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.
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.
California requires on e-liquids and tobacco-free nicotine products an excise tax that is equal to 56.93% of the wholesale price. 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 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.
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.
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 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 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 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 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 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 visit the Pennsylvania Department of Revenue's website here.
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 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 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 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 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.