TAXATION OF E-CIGARETTES/VAPING PRODUCTS
(January 1, 2023)
| State | Tax Rate/Base (1) | |
|---|---|---|
| California * | 61.74% | Wholesale Price |
| Colorado | 50% | Wholesale Price |
| Connecticut | 10% | Open , or |
| 40 | ¢/ml - closed container | |
| Delaware | 5 | ¢/ml |
| Dist.of Columbia * | 80% | Wholesale Price |
| Georgia | 5 | ¢/ml - closed container |
| 7% | open | |
| Illinois (2) | 15% | Wholesale Price |
| Indiana | 15% | Retail - closed, or |
| 40 | ¢/ounce - open | |
| Kansas | 5 | ¢/ml |
| Kentucky | $1.50 | / cartridge - closed |
| 15% | open | |
| Louisiana | 5 | ¢/ml |
| Maryland (2) | 12% | Retail Price |
| 60% | Retail cartridge | |
| Maine * | 43% | Wholesale Price |
| Massachusetts | 75% | Wholesale Price |
| Minnesota * | 95% | Wholesale Price |
| Nevada * | 30% | Wholesale Price |
| New Jersey | 10% | Open , or |
| 10 | ¢/ml - closed container | |
| New Hampshire | 30 | ¢/ml - closed container |
| 8% | Wholesale Price - Open | |
| New Mexico | 12.5% | Open , or |
| 50 | ¢/cartridge - closed | |
| New York | 20% | Retail Price |
| North Carolina | 5 | ¢/ml |
| Ohio | 10 | ¢/ml |
| Oregon * | 65% | Wholesale Price |
| Pennslyvania | 40% | Wholesale Price |
| Utah | 56% | Wholesale Price |
| Vermont * | 92% | Wholesale Price |
| Virginia | 7% | ¢/ml |
| Washington | 9 | ¢/ml - open |
| 27 | ¢/cartridge - closed | |
| Wisconsin | 5 | ¢/ml |
| West Virginia | 7.5 | ¢/ml |
| Wyoming | 15% | Wholesale Price |
Source: Compiled by FTA from various sources.
* These state subject e-cigarette products to the Other Tobacco Tax.
(1) The volume-based tax rates were converted to cents per milliliter of solution. Some state charge different rates for closed cartridges verses volume liquid vaping solution.
(2) Cook County and Chicago imposed an additional 20 to 55 cent/ml tax. Selected Alaska Cities impose taxes of 45% to 55%. Montgomery County, MD imposes a 30% tax.
