Excise Taxes

Alabama imposes $0.10 per mL on consumable vapor products at wholesale or when imported for use, consumption or retail sale, effective October 1, 2026. County and municipal vapor taxes may also apply. Collection responsibility and any tax already paid depend on the transaction.

Source: Alabama Department of Revenue

Arizona imposes no statewide excise on vapor/ENDS products; its tobacco luxury tax covers only cigarettes and traditional tobacco products.

Source: Arizona Department of Revenue

Colorado taxes nicotine products (including vapor) at 56% of the manufacturer list price under Proposition EE, scheduled to rise to 62% in July 2027.

Source: Colorado Legislative Council

Connecticut taxes closed (prefilled/sealed) systems at $0.40/mL and open systems at 10% of the wholesale price, effective October 1, 2019.

Source: Connecticut DRS

Delaware Division of Revenue lists a $0.05-per-mL excise on vapor products containing nicotine. Proposed legislation is not treated here as an enacted rate change; check the linked authority for updates.

Source: Delaware Division of Revenue

Florida imposes no statewide excise on vapor/ENDS products; Chapter 210 taxes only cigarettes and other tobacco products, so only sales tax applies.

Source: Florida Statutes Ch. 210

Georgia taxes closed-system cartridges at $0.05/mL and open systems and disposables at 7% of wholesale cost, effective January 1, 2021.

Source: Georgia Department of Revenue

Idaho imposes no statewide vapor excise; e-cigarettes and e-liquid fall outside its cigarette and tobacco taxes, so only sales tax applies.

Source: Idaho State Tax Commission

Illinois taxes electronic cigarettes under the Tobacco Products Tax at 45% of the wholesale price, effective July 1, 2025 (up from 15%).

Source: Illinois Department of Revenue

Indiana taxes closed-system cartridges at 30% of wholesale and open-system/retail vapor at 30% of gross retail income; the closed-system rate doubled from 15% on July 1, 2025.

Source: Indiana DOR

Iowa has no current statewide vapor excise before January 1, 2027. SF 2480, signed May 26, 2026, imposes $0.05 per mL of a solution containing nicotine or a nicotine analog from that date. Alternative nicotine products are taxed $0.05 per container with up to 20 units, plus a proportionate amount for units above 20; this is not $0.05 for every pouch.

Source: Iowa Legislature: final action summary, SF 2480 (pages 65–68)

Kansas imposes a $0.05-per-mL excise on consumable material for electronic cigarettes, with no open/closed distinction (effective July 1, 2017).

Source: Kansas Department of Revenue

Kentucky taxes open vaping systems at 15% of the distributor's sale price and closed-system cartridges at $1.50 each, effective August 1, 2020.

Source: Kentucky Department of Revenue

Louisiana imposes a $0.15-per-mL excise on consumable nicotine vapor products for periods beginning on or after July 1, 2023 (up from $0.05/mL).

Source: Louisiana Department of Revenue

Maryland applies a 20% special sales & use tax on electronic smoking devices and vaping liquid over 5 mL, and 60% on vaping liquid in containers of 5 mL or less, effective July 1, 2024 (SB 362).

Source: Maryland Comptroller

Massachusetts imposes a 75% excise on the wholesale price of all electronic nicotine delivery systems (ENDS), effective June 1, 2020.

Source: Mass. General Laws c.64C Sec. 7E

Michigan imposes no statewide vapor excise; its Tobacco Products Tax Act taxes only products containing tobacco, so vapor is subject only to the 6% sales tax. A 57% wholesale proposal was not enacted.

Source: Michigan Legislature (MCL 205.422)

Minnesota taxes nicotine solution/vapor products as tobacco products at 95% of the wholesale sales price.

Source: Minnesota Department of Revenue

Nebraska taxes ENDS consumable material at $0.05/mL for 3 mL or less and 10% of the first owner's purchase price for over 3 mL, effective January 1, 2024.

Source: Nebraska Department of Revenue

Nevada taxes vapor and alternative nicotine products as Other Tobacco Products at 30% of the wholesale price.

Source: Nevada Department of Taxation

New Jersey taxes liquid nicotine at $0.30/mL (wholesale) and container e-liquid at 30% of retail, both raised from $0.10/mL and 10% effective August 1, 2025.

Source: New Jersey Division of Taxation

New Mexico taxes e-liquid and open systems at 12.5% of product value and closed-system cartridges at $0.50 each, effective July 1, 2019.

Source: New Mexico Taxation & Revenue

New York imposes a 20% supplemental sales tax on retail sales of all vapor products, with no per-mL component.

Source: NY Dept. of Taxation & Finance

North Carolina levies a $0.05-per-mL excise on consumable vapor product (G.S. 105-113.36A).

Source: NC General Statutes Art. 2A

North Dakota imposes no statewide vapor excise; vapor is subject only to sales tax. A 2025 bill to add a 28% wholesale tax (SB 2281) failed.

Source: ND Office of State Tax Commissioner

Ohio taxes vapor products at one cent per 0.1 mL of liquid or 0.1 gram non-liquid - effectively $0.10/mL (or $0.10/gram), in effect since October 1, 2021 (ORC 5743.62).

Source: Ohio Revised Code Sec. 5743.62

Oklahoma imposes no statewide vapor/ENDS excise; only state and local sales tax applies. 2026 proposals to add a vape tax remain unenacted.

Source: Oklahoma Tax Commission

Pennsylvania taxes e-cigarettes and e-liquid at 40% of the retailer's purchase price from the wholesaler under the Other Tobacco Products Tax.

Source: Pennsylvania Department of Revenue

Rhode Island taxes prefilled, non-refillable (closed) ENDS at $0.50/mL and all other (open) ENDS at 10% of wholesale cost, effective January 1, 2025.

Source: Rhode Island Division of Taxation

South Carolina imposes $0.05 per mL of nicotine-containing consumable vapor solution, effective October 1, 2026. The first licensed business receiving untaxed products for distribution, sale or use in the state is responsible; this can include an out-of-state seller or a retailer with untaxed inventory. Nicotine-free solution is outside this tax. Confirm registration and any tax already paid before collecting.

Source: South Carolina Department of Revenue

South Dakota imposes no statewide vapor excise; vapor is not covered by its 35% wholesale Other Tobacco Products tax and is subject only to sales tax.

Source: South Dakota Department of Revenue

Tennessee taxes vapor products under the tobacco tax at 10% of the wholesale cost price, effective July 1, 2025.

Source: Tennessee Department of Revenue

Texas imposes no statewide vapor/ENDS excise; e-cigarettes and e-liquids are subject only to state and local sales and use tax.

Source: Texas Comptroller

Virginia administers a flat $0.11-per-mL tax on liquid nicotine/vapor products (raised from $0.066/mL on July 1, 2024); 2024 budget language supersedes the codified closed/open two-tier structure.

Source: Virginia Department of Taxation

As of January 1, 2026, nicotine vapor products are taxed under Washington's tobacco products tax at 95% of the taxable selling price; the per-mL vapor tax ($0.09/mL for accessible containers over 5 mL, $0.27/mL otherwise) now applies only to non-nicotine vapor.

Source: Washington Department of Revenue

West Virginia levies a $0.075-per-mL (7.5 cents) excise on e-cigarette liquid, effective July 1, 2016. 2026 proposals to switch to a percentage structure were not enacted.

Source: West Virginia Tax Division

Wisconsin imposes a $0.05-per-mL excise on vapor product liquid, regardless of nicotine content, paid by distributors (Wis. Stat. 139.76).

Source: Wisconsin Department of Revenue

Wyoming levies a 15% excise on the wholesale purchase price of e-cigarettes and vapor material, plus a 7.5%-of-retail use tax that applies only when the wholesale tax was not paid, effective July 1, 2020.

Source: Wyoming Legislature (HB0073, 2020)