VAPE EXCISE TAXES NATIONWIDE BY STATE - UPDATED MARCH 2022
March 11, 2022Does the state you live in affect how much your vapes will cost? Absolutely! Different states charge a different amount of additional tax on vapor products that is specific to the state you reside in. Many states do not have an excise tax on vapor products, whereas many states like Minnesota have insane taxes (95% of the products wholesale cost) that more less are designed to push vapers back to traditional cigarettes. Some states may charge flat percentage whereas other states have highly complex systems that vary according to nicotine content or wholesale cost. Here is a comprehensive list of electronic cigarettes taxes per state, as of March 2022:
| Alabama | no tax | No |
| Alaska | no tax | No |
| Arizona | no tax | No |
| Arkansas | no tax | No |
| California | 56.93% wholesale | No |
| Colorado | 35% manufacturer list price | No |
| Connecticut | 10% wholesale open, $0.40/ml closed | No |
| Delaware | $0.05/ml | No |
| District of Columbia | 80% wholesale | No |
| Florida | no tax | No |
| Georgia | 0.05/ml closed replaceable cartridge, 7% wholesale open & wholesale single-use closed | Yes |
| Hawaii | no tax | No |
| Idaho | no tax | No |
| Illinois | 15% wholesale | Yes |
| Indiana | no tax | No |
| Iowa | no tax | No |
| Kansas | $0.05/ml | Yes |
| Kentucky | 15% wholesale open, $1.50/cartridge closed | Yes |
| Louisiana | $0.05/ml | No |
| Maine | 43% wholesale | Yes |
| Maryland | 12% of retail, 60% of retail on 5ml or more | No |
| Massachusetts | 75% wholesale | Yes |
| Michigan | no tax | No |
| Minnesota | 95% wholesale | No |
| Mississippi | no tax | No |
| Missouri | no tax | No |
| Montana | no tax | No |
| Nebraska | no tax | No |
| Nevada | 30% wholesale | Yes |
| New Hampshire | 8% wholesale open, $0.30/ml closed | No |
| New Jersey | 10% of retail open, $0.10/ml closed | No |
| New Mexico | 12.5% of wholesale open, $0.50/cartridge closed | Yes |
| New York | 20% retail | Yes |
| North Carolina | $0.05/ml | No |
| North Dakota | no tax | No |
| Ohio | $0.10/ml | No |
| Oklahoma | no tax | No |
| Oregon | 65% wholesale | Yes |
| Pennsylvania | 40% wholesale | 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% wholesale | Yes |
| Vermont | 92% wholesale | 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% wholesale | No |
If you are alarmed at any of these numbers you should definitely contact your elected officials.