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.

 

Note: Since our sales in some states do not meet the minimum requirements of the local tax bureau to collect sales tax, we will not charge sales tax to customers in these states. Customers need to take the initiative to pay sales tax at the local tax bureau.

 

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 NicotineColorado

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 NicotineConnecticut

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 NicotineDelaware

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 LiquidDistrict of Columbia

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 AccessoriesIllinois

IIIinois

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