% of the wholesale price. Indiana also requires an additional excise tax of 15% of the retail price on other vapor devices and components. You can read more here.
Kansas
Kansas requires an excise tax of $0.05/ml of liquid regardless of nicotine content. You can read more here.
Kentucky
Kentucky requires a tax of $1.50 per closed vapor cartridge/pod regardless of nicotine content. Additionally, open vaping system devices, liquid (regardless of nicotine content), components (excludes batteries when sold separately), and accessories must be taxed at 15% of the retail price. For more information, visit the Kentucky Department of Revenue's site here.
Louisiana
Louisiana requires an excise tax of $0.05/ml of nicotine liquid. Nicotine-free liquids are not subject to the excise tax. You can learn more here.
Maryland
Maryland requires an excise tax equal to 12% of the retail price on the following: open-system devices, components, accessories, and liquids over 5ml. The excise tax on vaping liquids sold in a container that contains 5ml or less of vaping liquid is 60% of the retail price. Batteries and battery chargers are not subject to the tax when sold separately. You can read more about this tax here.
Massachusetts
Massachusetts requires an excise tax equal to 75% of the wholesale price on e-liquids, devices, and components and accessories used in the operation of the device. You can learn more about this tax here.
Minnesota
Minnesota requires an excise tax equal to 95% of the wholesale on any electronic cigarette product or nicotine liquid. Nicotine-free liquid is not subject to the excise tax. You can learn more here.
Nevada
Nevada requires that all e-cigarette products be taxed at a rate of 30% of the wholesale price. For more information, visit the Nevada Department of Taxation's website here.
Nevada also requires a tax on tobacco-free nicotine products that is equal to 30% of the wholesale price.
New Jersey
New Jersey requires that liquid nicotine be taxed at a rate of $0.10 per fluid milliliter by volume, and a proportionate rate on all fractional parts of a fluid milliliter (except container e-liquid). Container e-liquid must be taxed at a rate of 10% of the listed retail sale price. For more information, please visit the New Jersey Department of the Treasury's website here.
New Jersey also requires a tax on tobacco-free nicotine products that is equal to 30% of the wholesale price.
New Mexico
New Mexico requires that liquids over 5ml be taxed at 12.5% of the product value. This includes nicotine-free liquids. Closed-system cartridges—including disposables—under 5ml are taxed at rate of $0.50 per cartridge. You can read more here.
New York
New York requires a 20% supplemental sales tax on all non-combustible liquids manufactured into a finished product for use in an electronic cigarette or similar vaping device. To learn more, please visit the New York Department of Taxation and Finance's website here.
Ohio
Ohio has mandated a tax of $0.01/0.1ml (or the equivalent of $0.10 per milliliter) for cartridges, pods, e-liquids, kits, and devices that contain nicotine. To learn more, please visit the Ohio Department of Taxation's website here.
Oregon
Oregon requires an excise tax equal to 65% of the wholesale price on devices, components (e.g., pods), and e-liquids (including nicotine-free liquids). This tax does not apply to chargers and straps. To learn more about this tax, click here.
Pennsylvania
Pennsylvania has mandated for all vapor products an excise tax that is equal to 40% of the wholesale price. To read more about this tax, please click here.
Virginia
Virginia requires an excise tax of $0.066 per milliliter of nicotine in solution or other form intended for use in a nicotine vapor product. You can learn more about this tax on the Virginia Department of Taxation's website here.
Washington State
Washington State requires that bottles greater than 5 milliliters be taxed at a rate of $0.09 per milliliter. All other vapor products—including cartridges, pods, disposables, and starter kits containing liquid—must be taxed at a rate of $0.27 per milliliter. For more information, see the Washington State Department of Revenue's website here.
West Virginia
West Virginia requires that e-cigarette liquid be taxed at a rate of $0.075 per milliliter or fraction thereof. Learn more about this tax on the West Virginia State Tax Department website here.
Wisconsin
Wisconsin has mandated that vapor products—excluding bottles—be taxed at a rate of $0.05 per milliliter of liquid or other substance. To learn more, please visit the Wisconsin Department of Revenue's site here.
Wyoming
Wyoming requires on all vapor products an excise tax that is equal to 15% of the wholesale purchase price. Please click here for more information about this tax.
