» Excise Taxes

STATE EXCISE TAXES ON VAPING PRODUCTS

 

GreenSmartLiving complies with all state laws and regulations. Please see below for a list of state-mandated excise taxes that apply to your favorite GreenSmartLiving products. If you have any questions, reach out to our Help Desk for more information.

California

California requires an excise tax that is equal to 56.93% of the wholesale price. To learn more, please visit the California Department of Tax and Fee Administration’s website here.

Connecticut

Connecticut has mandated an excise tax on any electronic cigarette product at a rate of either $0.40 per milliliter of liquid that is pre-filled. For more information, please read this statement from Connecticut’s Department of Revenue Services.

Delaware

Delaware requires an excise tax of $0.05/ml of nicotine liquid. You can read more here.

Illinois

Illinois requires an excise tax on vaping products that is 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.

Kentucky

Kentucky requires a tax of $1.50 per closed vapor cartridge regardless of nicotine content. For more information, visit the Kentucky Department of Revenue’s site here.

Louisiana

Louisiana requires an excise tax of $0.05/ml of nicotine liquid. Nicotine-free liquids are not subject to the excise tax. You can learn more here.

Maryland

Maryland requires an excise tax of 60% of the retail price. You can read more about this tax here.

Massachusetts

Massachusetts requires an excise tax equal to 75% of the wholesale price on e-liquids, devices, and components and accessories used in the operation of the device. You can learn more about this tax here.

Minnesota

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 a rate of 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 a rate of $0.10 per fluid milliliter. For more information, please visit the New Jersey Department of the Treasury’s website here.

New Mexico

New Mexico requires that closed system cartridges under 5ml be taxed at $0.50 per cartridge. You can read more 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. To learn more, please visit the Ohio Department of Taxation’s website here.

Oregon

Oregon requires an excise tax equal to 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 for all vapor products an excise tax that is equal to 40% of the wholesale price. To read more about this tax, please visit the Pennsylvania Department of Revenue’s website here.

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 State

Washington State requires that closed system vapor products be taxed at a rate of $0.27 per milliliter. For more information, see the Washington State Department of Revenue’s website here.

West Virginia

West Virginia requires that e-cigarette liquid be taxed at a rate of $0.075 per milliliter. Learn more about this tax on the West Virginia State Tax Department website here.

Wisconsin

Wisconsin has mandated that vapor products be taxed at a rate of $0.05 per milliliter. To learn more, please visit the Wisconsin Department of Revenue’s site here.

Wyoming

Wyoming requires on all vapor products an excise tax that is equal to 15% of the wholesale purchase price. Please click here for more information about this tax.

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