Vape & e-cig tax by state

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 Tax by State Nationwide Map

Vape and E-Cig Tax by State

Alabama no tax
Alaska no tax
Arizona no tax
Arkansas no tax
California 56.32% VALM, additional 12.5% of retail
Colorado 50% VALM
Connecticut 10% VAL open, $0.40/ml closed
Delaware $0.05/ml
District of Columbia 79% VAL
Florida no tax
Georgia 0.05/ml closed replaceable cartridge, 7% VAL open & single-use closed
Hawaii 70% VALW
Idaho no tax
Illinois 15% VALM
Indiana 15% VALM closed, 15% of retail on open
Iowa no tax
Kansas $0.05/ml
Kentucky 15% VAL open, $1.50/cartridge closed
Louisiana $0.15/ml
Maine 43% VALM
Maryland 12% of retail, 60% of retail on 5ml or less
Massachusetts 75% VALM
Michigan no tax
Minnesota 95% VALM
Mississippi no tax
Missouri no tax
Montana no tax
Nebraska $0.05/mL for 3 mL or less, 10% VALM on greater than 3 mL
Nevada 30% VALM
New Hampshire 8% VALM open, $0.30/ml closed
New Jersey 10% of retail open, $0.10/ml closed
New Mexico 12.5% of VALM open, $0.50/cartridge closed
New York 20% of retail
North Carolina $0.05/ml
North Dakota no tax
Ohio $0.10/ml
Oklahoma no tax
Oregon 65% VALM
Pennsylvania 40% VAL
Rhode Island no tax
South Carolina no tax
South Dakota no tax
Tennessee no tax
Texas no tax
Utah 56% VALM
Vermont 92% VAL
Virginia $0.066/ml
Washington $0.09/ml open, $0.27/ml closed
West Virginia $0.075/ml
Wisconsin $0.05/ml
Wyoming 15% VALM

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.

Read up on the latest vaping law here.

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

Jump to the topics below:
    Add a header to begin generating the table of contents

    Don't forget to share this post!

    Jeanne Thompson

    Jeanne Thompson

    Tobacco Tax Subject Matter Expert

    This analysis is intended for informational purposes only and is not tax advice.  For tax advice, consult your tax adviser. See the full disclaimer here.