Nov
Vaping 101 Guides
Vape Tax by State: Rates on Online Orders and Calculator
Vape tax by state is the excise tax each state puts on vapes, and it applies to an online vape order shipped to you, too. Every state sets its own rules, so the same disposable can owe under a dollar in one state and several dollars in the next. Our vape tax calculator estimates the tax for any state. Below it, a table lists each state’s rates, with a link to the state’s own rules. Disposable vape tax gets its own section, since bigger disposables often owe more. In most states, a licensed online seller adds the tax at checkout, on its own line.
The short version
- 36 states and DC tax vapes. The other 14 states have no state vape tax, though some Alaska towns do. Iowa’s tax of 5 cents per mL starts January 1, 2027, after which 13 states have none.
- On an online order, the seller usually adds the vape tax at checkout, apart from sales tax.
- States tax by the milliliter, by the pod, or as a share of a price.
- Chicago, Cook County and some towns in Alaska and Alabama add their own vape tax.
- In Pennsylvania and Tennessee, the tax often isn’t on your receipt, but state law can make the buyer owe it.
Vape tax calculator for online orders
To use the vape tax calculator, first pick the state your order ships to. If you live in Chicago, Cook County, Anchorage or the Mat-Su Borough, pick that too, since those places add their own tax. Next, tap what you’re buying and enter how many. The calculator then asks only for what that state’s tax needs, such as the milliliters, the pods per pack or the price.
Some states tax the seller’s wholesale cost instead of your price. You probably don’t know that cost, so the calculator estimates it at 40% of your price, and it tells you when it does. For a mixed cart, tap Add to order after each product, and the calculator adds up the lines. Keep in mind that it leaves out regular sales tax, which is a separate charge.
How states tax vapes
States use four main ways to set a vape tax. First, many tax the liquid by the milliliter, so a 100 mL bottle owes more than a 30 mL one. Second, a few charge a flat amount for each pod or disposable. Third, many take a share of the seller’s wholesale cost, or of a list price. Finally, some take a share of the price you pay.
| How it’s figured | What it looks like | For example |
|---|---|---|
| Per mL | $0.05 to $0.50 for each mL of liquid | Ohio, Virginia, Kansas |
| Per pod | A flat amount for each pod or disposable | Kentucky, New Mexico |
| Share of wholesale cost | 7% to 95% of what the seller paid, or of a list price | Minnesota, Colorado, Illinois |
| Share of your price | 12.5% to 60% of the price you pay | New York, Maryland, California |
Many states mix these methods. Kentucky, for example, charges $1.50 for each pod or disposable, but 15% of the price on bottled e-liquid. Likewise, Indiana taxes pods and disposables on their wholesale price, while bottles and devices pay 30% of your price.
What counts as a vape differs too. Some states tax only liquid that contains nicotine, while others tax nicotine-free liquid as well. In the same way, some tax the devices themselves, and others tax only the liquid.
Vape tax by state
The table covers all 50 states and DC. Type your state’s name to find it, or filter by how the tax is figured. Each state name links to an official source, such as its tax department or the law itself. Tap the line under a state to see who charges the tax, along with any local taxes. Also, the table and the vape tax calculator read the same rates, so they always match. California and DC reset their rates each year, so check the source before you rely on a number.
Showing all 51
| State | Tax on an online order | Nicotine-free liquid | Devices, no liquid | We ship pouches |
|---|---|---|---|---|
| AlabamaCalculate | Per mLLocal taxes$0.10 per mL of nicotine liquid Who charges it and notesWho charges it: Online sellers licensed for Alabama’s vapor products tax add it at checkout. Some Alabama cities and counties have their own vape tax too. No pouch taxNo pouch tax found ShippingShipping: We ship only the pouches on Alabama’s directory list (ZYN, ALP and Juice Head) to Alabama. | Not taxed | Not taxed | Some |
| AlaskaCalculate | No state taxLocal taxesNo state vape tax (Anchorage, Fairbanks, Juneau, the Mat-Su Borough and some other places tax vapes) Local taxes and notesLocal taxes: Anchorage tobacco tax: 55% of the wholesale price on nicotine vapes and vaping devices; Mat-Su Borough tobacco tax: 55% of the wholesale price on nicotine vapes; Fairbanks North Star Borough tobacco tax: 20% of the wholesale price on nicotine vapes and vaping devices (not batteries, chargers or empty pods and tanks); Juneau tobacco excise tax: 45% of the wholesale price on nicotine vapes; Northwest Arctic Borough tobacco tax: 45% of the wholesale price on nicotine vapes and vaping devices; Petersburg Borough tobacco tax: 45% of the wholesale price on nicotine liquid, pods and disposables. Other Alaska cities and boroughs may tax vapes too. No pouch taxNo state pouch tax (some cities and boroughs may tax them) | No state tax | No state tax | Yes |
| ArizonaCalculate | No state taxNo state vape tax Not confirmed yet | No state tax | No state tax | Yes |
| ArkansasCalculate | No state taxNo state vape tax Not covered here: we don’t ship pouches to Arkansas | No state tax | No state tax | No |
| CaliforniaCalculate | % of wholesale% of your price12.5% of your price (CECET), plus 51.08% of the seller’s wholesale cost, on nicotine products Who charges it and notesWho charges it: Online sellers add the 12.5% CECET at checkout. A seller shipping to California also needs a California distributor license and owes the tobacco products tax on its wholesale cost. The CECET also applies to handling charges. The rate on wholesale cost resets every July 1. % of wholesale51.08% of the seller’s wholesale cost Who charges it and shippingWho charges it: A seller shipping pouches to California needs a California distributor license and owes the tax on its wholesale cost. Shipping: We ship only unflavored ZYN Smooth to California, and no pouches to San Francisco. | Not taxed | Not taxed | Some |
| ColoradoCalculate | % of wholesaleLocal taxes56% of the manufacturer’s list price on nicotine products Who charges it and notesWho charges it: Sellers delivering into Colorado must be licensed and pay it, so it’s added at checkout. The rate goes up to 62% on July 1, 2027. Boulder adds its own 40% tax on vaping products sold in the city, and some other Colorado cities tax them too. % of wholesale56% of the manufacturer’s list price (62% from July 1, 2027); half that for pouches with an FDA modified-risk order, such as ZYN ShippingShipping: Denver and other Colorado towns with flavor bans: ZYN Smooth only. | Not taxed | Not taxed | Some |
| ConnecticutCalculate | Per mL% of wholesale$0.40 per mL in pods and disposables; 10% of the wholesale price on bottles, devices and parts Who charges it and notesWho charges it: The importer pays it, so a licensed online seller adds it at checkout. Parts are coils, empty pods and tanks. Batteries, chargers, cases and skins sold on their own aren’t taxed. No pouch taxNo pouch tax (Connecticut’s tax reaches only products that contain tobacco) | Not taxed | Taxed | Yes |
| DelawareCalculate | Per mL$0.05 per mL of nicotine liquid Who charges itWho charges it: Online sellers licensed in Delaware add it at checkout. No pouch taxNo pouch tax (Delaware’s tax reaches only products made mainly from tobacco) | Not taxed | Not taxed | Yes |
| District of ColumbiaCalculate | % of wholesale58% of the wholesale price, liquids and devices Who charges it and notesWho charges it: Online sellers licensed in DC pay it and add it at checkout. DC sets a new rate every October 1. Parts sold on their own (coils, empty pods, tanks) aren’t taxed: DC’s law covers devices and containers of nicotine liquid. % of wholesale58% of the wholesale price on pouches with nicotine from tobacco ShippingShipping: We ship only unflavored ZYN Smooth to DC. | Not taxed | Taxed | Some |
| FloridaCalculate | No state taxNo state vape tax No pouch taxNo pouch tax found | No state tax | No state tax | Yes |
| GeorgiaCalculate | Per mL% of wholesale$0.05 per mL in pods; 7% of the wholesale cost on bottles and disposables Who charges itWho charges it: Online sellers licensed in Georgia add it at checkout. Not covered here: we don’t ship pouches to Georgia | Taxed | Not taxed | No |
| HawaiiCalculate | % of wholesale70% of the wholesale price, liquids and devices Who charges itWho charges it: Anyone who brings vapes into Hawaii pays it, so a licensed online seller adds it at checkout. Not covered here: we don’t ship pouches to Hawaii | Taxed | Taxed | No |
| IdahoCalculate | No state taxNo state vape tax Not confirmed yet | No state tax | No state tax | Yes |
| IllinoisCalculate | % of wholesaleLocal taxes45% of the wholesale price, liquids, devices and parts (Cook County and Chicago add their own) Who charges it, local taxes and notesWho charges it: Licensed distributors pay it, so through 2026 it’s in the price. From January 1, 2027, remote retailers that meet Illinois’s sales criteria must collect it, so licensed online sellers add it at checkout. Local taxes: Cook County vapor tax: $0.20 per mL of nicotine liquid; Chicago liquid nicotine tax: $1.50 per item plus $1.20 per mL of nicotine liquid. Parts sold on their own (coils, empty pods, tanks) are taxed too: Illinois’s definition covers any component or part that can be used to build a vape. If a seller doesn’t collect Cook County’s tax, the buyer owes it to the county. % of wholesale45% of the wholesale price, nicotine from tobacco or synthetic Shipping and sourceShipping: We don’t ship pouches to Chicago or the rest of Cook County. | Taxed | Taxed | Some |
| IndianaCalculate | % of wholesale% of your price30% of the wholesale price on pods and disposables; 30% of your price on bottles and devices Who charges it and notesWho charges it: Online sellers add both at checkout: the pod and disposable tax when no Indiana distributor already paid it, and 30% of your price on bottles and devices. Parts sold on their own (coils, empty pods, tanks) aren’t taxed: Indiana’s law covers devices and open-system liquid containers (IC 6-7-4-8). Per ounce$0.50 per ounce of the can’s weight | Taxed | Taxed | Yes |
| IowaCalculate | Per mLFrom January 1, 2027: $0.05 per mL of liquid with nicotine or a nicotine analog Who charges it and notesWho charges it: From January 1, 2027, sellers delivering to Iowa consumers send it in with Iowa sales tax, so it’s added at checkout. The tax starts January 1, 2027. Devices sold without liquid aren’t taxed. Per canFrom January 1, 2027: $0.05 per can of up to 20 pouches Who charges itWho charges it: Sellers delivering to Iowa consumers send it in with Iowa sales tax. | Not taxed | Not taxed | Yes |
| KansasCalculate | Per mL$0.05 per mL Who charges itWho charges it: Online sellers licensed in Kansas add it at checkout. No pouch taxNo pouch tax (Kansas’s tobacco tax doesn’t reach pouches) | Taxed | Not taxed | Yes |
| KentuckyCalculate | Per pod% of your price$1.50 per pod or disposable; 15% of the price on bottles Who charges it and notesWho charges it: Kentucky counts an out-of-state seller shipping to Kentucky buyers as a distributor, so it’s added at checkout. The 15% is figured on the seller’s price to you. A device is taxed only when it’s sold with its liquid. Not confirmed yet | Taxed | Not taxed | Yes |
| LouisianaCalculate | Per mL$0.15 per mL of nicotine liquid Who charges itWho charges it: Online sellers licensed in Louisiana add it at checkout. Not covered here: we don’t ship pouches to Louisiana | Not taxed | Not taxed | No |
| MaineCalculate | % of wholesale75% of the cost price, liquids and devices Who charges itWho charges it: Maine puts it on the distributor, and a seller shipping into Maine counts as one. Not covered here: we don’t ship pouches to Maine | Taxed | Taxed | No |
| MarylandCalculate | % of your priceLocal taxesSales tax on vapes: 60% on liquid in containers of 5 mL or less, 20% on everything else, devices and parts included Who charges it and notesWho charges it: It’s Maryland’s sales tax on vapes, added at checkout by sellers registered in Maryland. Batteries and chargers sold on their own get the regular sales tax. Montgomery County also taxes vapes, at 30% of the wholesale price, when a distributor sells to a county store. Not covered here: we don’t ship pouches to Maryland | Unclear | Taxed | No |
| MassachusettsCalculate | % of wholesale75% of the wholesale price, liquids, devices and parts Who charges it and notesWho charges it: Online sellers licensed in Massachusetts add it at checkout. Parts sold on their own (coils, empty pods, tanks) are taxed too: the law covers any component, part or accessory used during the operation of the device, even if sold separately. Not covered here: we don’t ship pouches to Massachusetts | Taxed | Taxed | No |
| MichiganCalculate | No state taxNo state vape tax No pouch taxNo pouch tax on tobacco-free pouches | No state tax | No state tax | Yes |
| MinnesotaCalculate | % of wholesale95% of the wholesale price on nicotine products Who charges it and notesWho charges it: Online sellers licensed in Minnesota add it at checkout. A kit with nicotine liquid is taxed on the whole kit price. A seller that isn’t a licensed Minnesota distributor owes Minnesota’s use tax on a delivery sale instead: 95% of the buyer’s cost (Minn. Stat. 297F.05). % of wholesale95% of the wholesale price, at least $3.04 a can (pouches count as moist snuff) Source | Not taxed | Not taxed | Yes |
| MississippiCalculate | No state taxNo state vape tax No pouch taxNo pouch tax found | No state tax | No state tax | Yes |
| MissouriCalculate | No state taxNo state vape tax No pouch taxNo pouch tax (Missouri doesn’t tax pouches as tobacco products) | No state tax | No state tax | Yes |
| MontanaCalculate | No state taxNo state vape tax Not confirmed yet (Montana counts pouches with nicotine from tobacco as alternative nicotine products) | No state tax | No state tax | Yes |
| NebraskaCalculate | Per mL% of wholesale$0.05 per mL in 3 mL or less; 10% of the purchase price above 3 mL Who charges it and notesWho charges it: Nebraska doesn’t allow nicotine vapes to be sold to consumers by delivery, so online orders can’t ship there. The tax applies to vapes bought in Nebraska stores. % of wholesaleBuyer may owe20% of the purchase price; remote sellers pay it from January 1, 2027 Who charges itWho charges it: Nebraska taxes pouches since January 1, 2026, on the first owner in the state. From January 1, 2027, remote sellers with over $100,000 or 200 sales a year need a Nebraska license and pay it. | Not taxed | Not taxed | No |
| NevadaCalculate | % of wholesale30% of the wholesale price, liquids and devices Who charges itWho charges it: Online sellers licensed in Nevada add it at checkout. % of wholesale30% of the wholesale price on pouches with synthetic nicotine; Nevada doesn’t tax pouches with nicotine from tobacco | Taxed | Taxed | No |
| New HampshireCalculate | Per mL% of wholesale$0.30 per mL in pods and disposables; 8% of the wholesale price on bottles Who charges itWho charges it: Online sellers licensed in New Hampshire add it at checkout. 65.03% of the wholesale price Source | Not taxed | Not taxed | No |
| New JerseyCalculate | Per mL% of your price$0.30 per mL in pods and disposables; 30% of your price on bottles Who charges itWho charges it: Online sellers add both at checkout. % of wholesale30% of the wholesale price Shipping and sourceShipping: Jersey City, Hanover Township, Morristown, Vineland and Westfield: ZYN Smooth only. | Not taxed | Not taxed | Some |
| New MexicoCalculate | Per pod% of wholesale$0.50 per pod or disposable up to 5 mL; 12.5% of value on everything else Who charges itWho charges it: Online sellers licensed in New Mexico add it at checkout. No pouch taxNo pouch tax (New Mexico taxes products made from or containing tobacco, not pouches) | Taxed | Not taxed | Yes |
| New YorkCalculate | % of your price20% of your price Who charges it and notesWho charges it: Registered vapor products dealers, online stores included, add it at checkout. Batteries and chargers sold on their own aren’t taxed. 75% of the wholesale price since September 1, 2026 Source | Taxed | Not taxed | No |
| North CarolinaCalculate | Per mL$0.05 per mL of liquid with nicotine or a nicotine analog Who charges it and notesWho charges it: Online sellers licensed in North Carolina add it at checkout. Since October 1, 2026 North Carolina also taxes nicotine analogs, and products with them can’t be sold there, since they can’t be on its registry. | Not taxed | Not taxed | Yes |
| North DakotaCalculate | No state taxNo state vape tax No pouch taxNo pouch tax ShippingShipping: Cando and Linton: ZYN Smooth only. | No state tax | No state tax | Some |
| OhioCalculate | Per mL$0.10 per mL of nicotine liquid Who charges itWho charges it: Online sellers licensed in Ohio add it at checkout. No pouch taxNo pouch tax (Ohio’s tax reaches only products made from tobacco) ShippingShipping: Columbus and Toledo: ZYN Smooth only. None to Grandview Heights or Bexley. | Not taxed | Not taxed | Some |
| OklahomaCalculate | No state taxNo state vape tax No pouch taxNo pouch tax found | No state tax | No state tax | Yes |
| OregonCalculate | % of wholesale65% of the wholesale price, liquids and devices Who charges it and notesWho charges it: Online sellers licensed in Oregon add it at checkout. Chargers and lanyards sold on their own aren’t taxed. $0.65 per can since January 1, 2026 | Taxed | Taxed | No |
| PennsylvaniaCalculate | % of your priceBuyer may owe40% of the price, charged when a store buys it Who charges itWho charges it: It’s charged when a wholesaler sells to a Pennsylvania store, so online orders don’t add it at checkout. If you buy online from a seller that isn’t licensed in Pennsylvania, state law says you owe 40% of what you paid. No pouch taxNo pouch tax (Pennsylvania’s tax reaches only products made from tobacco) | Taxed | Taxed | Yes |
| Rhode IslandCalculate | Per mL% of wholesale$0.50 per mL in pods and disposables; 10% of the wholesale cost on bottles and devices Who charges itWho charges it: Online sellers licensed in Rhode Island add it at checkout. 80% of the wholesale price | Taxed | Taxed | No |
| South CarolinaCalculate | Per mL$0.05 per mL of nicotine liquid Who charges itWho charges it: Online sellers licensed in South Carolina add it at checkout. Not confirmed yet | Not taxed | Not taxed | Yes |
| South DakotaCalculate | No state taxNo state vape tax No pouch taxNo pouch tax | No state tax | No state tax | Yes |
| TennesseeCalculate | % of wholesaleBuyer may owe10% of the wholesale cost; buyers owe it when the seller doesn’t pay it Who charges it and notesWho charges it: Tennessee wholesalers pay it, and many online sellers don’t add it. The state’s tax manual says consumers who buy untaxed tobacco products from out of state must pay it. Empty devices sold without liquid aren’t taxed. Since May 22, 2026 the tax also covers liquid with a nicotine analog (Public Chapter 1126). No pouch taxNo pouch tax (Tennessee leaves smokeless nicotine products out of its tobacco tax) | Unclear | Not taxed | Yes |
| TexasCalculate | No state taxNo state vape tax Per ounce$1.22 per ounce, at least $1.46 a can, paid by Texas permit holders Who charges itWho charges it: Texas taxes pouches as tobacco products since its Supreme Court ruling in May 2026. The tax is due when a Texas permit holder receives them, so it’s usually in the price, not added at checkout. | No state tax | No state tax | Yes |
| UtahCalculate | % of wholesale71% of the manufacturer’s sales price, devices and parts included Who charges it and notesWho charges it: Online sellers licensed in Utah add it at checkout. Utah allows sales over the internet only to licensed buyers (Utah Code 59-14-509), so online orders can’t ship there. Per can$1.00 per can of up to 20 pouches, plus $0.05 per pouch above 20 | Taxed | Taxed | No |
| VermontCalculate | % of wholesale92% of the wholesale price, liquids and devices Who charges itWho charges it: Online sellers licensed in Vermont add it at checkout. Not covered here: we don’t ship pouches to Vermont | Taxed | Taxed | No |
| VirginiaCalculate | Per mL$0.11 per mL of nicotine liquid Who charges itWho charges it: Online sellers licensed in Virginia add it at checkout. Not confirmed yet | Not taxed | Not taxed | Yes |
| WashingtonCalculate | % of wholesale95% of the purchase price on nicotine products; $0.09 or $0.27 per mL without nicotine Who charges it and notesWho charges it: Online sellers licensed in Washington add it at checkout. Washington’s rules for nicotine vapes are under legal challenge. % of wholesale95% of the taxable sales price (since January 1, 2026, every nicotine product is a tobacco product) | Taxed per mL | Not taxed | No |
| West VirginiaCalculate | Per mL$0.075 per mL Who charges itWho charges it: Anyone who brings it into West Virginia pays it, so online sellers add it at checkout. Not confirmed yet (West Virginia’s 12% tax on other tobacco products may reach pouches) | Taxed | Not taxed | Yes |
| WisconsinCalculate | Per mL$0.05 per mL in pods and disposables (bottles sold on their own aren’t taxed) Who charges it and notesWho charges it: Online sellers licensed in Wisconsin add it at checkout. Liquid sold in the same package as a device is taxed. No pouch taxNo pouch tax | Taxed | Not taxed | Yes |
| WyomingCalculate | % of wholesale15% of the wholesale price on nicotine products, devices and parts Who charges it and notesWho charges it: Online sellers licensed in Wyoming add it at checkout. Parts are coils, empty pods and tanks; batteries and chargers sold on their own aren’t taxed. If no one paid it, a buyer in Wyoming owes 7.5% of the retail price instead. % of wholesale20% of the wholesale price on pouches with nicotine from tobacco; synthetic-nicotine pouches aren’t taxed | Not taxed | Taxed | Yes |
No state matches. Try its name or its two-letter code.
What you’ll see at checkout
On an online vape order, the excise tax usually shows as its own line at checkout, named for your state. It’s separate from sales tax, so a receipt can show both. For example, an Ohio order with one 15 mL disposable carries $1.50 of Ohio vape tax, before any sales tax.
The tax is paid up front because of a federal law, the PACT Act. Under 15 U.S.C. 376a(d), a seller that ships vapes to buyers must make sure state and local excise taxes are paid before delivery. That’s why licensed sellers add the tax to your order instead of leaving it to you. For the shipping side of the law, see our guide to the vape mail ban. For a plain look at the tax itself, read how excise tax works on your order. And if you’re buying for a shop, our guide to store orders covers the tax on wholesale invoices.
Disposable vape tax
Disposable vape tax depends on how much liquid the device holds. In a per-mL state, a bigger disposable owes more. For example, Ohio charges $0.10 per mL, so a 15 mL disposable carries $1.50, and a 20 mL one carries $2.00. Virginia charges $0.11 per mL, or $1.65 on that 15 mL device.
Other states don’t count the milliliters. Kentucky charges a flat $1.50 for each disposable, whatever its size. New Mexico charges $0.50 for a disposable of 5 mL or less, but 12.5% of the value above that. Meanwhile, states such as Minnesota and Colorado tax a share of the wholesale cost, so a pricier device owes more.
Puff counts don’t change the disposable vape tax anywhere. Instead, what matters is the liquid, the price or the count. So check the milliliters on the box, then enter them in the vape tax calculator above.
When the buyer pays it instead
In most states, the seller pays the vape tax and passes it on at checkout. A few states, however, put it on the buyer when the seller doesn’t pay it.
Pennsylvania is the main example. Its 40% tax is charged when a wholesaler sells e-cigarettes to a Pennsylvania store, so an online order usually shows no Pennsylvania vape tax. However, state law says a buyer who orders online from a seller without a Pennsylvania license owes 40% of what they paid. Tennessee’s tax manual likewise says consumers who buy untaxed tobacco products from out of state must pay the tax. Similarly, Cook County makes the buyer pay its tax when the seller didn’t collect it. Wyoming, for its part, charges a buyer 7.5% of the retail price on untaxed products.
The vape tax calculator marks these taxes as “You may owe it,” so you can see the amount.
City and county taxes
Some cities and counties add their own tax on top of the state’s. For example, Chicago taxes liquid nicotine products at $1.50 per item plus $1.20 per mL. Cook County adds $0.20 per mL of nicotine liquid, and Chicago is in Cook County, so a Chicago order pays both. In Alaska, which has no state vape tax, Anchorage and the Mat-Su Borough each charge 55% of the wholesale price.
Other places tax vapes too. Several more Alaska cities and boroughs have their own tax, and some Alabama cities kept vape taxes they had before the state’s tax began. In Maryland, Montgomery County charges 30% of the wholesale price on sales to county stores. The vape tax calculator includes Chicago, Cook County, Anchorage and the Mat-Su Borough. For other places, check with your city or county.
Where online orders can’t ship
A few states limit vape shipping to buyers, whatever the tax. Nebraska, for example, bans the delivery sale of nicotine vapes to consumers under Neb. Rev. Stat. 28-1429.05. Other states allow shipping only for certain products, such as those on a state directory list. To see what ships to you, use our ZIP code check, or read about vape shipping restrictions in each state.
Vape tax by state FAQ
Why is there a vape tax on my online order?
Most states tax vapes, and the federal PACT Act makes online sellers see that state and local excise taxes are paid before delivery. So a licensed seller adds your state’s vape tax at checkout.
Which states have no vape tax?
Alaska, Arizona, Arkansas, Florida, Idaho, Iowa, Michigan, Mississippi, Missouri, Montana, North Dakota, Oklahoma, South Dakota and Texas have no state vape tax. Iowa’s tax of 5 cents per mL of liquid with nicotine or a nicotine analog starts January 1, 2027, after which 13 states have none. Still, Anchorage, the Mat-Su Borough and some other Alaska towns tax vapes on their own.
How much is the tax on a disposable vape?
Disposable vape tax depends on the state. In Ohio, a 15 mL disposable carries $1.50, at $0.10 per mL. Kentucky, on the other hand, charges $1.50 per disposable whatever its size, and states such as Minnesota tax a share of the wholesale cost.
Is vape tax the same as sales tax?
No. Vape tax is an excise tax on the product itself, while sales tax is a separate tax on the sale. An order can carry both, and they show as separate lines at checkout. Maryland is the exception, since its vape tax is a higher sales tax rate on vapes.
Is nicotine-free e-liquid taxed?
In some states. Ohio, Virginia and North Carolina, for example, tax only liquid with nicotine. Kansas, West Virginia and Illinois, however, tax e-liquid with or without nicotine.
Which state has the highest vape tax?
As a share of the wholesale price, Minnesota and Washington are highest at 95%, followed by Vermont at 92%. By the milliliter, Rhode Island charges $0.50 per mL in pods and disposables. Locally, Chicago adds $1.50 per item plus $1.20 per mL on top of the state and county taxes.
Is there a federal vape tax?
No. The federal tobacco excise tax covers cigarettes, cigars, smokeless tobacco, pipe tobacco and roll-your-own tobacco. As the TTB explains, that list doesn’t include vapes without tobacco. Still, states and some cities tax vapes, and the federal PACT Act covers vape shipments.
Ordering vapes online?
Check what we can ship to your state before you check out. Your state’s vape tax then shows at checkout, on its own line.
This guide sums up each state’s vape excise tax on online orders in plain words. It isn’t tax or legal advice. Rates and rules change, so check the linked state source, or ask your state’s tax department. You must be 21 or older to buy vape products, under the federal Tobacco 21 law.