Excise Tax Info

State by State Breakdown of Excise Taxes

In December 2020, a congressional amendment to the PACT Act was signed into the law as part of the omnibus spending bill. The effect of this new law broadens the definition of tobacco products to include electronic cigarettes, vapes, eLiquids and vaping accessories. This means that after March 26th brick & mortar local vape stores and online retailers will be required to collect state and local excise taxes on vaping products and require Adult Signature (21+) on all deliveries nationwide. Other compliance requirements include labeling and packaging, record-keeping, and State and Federal registration and reporting.

If you do not see your state listed, that means they are not currently charging state and local excise taxes on vapor products. We will continue to update this page if and when additional states begin taxing vapor products.

 

California

All Customers

  • 56.93% Wholesale Price – E-Liquid with Nicotine
  • 56.93% Wholesale Price – E-Liquid Synthetic Nicotine
  • 56.93% Wholesale Price – Prefilled Pod with Nicotine
  • 56.93% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 56.93% Wholesale Price – Vape Pod System and E Liquid with Nicotine
  • 56.93% Wholesale Price – Vape Pod System and E Liquid with Synthetic Nicotine
Colorado

All Customers

  • 30% Sale Price – E-Liquid with Nicotine
  • 30% Sale Price – E-Liquid Synthetic Nicotine
  • 30% Sale Price – Prefilled Pod with Nicotine
  • 30% Sale Price – Prefilled Pod with Synthetic Nicotine
  • 30% Sale Price – Vape Pod System and E Liquid with Nicotine
  • 30% Sale Price – Vape Pod System and E Liquid with Synthetic Nicotine
Connecticut

All Customers

  • 10% Wholesale Price – E-Liquid with Nicotine
  • 10% Wholesale Price – E-Liquid Synthetic Nicotine
  • 10% Wholesale Price – Vape Pod System Prefilled w/ Nicotine E Liquid
  • 10% Wholesale Price – Vape Pod System Prefilled w/ Synthetic Nicotine E Liquid
  • 10% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 10% Wholesale Price – Vape Mod No Battery
  • 10% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 10% Wholesale Price – Vape Kit No Battery
  • 10% Wholesale Price – Vape Pod System Prefilled w/o & w/ Nicotine
  • 10% Wholesale Price – Vape Pod System without E-Liquid
  • 10% Wholesale Price – Vape Tanks
  • 10% Wholesale Price – Vape Pods
  • 10% Wholesale Price – Vape Coils
  • $0.40 per mL – Prefilled Pod with Nicotine
  • $0.40 per mL – Prefilled Pod with Synthetic Nicotine
Delaware

All Customers

  • $0.05 per mL – E-Liquid with Nicotine
  • $0.05 per mL – E-Liquid Synthetic Nicotine
  • $0.05 per mL – Prefilled Pod with Nicotine
  • $0.05 per mL – Prefilled Pod with Synthetic Nicotine
  • $0.05 per mL – Vape Pod System Prefilled w/ Nicotine E Liquid
  • $0.05 per mL – Vape Pod System Prefilled w/ Synthetic Nicotine E Liquid
District of Columbia

All Customers

  • 91% Wholesale Price – E-Liquid with Nicotine
  • 91% Wholesale Price – E-Liquid w/o Nicotine
  • 91% Wholesale Price – E-Liquid Synthetic Nicotine
  • 91% Wholesale Price – Prefilled Pod with Nicotine
  • 91% Wholesale Price – Prefilled Pod w/o Nicotine
  • 91% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 91% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 91% Wholesale Price – Vape Mod No Battery
  • 91% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 91% Wholesale Price – Vape Kit No Battery
  • 91% Wholesale Price – Vape Pod System without E-Liquid
  • 91% Wholesale Price – Vape Tanks
  • 91% Wholesale Price – Vape Pods
  • 91% Wholesale Price – Vape Coils
  • 91% Wholesale Price – Vape Batteries
  • 91% Wholesale Price – Vape Accessories
Illinois

All Customers

  • 15% Wholesale Price – E-Liquid with Nicotine
  • 15% Wholesale Price – E-Liquid w/o Nicotine
  • 15% Wholesale Price – E-Liquid Synthetic Nicotine
  • 15% Wholesale Price – Prefilled Pod with Nicotine
  • 15% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 15% Wholesale Price – Prefilled Pod w/o Nicotine
  • 15% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 15% Wholesale Price – Vape Mod No Battery
  • 15% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 15% Wholesale Price – Vape Kit No Battery
  • 15% Wholesale Price – Vape Pod System without E-Liquid
  • 15% Wholesale Price – Vape Tanks
  • 15% Wholesale Price – Vape Pods
  • 15% Wholesale Price – Vape Coils
  • 15% Wholesale Price – Vape Batteries
  • 15% Wholesale Price – Vape Chargers
  • 15% Wholesale Price – Vape Accessories
Kansas

All Customers

  • $0.05 per mL – E-Liquid with Nicotine
  • $0.05 per mL – E-Liquid Synthetic Nicotine
  • $0.05 per mL – Prefilled Pod with Nicotine
  • $0.05 per mL – Prefilled Pod with Synthetic Nicotine
  • $0.05 per mL – Vape Pod System Prefilled w/ Nicotine E Liquid
  • $0.05 per mL – Vape Pod System Prefilled w/ Synthetic Nicotine E Liquid
Kentucky

All Customers

  • 15% Wholesale Price – E-Liquid with Nicotine
  • 15% Wholesale Price – E-Liquid w/o Nicotine
  • 15% Wholesale Price – E-Liquid Synthetic Nicotine
  • 15% Wholesale Price – Prefilled Pod with Nicotine
  • 15% Wholesale Price – Prefilled Pod w/o Nicotine
  • 15% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 15% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 15% Wholesale Price – Vape Mod No Battery
  • 15% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 15% Wholesale Price – Vape Kit No Battery
  • 15% Wholesale Price – Vape Pod System without E-Liquid
  • 15% Wholesale Price – Vape Tanks
  • 15% Wholesale Price – Vape Pods
  • 15% Wholesale Price – Vape Coils
  • 15% Wholesale Price – Vape Batteries
  • 15% Wholesale Price – Vape Chargers
  • 15% Wholesale Price – Vape Accessories
Louisiana

All Customers

  • $0.05 per mL – E-Liquid with Nicotine
  • $0.05 per mL – E-Liquid Synthetic Nicotine
  • $0.05 per mL – Prefilled Pod with Nicotine
  • $0.05 per mL – Prefilled Pod with Synthetic Nicotine
  • $0.05 per mL – Vape Pod System Prefilled w/ Nicotine E Liquid
  • $0.05 per mL – Vape Pod System Prefilled w/ Synthetic Nicotine E Liquid
Maine

All Customers

  • 43% Wholesale Price – E-Liquid with Nicotine
  • 43% Wholesale Price – E-Liquid w/o Nicotine
  • 43% Wholesale Price – E-Liquid Synthetic Nicotine
  • 43% Wholesale Price – Prefilled Pod with Nicotine
  • 43% Wholesale Price – Prefilled Pod w/o Nicotine
  • 43% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 43% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 43% Wholesale Price – Vape Mod No Battery
  • 43% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 43% Wholesale Price – Vape Kit No Battery
  • 43% Wholesale Price – Vape Pod System without E-Liquid
Massachusetts

All Customers

  • 75% Wholesale Price – E-Liquid with Nicotine
  • 75% Wholesale Price – E-Liquid w/o Nicotine
  • 75% Wholesale Price – E-Liquid Synthetic Nicotine
  • 75% Wholesale Price – Prefilled Pod with Nicotine
  • 75% Wholesale Price – Prefilled Pod w/o Nicotine
  • 75% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 75% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 75% Wholesale Price – Vape Mod No Battery
  • 75% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 75% Wholesale Price – Vape Kit No Battery
  • 75% Wholesale Price – Vape Pod System without E-Liquid
  • 75% Wholesale Price – Vape Tanks
  • 75% Wholesale Price – Vape Pods
  • 75% Wholesale Price – Vape Coils
  • 75% Wholesale Price – Vape Batteries
  • 75% Wholesale Price – Vape Chargers
  • 75% Wholesale Price – Vape Accessories
Maryland

All Customers

  • 6% Sale Price – E-Liquid with Nicotine
  • 6% Sale Price – E-Liquid Synthetic Nicotine
  • 6% Sale Price – Vape Mod w/ Internal or External Battery
  • 6% Sale Price – Vape Mod No Battery
  • 6% Sale Price – Vape Kit w/ Internal or External Battery
  • 6% Sale Price – Vape Kit No Battery
  • 6% Sale Price – Vape Pod System without E-Liquid
  • 60% Sale Price – Prefilled Pod with Nicotine
  • 60% Sale Price – Prefilled Pod with Synthetic Nicotine
Minnesota

All Customers

  • 95% Wholesale Price – E-Liquid with Nicotine
  • 95% Wholesale Price – E-Liquid Synthetic Nicotine
  • 95% Wholesale Price – Prefilled Pod with Nicotine
Nevada

All Customers

  • 30% Wholesale Price – E-Liquid with Nicotine
  • 30% Wholesale Price – E-Liquid w/o Nicotine
  • 30% Wholesale Price – E-Liquid Synthetic Nicotine
  • 30% Wholesale Price – Prefilled Pod with Nicotine
  • 30% Wholesale Price – Prefilled Pod w/o Nicotine
  • 30% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 30% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 30% Wholesale Price – Vape Mod No Battery
  • 30% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 30% Wholesale Price – Vape Kit No Battery
  • 30% Wholesale Price – Vape Pod System without E-Liquid
  • 30% Wholesale Price – Vape Tanks
  • 30% Wholesale Price – Vape Pods
  • 30% Wholesale Price – Vape Coils
  • 30% Wholesale Price – Vape Batteries
  • 30% Wholesale Price – Vape Chargers
  • 30% Wholesale Price – Vape Accessories
New Hampshire

All Customers

  • 8% Wholesale Price – E-Liquid with Nicotine
  • 8% Wholesale Price – E-Liquid Synthetic Nicotine
  • $0.10 per mL – Prefilled Pod with Nicotine
  • $0.10 per mL – Prefilled Pod with Synthetic Nicotine
New Jersey

All Customers

  • 10% Sale Price – E-Liquid with Nicotine
  • 10% Sale Price – E-Liquid Synthetic Nicotine
  • $0.10 per mL – Prefilled Pod with Nicotine
  • $0.10 per mL – Prefilled Pod with Synthetic Nicotine
New Mexico

All Customers

  • 12.5% Wholesale Price – E-Liquid with Nicotine
  • 12.5% Wholesale Price – E-Liquid w/o Nicotine
  • 12.5% Wholesale Price – E-Liquid Synthetic Nicotine
New York

All Customers

  • 20% Sale Price – E-Liquid with Nicotine
  • 20% Sale Price – E-Liquid w/o Nicotine
  • 20% Sale Price – E-Liquid Synthetic Nicotine
  • 20% Sale Price – Prefilled Pod with Nicotine
  • 20% Sale Price – Prefilled Pod w/o Nicotine
  • 20% Sale Price – Prefilled Pod with Synthetic Nicotine
Ohio

All Customers

  • $0.05 per mL – E-Liquid with Nicotine
  • $0.05 per mL – E-Liquid Synthetic Nicotine
  • $0.05 per mL – Prefilled Pod with Nicotine
  • $0.05 per mL – Prefilled Pod with Synthetic Nicotine
  • $0.05 per mL – Vape Pod System Prefilled w/ Nicotine E Liquid
  • $0.05 per mL – Vape Pod System Prefilled w/ Synthetic Nicotine E Liquid
Oregon

All Customers

  • 65% Wholesale Price – E-Liquid with Nicotine
  • 65% Wholesale Price – E-Liquid w/o Nicotine
  • 65% Wholesale Price – E-Liquid Synthetic Nicotine
  • 65% Wholesale Price – Prefilled Pod with Nicotine
  • 65% Wholesale Price – Prefilled Pod w/o Nicotine
  • 65% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 65% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 65% Wholesale Price – Vape Mod No Battery
  • 65% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 65% Wholesale Price – Vape Kit No Battery
  • 65% Wholesale Price – Vape Pod System without E-Liquid
  • 65% Wholesale Price – Vape Tanks
  • 65% Wholesale Price – Vape Pods
  • 65% Wholesale Price – Vape Coils
  • 65% Wholesale Price – Vape Batteries
  • 65% Wholesale Price – Vape Chargers
  • 65% Wholesale Price – Vape Accessories
Pennsylvania
  • 40% Wholesale Price – E-Liquid with Nicotine
  • 40% Wholesale Price – E-Liquid w/o Nicotine
  • 40% Wholesale Price – E-Liquid Synthetic Nicotine
  • 40% Wholesale Price – Prefilled Pod with Nicotine
  • 40% Wholesale Price – Prefilled Pod w/o Nicotine
  • 40% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 40% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 40% Wholesale Price – Vape Mod No Battery
  • 40% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 40% Wholesale Price – Vape Kit No Battery
  • 40% Wholesale Price – Vape Pod System without E-Liquid
Utah

All Customers

  • 56% Wholesale Price – E-Liquid with Nicotine
  • 56% Wholesale Price – E-Liquid w/o Nicotine
  • 56% Wholesale Price – E-Liquid Synthetic Nicotine
  • 56% Wholesale Price – Prefilled Pod with Nicotine
  • 56% Wholesale Price – Prefilled Pod w/o Nicotine
  • 56% Wholesale Price – Prefilled Pod with Synthetic Nicotine
Vermont

All Customers

  • $0.066 per mL – E-Liquid with Nicotine
  • $0.066 per mL – E-Liquid Synthetic Nicotine
  • $0.066 per mL – Prefilled Pod with Nicotine
  • $0.066 per mL – Prefilled Pod with Synthetic Nicotine
  • $0.066 per mL – Vape Pod System Prefilled w/ Nicotine E Liquid
  • $0.066 per mL – Vape Pod System Prefilled w/ Synthetic Nicotine E Liquid
Washington

All Customers

  • $0.09 per mL – E-Liquid with Nicotine
  • $0.09 per mL – E-Liquid w/o Nicotine
  • $0.09 per mL – E-Liquid Synthetic Nicotine
  • $0.27 per mL – Prefilled Pod with Nicotine
  • $0.27 per mL – Prefilled Pod w/o Nicotine
  • $0.27 per mL – Prefilled Pod with Synthetic Nicotine
West Virginia

All Customers

  • $0.075 per mL – E-Liquid with Nicotine
  • $0.075 per mL – E-Liquid w/o Nicotine
  • $0.075 per mL – E-Liquid Synthetic Nicotine
  • $0.075 per mL – Prefilled Pod with Nicotine
  • $0.075 per mL – Prefilled Pod w/o Nicotine
  • $0.075 per mL – Prefilled Pod with Synthetic Nicotine
Wisconsin

All Customers

  • $0.05 per mL – Prefilled Pod with Nicotine
  • $0.05 per mL – Prefilled Pod w/o Nicotine
  • $0.05 per mL – Prefilled Pod with Synthetic Nicotine
Wyoming

All Customers

  • 15% Wholesale Price – E-Liquid with Nicotine
  • 15% Wholesale Price – E-Liquid Synthetic Nicotine
  • 15% Wholesale Price – Prefilled Pod with Nicotine
  • 15% Wholesale Price – Prefilled Pod with Synthetic Nicotine
  • 15% Wholesale Price – Vape Mod w/ Internal or External Battery
  • 15% Wholesale Price – Vape Mod No Battery
  • 15% Wholesale Price – Vape Kit w/ Internal or External Battery
  • 15% Wholesale Price – Vape Kit No Battery
  • 15% Wholesale Price – Vape Pod System without E-Liquid
  • 15% Wholesale Price – Vape Tanks
  • 15% Wholesale Price – Vape Pods
  • 15% Wholesale Price – Vape Coils
  • 15% Wholesale Price – Vape Batteries
  • 15% Wholesale Price – Vape Chargers
  • 15% Wholesale Price – Vape Accessories