STATE EXCISE TAXES ON VAPING PRODUCTS
GreenSmartLiving complies with all state laws and regulations. Please see below for a list of the states we sell to and their state-mandated excise taxes. If you have any questions, contact our Help Desk for more information.
California
California requires an excise tax equal to 56.32% of the wholesale price. Please visit the California Department of Tax and Fee Administration’s website here.
Colorado
Colorado imposes a gradually increasing excise tax on nicotine products, beginning on January 1st of each calendar year: 30% of the manufacturer’s list price in 2021, 35% of the manufacturer’s list price in 2022; 50% of the manufacturer’s list price in 2023; 56% of manufacturer’s list price in 2024 through 2027; and 62% of manufacturer’s list price in 2027. You can read more here.
Illinois
Illinois requires an excise tax on vaping products equal to 15% of the wholesale price. You can read more here.
Indiana
Indiana requires an excise tax on vaping products equal to 15% of the wholesale price. You can read more here.
Kansas
Kansas requires an excise tax of $0.05/ml of liquid regardless of nicotine content. You can read more here.
Louisiana
Minnesota requires an excise tax equal to 95% of the wholesale on any electronic cigarette product or nicotine liquid. You can learn more here.
Nevada
Nevada requires that all e-cigarette products be taxed at 30% of the wholesale price. For more information, visit the Nevada Department of Taxation’s website here.
New Jersey
New Jersey requires that liquid nicotine be taxed at $0.10 per fluid milliliter. Please visit the New Jersey Department of the Treasury’s website here for more information.
New Mexico
New Mexico requires that closed system cartridges under 5ml be taxed at $0.50 per cartridge. You can read more here.
North Carolina
North Carolina imposes a tax of $0.05/milliliter of consumable products. To learn more, click here.
Ohio
Ohio has mandated a tax of $0.01/0.1ml (or the equivalent of $0.10 per milliliter) for cartridges, pods, e-liquids, kits, and devices that contain nicotine. Please visit the Ohio Department of Taxation’s website here to learn more.
Oregon
Oregon requires an excise tax of 65% of the wholesale price on devices, components (e.g., pods), and e-liquids (including nicotine-free liquids). To learn more about this tax, click here.
Pennsylvania
Pennsylvania has mandated an excise tax equal to 40% of the wholesale price for all vapor products. Please visit the Pennsylvania Department of Revenue’s website here to read more about this tax.
Virginia
Virginia requires an excise tax of $0.066 per milliliter. You can learn more about this tax on the Virginia Department of Taxation’s website here.
Washington
Washington State requires that closed-system vapor products be taxed at $0.27 per milliliter. See the Washington State Department of Revenue’s website here for more information.
Wisconsin
Wisconsin has mandated that vapor products be taxed at $0.05 per milliliter. Please visit the Wisconsin Department of Revenue’s site here to learn more.
Wyoming
Wyoming requires all vapor products to pay an excise tax equal to 15% of the wholesale purchase price. Please click here for more information about this tax.
