Vape & E-Cig Tax by State for 2024
See the current vape taxes by state. We’ve included the tax rates for each state that levies an excise tax on vaping products. Plus, see which states have the highest and lowest tax rates.
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 consumption of the desired amount of nicotine in shorter sessions.
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.
Read more on the PACT Act here.
Vape and E-Cig Tax by State
| Alabama | no tax | No |
| Alaska | no tax | No |
| Arizona | no tax | No |
| Arkansas | no tax | No |
| California | 52.92% | No |
| Colorado | 56% | No |
| Connecticut | 10% | No |
| Delaware | 0.05/ml | No |
| District of Columbia | 79% | No |
| Florida | no tax | No |
| Georgia | 0.05/ml | Yes |
| Hawaii | 70% | Yes |
| Idaho | no tax | No |
| Illinois | 15% | Yes |
| Indiana | 15% | Yes |
| Iowa | no tax | No |
| Kansas | $0.05/ml | Yes |
| Kentucky | 15% | Yes |
| Louisiana | $0.15/ml | No |
| Maine | 43% | Yes |
| Maryland | 20% | Yes |
| Massachusetts | 75% | Yes |
| Michigan | no tax | No |
| Minnesota | 95% | No |
| Mississippi | no tax | No |
| Missouri | no tax | No |
| Montana | no tax | No |
| Nebraska | $0.05/ml | No |
| Nevada | 30% | Yes |
| New Hampshire | 8% | No |
| New Jersey | 10% | No |
| New Mexico | 12.50% | Yes |
| New York | 20% | Yes |
| North Carolina | $0.05/ml | No |
| North Dakota | no tax | No |
| Ohio | $0.10/ml | No |
| Oklahoma | no tax | No |
| Oregon | 65% | Yes |
| Pennsylvania | 40% | 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% | Yes |
| Vermont | 92% | Yes |
| Virginia | $0.11/ml | No |
| Washington | $0.09/ml | Yes |
| West Virginia | $0.075/ml | Yes |
| Wisconsin | $0.05/ml | Yes |
| Wyoming | 15% | No |
This analysis is intended solely for informational purposes and should not be considered tax advice or used for calculating vape and e-cig taxes.
Reveal more rates!
Access our comprehensive 2024 tax rate spreadsheet for detailed insights into vape and e-cig tax rates, including the taxation status of non-nicotine e-liquid across all states.
Federal Vape Taxes
There are currently no federal excise taxes on e-cigarettes. They could be coming soon though. There is already federal legislation affecting sellers of vaping products. Federal vape taxes could be next.
What is Vape and E-Cig Tax Revenue Used For?
Revenues collected from vape and e-cigarette taxes are used for a variety of purposes depending on the jurisdiction.
Some states dedicate a portion of tax revenues to smoking cessation programs and health care. For many the revenue ends up in the general fund.
Which State has the Highest Tax Rate?
Comparing tax rates for vaping products is difficult as some states levy a per unit rate and others take a percentage of wholesale prices.
That said, the jurisdiction with the highest percent of wholesale tax rates is Minnesota at 95%.
Kentucky has one of the highest per unit taxes at $1.50/closed system cartridge.
Which State has the Lowest Tax Rate?
There are several states that do not have excise taxes on vaping products at all. However, out of the states that do tax vaping products, one of the lowest is percentage-based taxes is New Hampshire at 8% of wholesale price for open vaping products.
Delaware, Kansas, Louisiana, North Carolina, and Wisconsin are also some of the lowest at $0.05/ml.
Vape and E-Cig Taxes by State
Colorado charges a 56% vape/e-cig tax, which is allocated to the state's general fund to support various state programs and initiatives.
Connecticut charges a 10% vape/e-cig tax. Revenue from this tax is used for the state's general fund to aid in funding essential services such as education, healthcare, and infrastructure.
Hawaii charges a 70% vape/e-cig tax. Funds from this tax are used for the state's general fund, benefiting public services and initiatives.
Iowa charges no vape/e-cig tax.
Kansas charges a 5 cents/ml vape/e-cig tax, with the proceeds going into the state's general fund.
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Jeanne Thompson
Tobacco Tax Subject Matter Expert