Vape & E-Cig Tax by State
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.
Vape Tax by State
See the current vape tax rates for your state as of November 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 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.
Table Key
VALM: Manufacturer Price/Wholesale Purchase Price
VAL: Selling Price
| 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 | Yes |
| Indiana | 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 |
Current as of July 2023. Rates are exclusive of sales tax.
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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.
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 & 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.
Tobacco Tax Subject Matter Expert