Excise Tax Information
Excise Tax By State
CALIFORNIA
Excise Taxes for Retail Businesses
E Liquid With Nicotine
63.49% Mfr. Price
E Liquid Synthetic Nicotine
63.49% Mfr. Price
Prefilled Pod with Nicotine
63.49% Mfr. Price
Prefilled Pod with Synthetic Nicotine
63.49% Mfr. Price
Vape Pod System and E Liquid with Nicotine
63.49% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
63.49% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Cigarette and Tobacco Products Licensing Act
of 2003 Distributor License
Cigarette and Tobacco Products Licensing Act
of 2003 Distributor License
COLORADO
Excise Taxes for Retail Businesses
E Liquid With Nicotine
30% Mfr. Price
E Liquid Synthetic Nicotine
30% Mfr. Price
Prefilled Pod with Nicotine
30% Mfr. Price
Prefilled Pod with Synthetic Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
30% Mfr. Price
Nicotine Gum
30% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Nicotine Products Distributor License
Nicotine Products Distributor License
CONNECTICUT
Excise Taxes for Retail Businesses
E Liquid With Nicotine
10% Sale Price
E Liquid Synthetic Nicotine
10% Sale Price
Prefilled Pod with Nicotine
$0.40 per ML
Prefilled Pod with Synthetic Nicotine
$0.40 per ML
Vape Mod with Internal Battery
10% Sale Price
Vape Mod with External Battery
10% Sale Price
Vape Mod No Battery
10% Sale Price
Vape Kit with Internal Battery
10% Sale Price
Vape Kit with External Battery
10% Sale Price
Vape Kit No Battery
10% Sale Price
Vape Pod System and E Liquid without Nicotine
10% Sale Price
Vape Pod System and E Liquid with Nicotine
10% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
10% Sale Price
Vape Pod System without E Liquid
10% Sale Price
Vape Tank without Liquid
10% Sale Price
Vape Pod without Liquid
10% Sale Price
Vape Coils
10% Sale Price
Vape Pod System with CBD
10% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Dealer Of Electronic Nicotine Delivery System
or Vapor Product
Dealer Of Electronic Nicotine Delivery System
or Vapor Product
DELAWARE
Excise Taxes for Retail Businesses
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 and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
No Excise Taxes for Wholesalers Who Provide:
Active Business License (Trade, Business,
Or Professional Activity: Vapor Wholesaler)
Active Business License (Trade, Business,
Or Professional Activity: Vapor Wholesaler)
DISTRICT OF COLUMBIA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
91% Sale Price
E Liquid With Nicotine
91% Sale Price
E Liquid Synthetic Nicotine
91% Sale Price
Prefilled Pod without Nicotine
91% Sale Price
Prefilled Pod with Nicotine
91% Sale Price
Prefilled Pod with Synthetic Nicotine
91% Sale Price
Vape Mod with Internal Battery
91% Sale Price
Vape Mod with External Battery
91% Sale Price
Vape Mod No Battery
91% Sale Price
Vape Kit with Internal Battery
91% Sale Price
Vape Kit with External Battery
91% Sale Price
Vape Kit No Battery
91% Sale Price
Vape Pod System and E Liquid without Nicotine
91% Sale Price
Vape Pod System and E Liquid with Nicotine
91% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
91% Sale Price
Vape Pod System without E Liquid
91% Sale Price
Vape Tank without Liquid
91% Sale Price
Vape Pod without Liquid
91% Sale Price
Vape Device Battery
91% Sale Price
Vape Accessories
91% Sale Price
Vape Coils
91% Sale Price
E Liquid with CBD
91% Sale Price
Prefilled Pod with CBD
91% Sale Price
Vape Pod System with CBD
91% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Notice of Business Tax registration Tax Type:
Cigarette/Other Tobacco
Notice of Business Tax registration Tax Type:
Cigarette/Other Tobacco
GEORGIA
Excise Taxes for Retail Businesses
E Liquid With Nicotine
7% Sale Price
E Liquid Synthetic Nicotine
7% Sale Price
Prefilled Pod with Nicotine
7% Sale Price
Prefilled Pod with Synthetic Nicotine
7% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Alternative Nicotine, or Vapor Products
Wholesale - Vapor Products
Tobacco Alternative Nicotine, or Vapor Products
Wholesale - Vapor Products
ILLINOIS
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
15% Sale Price
E Liquid With Nicotine
15% Sale Price
E Liquid Synthetic Nicotine
15% Sale Price
Prefilled Pod without Nicotine
15% Sale Price
Prefilled Pod with Nicotine
15% Sale Price
Prefilled Pod with Synthetic Nicotine
15% Sale Price
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System and E Liquid without Nicotine
15% Sale Price
Vape Pod System and E Liquid with Nicotine
15% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
E Liquid with CBD
15% Sale Price
Prefilled Pod with CBD
15% Sale Price
Vape Pod System with CBD
15% Sale Price
Vape Tank without Liquid
15% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products License (TP License)
Tobacco Products License (TP License)
KANSAS
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
$0.05 per ML
E Liquid With Nicotine
$0.05 per ML
E Liquid Synthetic Nicotine
$0.05 per ML
Prefilled Pod without 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 and E Liquid without Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
E Liquid with CBD
$0.05 per ML
Prefilled Pod with CBD
$0.05 per ML
Vape Pod System with CBD
$0.05 per ML
No Excise Taxes for Wholesalers Who Provide:
Consumable Material Tax Registration
Consumable Material Tax Registration
KENTUCKY
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
15% Sale Price
E Liquid With Nicotine
15% Sale Price
E Liquid Synthetic Nicotine
15% Sale Price
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Tank without Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
Nicotine Gum
15% Sale Price
E Liquid with CBD
15% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products Distributor (Tobacco Products
or Vapor Products)
Tobacco Products Distributor (Tobacco Products
or Vapor Products)
LOUISIANA
Excise Taxes for Retail Businesses
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 and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
No Excise Taxes for Wholesalers Who Provide:
Tobacco: Wholesale Dealer License Type T-WD
Tobacco: Wholesale Dealer License Type T-WD
MAINE
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
43% Mfr. Price
E Liquid With Nicotine
43% Mfr. Price
E Liquid Synthetic Nicotine
43% Mfr. Price
Prefilled Pod without Nicotine
43% Mfr. Price
Prefilled Pod with Nicotine
43% Mfr. Price
Prefilled Pod with Synthetic Nicotine
43% Mfr. Price
Vape Mod with Internal Battery
43% Mfr. Price
Vape Mod with External Battery
43% Mfr. Price
Vape Mod No Battery
43% Mfr. Price
Vape Kit with Internal Battery
43% Mfr. Price
Vape Kit with External Battery
43% Mfr. Price
Vape Kit No Battery
43% Mfr. Price
Vape Pod System and E Liquid without Nicotine
43% Mfr. Price
Vape Pod System and E Liquid with Nicotine
43% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
43% Mfr. Price
Vape Pod System without E Liquid
43% Mfr. Price
E Liquid with CBD
43% Mfr. Price
Prefilled Pod with CBD
43% Mfr. Price
Vape Pod System with CBD
43% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Distributor's License
Tobacco Distributor's License
MASSACHUSETTS
Excise Taxes for Retail Businesses
E Liquid Synthetic Nicotine
75% Mfr. Price
Prefilled Pod without Nicotine
75% Mfr. Price
Prefilled Pod with Nicotine
75% Mfr. Price
Prefilled Pod with Synthetic Nicotine
75% Mfr. Price
Vape Mod with Internal Battery
75% Mfr. Price
Vape Mod with External Battery
75% Mfr. Price
Vape Mod No Battery
75% Mfr. Price
Vape Kit with Internal Battery
75% Mfr. Price
Vape Kit with External Battery
75% Mfr. Price
Vape Kit No Battery
75% Mfr. Price
Vape Pod System and E Liquid without Nicotine
75% Mfr. Price
Vape Pod System and E Liquid with Nicotine
75% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
75% Mfr. Price
Vape Pod System without E Liquid
75% Mfr. Price
Vape Tank without Liquid
75% Mfr. Price
Vape Pod without Liquid
75% Mfr. Price
Vape Device Battery
75% Mfr. Price
Vape Device Charger
75% Mfr. Price
Vape Accessories
75% Mfr. Price
Vape Coils
75% Mfr. Price
E Liquid with CBD
75% Mfr. Price
Prefilled Pod with CBD
75% Mfr. Price
Vape Pod System with CBD
75% Mfr. Price
E Liquid Without Nicotine
75% Mfr. Price
E Liquid With Nicotine
75% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Distributor License for Sale of Electronic
Nicotine Delivery Systems
Distributor License for Sale of Electronic
Nicotine Delivery Systems
MINNESOTA
Excise Taxes for Retail Businesses
E Liquid With Nicotine
95% Mfr. Price
Prefilled Pod with Nicotine
95% Mfr. Price
Vape Pod System and E Liquid with Nicotine
95% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Distributor
Tobacco Distributor
NEVADA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
30% Mfr. Price
E Liquid With Nicotine
30% Mfr. Price
E Liquid Synthetic Nicotine
30% Mfr. Price
Prefilled Pod without Nicotine
30% Mfr. Price
Prefilled Pod with Nicotine
30% Mfr. Price
Prefilled Pod with Synthetic Nicotine
30% Mfr. Price
Vape Mod with Internal Battery
30% Mfr. Price
Vape Mod with External Battery
30% Mfr. Price
Vape Mod No Battery
30% Mfr. Price
Vape Kit with Internal Battery
30% Mfr. Price
Vape Kit with External Battery
30% Mfr. Price
Vape Kit No Battery
30% Mfr. Price
Vape Pod System and E Liquid without Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
30% Mfr. Price
Vape Pod System without E Liquid
30% Mfr. Price
Vape Pod without Liquid
30% Mfr. Price
Vape Device Battery
30% Mfr. Price
Vape Device Charger
30% Mfr. Price
Vape Accessories
30% Mfr. Price
Vape Coils
30% Mfr. Price
E Liquid with CBD
30% Mfr. Price
Prefilled Pod with CBD
30% Mfr. Price
Vape Pod System with CBD
30% Mfr. Price
Vape Tank without Liquid
30% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
State of Nevada Other Tobacco Products
Wholesale Dealer's License
State of Nevada Other Tobacco Products
Wholesale Dealer's License
NEW HAMPSHIRE
Excise Taxes for Retail Businesses
E Liquid With Nicotine
8% Mfr. Price
E Liquid Synthetic Nicotine
8% Mfr. Price
Prefilled Pod with Nicotine
$0.30 per ML
Prefilled Pod with Synthetic Nicotine
$0.30 per ML
Vape Pod System and E Liquid with Nicotine
$0.30 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.30 per ML
No Excise Taxes for Wholesalers Who Provide:
Tobacco Tax License License Type: Wholesaler
Tobacco Tax License License Type: Wholesaler
NEW JERSEY
Excise Taxes for Retail Businesses
E Liquid With Nicotine
10% Sale Price
E Liquid Synthetic Nicotine
10% Sale Price
Prefilled Pod with Nicotine
$0.10 per ML
Prefilled Pod with Synthetic Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.10 per ML
No Excise Taxes for Wholesalers Who Provide:
Certificate of Authority Tobacco & Vapor Prod. Tax
Certificate of Authority Tobacco & Vapor Prod. Tax
NEW MEXICO
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
12.5% Mfr. Price
E Liquid With Nicotine
12.5% Mfr. Price
E Liquid Synthetic Nicotine
12.5% Mfr. Price
Closed Vape Cartridge
$0.50 Per Cartridge
No Excise Taxes for Wholesalers Who Provide:
Tobacco Distributor License
Tobacco Distributor License
OHIO
Excise Taxes for Retail Businesses
E Liquid With Nicotine
$0.10 per ML
E Liquid Synthetic Nicotine
$0.10 per ML
Prefilled Pod with Nicotine
$0.10 per ML
Prefilled Pod with Synthetic Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.10 per ML
No Excise Taxes for Wholesalers Who Provide:
Vapor Products Distributor License
Vapor Products Distributor License
OREGON
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
65% Mfr. Price
E Liquid With Nicotine
65% Mfr. Price
E Liquid Synthetic Nicotine
65% Mfr. Price
Prefilled Pod without Nicotine
65% Mfr. Price
Prefilled Pod with Nicotine
65% Mfr. Price
Prefilled Pod with Synthetic Nicotine
65% Mfr. Price
Vape Mod with Internal Battery
65% Mfr. Price
Vape Mod with External Battery
65% Mfr. Price
Vape Mod No Battery
65% Mfr. Price
Vape Kit with Internal Battery
65% Mfr. Price
Vape Kit with External Battery
65% Mfr. Price
Vape Kit No Battery
65% Mfr. Price
Vape Pod System and E Liquid without Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
65% Mfr. Price
Vape Pod System without E Liquid
65% Mfr. Price
Vape Tank without Liquid
65% Mfr. Price
Vape Pod without Liquid
65% Mfr. Price
Vape Accessories
65% Mfr. Price
Vape Coils
65% Mfr. Price
E Liquid with CBD
65% Mfr. Price
Prefilled Pod with CBD
65% Mfr. Price
Vape Pod System with CBD
65% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Distributor's License
Tobacco Distributor's License
PENNSYLVANIA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
40% Sale Price
E Liquid With Nicotine
40% Sale Price
E Liquid Synthetic Nicotine
40% Sale Price
Prefilled Pod without Nicotine
40% Sale Price
Prefilled Pod with Nicotine
40% Sale Price
Prefilled Pod with Synthetic Nicotine
40% Sale Price
Vape Kit with Internal Battery
40% Sale Price
Vape Kit with External Battery
40% Sale Price
Vape Pod System and E Liquid without Nicotine
40% Sale Price
Vape Pod System and E Liquid with Nicotine
40% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
40% Sale Price
Vape Pod System without E Liquid
40% Sale Price
E Liquid with CBD
40% Sale Price
Prefilled Pod with CBD
40% Sale Price
Vape Pod System with CBD
40% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products License License Type:
OTP Wholesale
Tobacco Products License License Type:
OTP Wholesale
UTAH
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
56% Mfr. Price
E Liquid With Nicotine
56% Mfr. Price
E Liquid Synthetic Nicotine
56% Mfr. Price
Prefilled Pod without Nicotine
56% Mfr. Price
Prefilled Pod with Nicotine
56% Mfr. Price
Prefilled Pod with Synthetic Nicotine
56% Mfr. Price
Vape Pod System and E Liquid without Nicotine
56% Mfr. Price
Vape Pod System and E Liquid with Nicotine
56% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
56% Mfr. Price
E Liquid with CBD
56% Mfr. Price
Prefilled Pod with CBD
56% Mfr. Price
Vape Pod System with CBD
56% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
VERMONT
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
92% Sale Price
E Liquid With Nicotine
92% Sale Price
E Liquid Synthetic Nicotine
92% Sale Price
Prefilled Pod without Nicotine
92% Sale Price
Prefilled Pod with Nicotine
92% Sale Price
Prefilled Pod with Synthetic Nicotine
92% Sale Price
Vape Mod with Internal Battery
92% Sale Price
Vape Mod with External Battery
92% Sale Price
Vape Mod No Battery
92% Sale Price
Vape Kit with Internal Battery
92% Sale Price
Vape Kit with External Battery
92% Sale Price
Vape Kit No Battery
92% Sale Price
Vape Pod System and E Liquid without Nicotine
92% Sale Price
Vape Pod System and E Liquid with Nicotine
92% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
92% Sale Price
Vape Pod System without E Liquid
92% Sale Price
Vape Tank without Liquid
92% Sale Price
Vape Pod without Liquid
92% Sale Price
Vape Accessories
92% Sale Price
Vape Coils
92% Sale Price
E Liquid with CBD
92% Sale Price
Prefilled Pod with CBD
92% Sale Price
Vape Pod System with CBD
92% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Wholesale Cigarette And Tobacco Dealer License
Wholesale Cigarette And Tobacco Dealer License
VIRGINIA
Excise Taxes for Retail Businesses
Nicotine Gum
20% Sale Price
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 and E Liquid with Nicotine
$0.066 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.066 per ML
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products License And/Or Cigarette Tax
Permit, Tobacco Products License, Tobacco
Products Wholesalers
Tobacco Products License And/Or Cigarette Tax
Permit, Tobacco Products License, Tobacco
Products Wholesalers
WASHINGTON
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
$0.09 per ML
E Liquid With Nicotine
$0.09 per ML
E Liquid Synthetic Nicotine
$0.09 per ML
Prefilled Pod without Nicotine
$0.27 per ML
Prefilled Pod with Nicotine
$0.27 per ML
Prefilled Pod with Synthetic Nicotine
$0.27 per ML
Vape Pod System and E Liquid without Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.27 per ML
E Liquid with CBD
$0.09 per ML
Prefilled Pod with CBD
$0.27 per ML
Vape Pod System with CBD
$0.27 per ML
No Excise Taxes for Wholesalers Who Provide:
Business License Vapor Products Distributor - Active
Business License Vapor Products Distributor - Active
WEST VIRGINIA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
$0.075 per ML
E Liquid With Nicotine
$0.075 per ML
E Liquid Synthetic Nicotine
$0.075 per ML
Prefilled Pod without Nicotine
$0.075 per ML
Prefilled Pod with Nicotine
$0.075 per ML
Prefilled Pod with Synthetic Nicotine
$0.075 per ML
Vape Pod System and E Liquid without Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.075 per ML
E Liquid with CBD
$0.075 per ML
Prefilled Pod with CBD
$0.075 per ML
Vape Pod System with CBD
$0.075 per ML
No Excise Taxes for Wholesalers Who Provide:
WISCONSIN
Excise Taxes for Retail Businesses
Prefilled Pod without 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 and E Liquid without Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
Prefilled Pod with CBD
$0.05 per ML
Vape Pod System with CBD
$0.05 per ML
No Excise Taxes for Wholesalers Who Provide:
Wisconsin Department of Revenue Tobacco
Products Permit Excise Tobacco / Vapor
Wisconsin Department of Revenue Tobacco
Products Permit Excise Tobacco / Vapor
WYOMING
Excise Taxes for Retail Businesses
E Liquid With Nicotine
15% Mfr. Price
E Liquid Synthetic Nicotine
15% Mfr. Price
Prefilled Pod with Nicotine
15% Mfr. Price
Prefilled Pod with Synthetic Nicotine
15% Mfr. Price
Vape Mod with Internal Battery
15% Mfr. Price
Vape Mod with External Battery
15% Mfr. Price
Vape Mod No Battery
15% Mfr. Price
Vape Kit with Internal Battery
15% Mfr. Price
Vape Kit with External Battery
15% Mfr. Price
Vape Kit No Battery
15% Mfr. Price
Vape Pod System and E Liquid without Nicotine
15% Mfr. Price
Vape Pod System and E Liquid with Nicotine
15% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
15% Mfr. Price
Vape Pod System without E Liquid
15% Mfr. Price
Vape Tank without Liquid
15% Mfr. Price
Vape Pod without Liquid
15% Mfr. Price
Vape Accessories
15% Mfr. Price
Vape Coils
15% Mfr. Price
Vape Pod Systems with CBD
15% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Cigarette and/or Other Tobacco Wholesaler License
Cigarette and/or Other Tobacco Wholesaler License
Excise Tax By State
CALIFORNIA
Excise Taxes for Retail Businesses
E Liquid With Nicotine
63.49% Mfr. Price
E Liquid Synthetic Nicotine
63.49% Mfr. Price
Prefilled Pod with Nicotine
63.49% Mfr. Price
Prefilled Pod with Synthetic Nicotine
63.49% Mfr. Price
Vape Pod System and E Liquid with Nicotine
63.49% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
63.49% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
COLORADO
Excise Taxes for Retail Businesses
E Liquid With Nicotine
30% Mfr. Price
E Liquid Synthetic Nicotine
30% Mfr. Price
Prefilled Pod with Nicotine
30% Mfr. Price
Prefilled Pod with Synthetic Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
30% Mfr. Price
Nicotine Gum
30% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
CONNECTICUT
Excise Taxes for Retail Businesses
E Liquid With Nicotine
10% Sale Price
E Liquid Synthetic Nicotine
10% Sale Price
Prefilled Pod with Nicotine
$0.40 per ML
Prefilled Pod with Synthetic Nicotine
$0.40 per ML
Vape Mod with Internal Battery
10% Sale Price
Vape Mod with External Battery
10% Sale Price
Vape Mod No Battery
10% Sale Price
Vape Kit with Internal Battery
10% Sale Price
Vape Kit with External Battery
10% Sale Price
Vape Kit No Battery
10% Sale Price
Vape Pod System and E Liquid without Nicotine
10% Sale Price
Vape Pod System and E Liquid with Nicotine
10% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
10% Sale Price
Vape Pod System without E Liquid
10% Sale Price
Vape Tank without Liquid
10% Sale Price
Vape Pod without Liquid
10% Sale Price
Vape Coils
10% Sale Price
Vape Pod System with CBD
10% Sale Price
DELAWARE
Excise Taxes for Retail Businesses
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 and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
DISTRICT OF COLUMBIA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
91% Sale Price
E Liquid With Nicotine
91% Sale Price
E Liquid Synthetic Nicotine
91% Sale Price
Prefilled Pod without Nicotine
91% Sale Price
Prefilled Pod with Nicotine
91% Sale Price
Prefilled Pod with Synthetic Nicotine
91% Sale Price
Vape Mod with Internal Battery
91% Sale Price
Vape Mod with External Battery
91% Sale Price
Vape Mod No Battery
91% Sale Price
Vape Kit with Internal Battery
91% Sale Price
Vape Kit with External Battery
91% Sale Price
Vape Kit No Battery
91% Sale Price
Vape Pod System and E Liquid without Nicotine
91% Sale Price
Vape Pod System and E Liquid with Nicotine
91% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
91% Sale Price
Vape Pod System without E Liquid
91% Sale Price
Vape Tank without Liquid
91% Sale Price
Vape Pod without Liquid
91% Sale Price
Vape Device Battery
91% Sale Price
Vape Accessories
91% Sale Price
Vape Coils
91% Sale Price
E Liquid with CBD
91% Sale Price
Prefilled Pod with CBD
91% Sale Price
Vape Pod System with CBD
91% Sale Price
GEORGIA
Excise Taxes for Retail Businesses
E Liquid With Nicotine
7% Sale Price
E Liquid Synthetic Nicotine
7% Sale Price
Prefilled Pod with Nicotine
7% Sale Price
Prefilled Pod with Synthetic Nicotine
7% Sale Price
ILLINOIS
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
15% Sale Price
E Liquid With Nicotine
15% Sale Price
E Liquid Synthetic Nicotine
15% Sale Price
Prefilled Pod without Nicotine
15% Sale Price
Prefilled Pod with Nicotine
15% Sale Price
Prefilled Pod with Synthetic Nicotine
15% Sale Price
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System and E Liquid without Nicotine
15% Sale Price
Vape Pod System and E Liquid with Nicotine
15% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
E Liquid with CBD
15% Sale Price
Prefilled Pod with CBD
15% Sale Price
Vape Pod System with CBD
15% Sale Price
Vape Tank without Liquid
15% Sale Price
KANSAS
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
$0.05 per ML
E Liquid With Nicotine
$0.05 per ML
E Liquid Synthetic Nicotine
$0.05 per ML
Prefilled Pod without 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 and E Liquid without Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
E Liquid with CBD
$0.05 per ML
Prefilled Pod with CBD
$0.05 per ML
Vape Pod System with CBD
$0.05 per ML
KENTUCKY
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
15% Sale Price
E Liquid With Nicotine
15% Sale Price
E Liquid Synthetic Nicotine
15% Sale Price
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Tank without Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
Nicotine Gum
15% Sale Price
E Liquid with CBD
15% Sale Price
LOUISIANA
Excise Taxes for Retail Businesses
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 and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
MAINE
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
43% Mfr. Price
E Liquid With Nicotine
43% Mfr. Price
E Liquid Synthetic Nicotine
43% Mfr. Price
Prefilled Pod without Nicotine
43% Mfr. Price
Prefilled Pod with Nicotine
43% Mfr. Price
Prefilled Pod with Synthetic Nicotine
43% Mfr. Price
Vape Mod with Internal Battery
43% Mfr. Price
Vape Mod with External Battery
43% Mfr. Price
Vape Mod No Battery
43% Mfr. Price
Vape Kit with Internal Battery
43% Mfr. Price
Vape Kit with External Battery
43% Mfr. Price
Vape Kit No Battery
43% Mfr. Price
Vape Pod System and E Liquid without Nicotine
43% Mfr. Price
Vape Pod System and E Liquid with Nicotine
43% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
43% Mfr. Price
Vape Pod System without E Liquid
43% Mfr. Price
E Liquid with CBD
43% Mfr. Price
Prefilled Pod with CBD
43% Mfr. Price
Vape Pod System with CBD
43% Mfr. Price
MASSACHUSETTS
Excise Taxes for Retail Businesses
E Liquid Synthetic Nicotine
75% Mfr. Price
Prefilled Pod without Nicotine
75% Mfr. Price
Prefilled Pod with Nicotine
75% Mfr. Price
Prefilled Pod with Synthetic Nicotine
75% Mfr. Price
Vape Mod with Internal Battery
75% Mfr. Price
Vape Mod with External Battery
75% Mfr. Price
Vape Mod No Battery
75% Mfr. Price
Vape Kit with Internal Battery
75% Mfr. Price
Vape Kit with External Battery
75% Mfr. Price
Vape Kit No Battery
75% Mfr. Price
Vape Pod System and E Liquid without Nicotine
75% Mfr. Price
Vape Pod System and E Liquid with Nicotine
75% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
75% Mfr. Price
Vape Pod System without E Liquid
75% Mfr. Price
Vape Tank without Liquid
75% Mfr. Price
Vape Pod without Liquid
75% Mfr. Price
Vape Device Battery
75% Mfr. Price
Vape Device Charger
75% Mfr. Price
Vape Accessories
75% Mfr. Price
Vape Coils
75% Mfr. Price
E Liquid with CBD
75% Mfr. Price
Prefilled Pod with CBD
75% Mfr. Price
Vape Pod System with CBD
75% Mfr. Price
E Liquid Without Nicotine
75% Mfr. Price
E Liquid With Nicotine
75% Mfr. Price
MINNESOTA
Excise Taxes for Retail Businesses
E Liquid With Nicotine
95% Mfr. Price
Prefilled Pod with Nicotine
95% Mfr. Price
Vape Pod System and E Liquid with Nicotine
95% Mfr. Price
NEVADA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
30% Mfr. Price
E Liquid With Nicotine
30% Mfr. Price
E Liquid Synthetic Nicotine
30% Mfr. Price
Prefilled Pod without Nicotine
30% Mfr. Price
Prefilled Pod with Nicotine
30% Mfr. Price
Prefilled Pod with Synthetic Nicotine
30% Mfr. Price
Vape Mod with Internal Battery
30% Mfr. Price
Vape Mod with External Battery
30% Mfr. Price
Vape Mod No Battery
30% Mfr. Price
Vape Kit with Internal Battery
30% Mfr. Price
Vape Kit with External Battery
30% Mfr. Price
Vape Kit No Battery
30% Mfr. Price
Vape Pod System and E Liquid without Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Nicotine
30% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
30% Mfr. Price
Vape Pod System without E Liquid
30% Mfr. Price
Vape Pod without Liquid
30% Mfr. Price
Vape Device Battery
30% Mfr. Price
Vape Device Charger
30% Mfr. Price
Vape Accessories
30% Mfr. Price
Vape Coils
30% Mfr. Price
E Liquid with CBD
30% Mfr. Price
Prefilled Pod with CBD
30% Mfr. Price
Vape Pod System with CBD
30% Mfr. Price
Vape Tank without Liquid
30% Mfr. Price
NEW HAMPSHIRE
Excise Taxes for Retail Businesses
E Liquid With Nicotine
8% Mfr. Price
E Liquid Synthetic Nicotine
8% Mfr. Price
Prefilled Pod with Nicotine
$0.30 per ML
Prefilled Pod with Synthetic Nicotine
$0.30 per ML
Vape Pod System and E Liquid with Nicotine
$0.30 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.30 per ML
NEW JERSEY
Excise Taxes for Retail Businesses
E Liquid With Nicotine
10% Sale Price
E Liquid Synthetic Nicotine
10% Sale Price
Prefilled Pod with Nicotine
$0.10 per ML
Prefilled Pod with Synthetic Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.10 per ML
NEW MEXICO
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
12.5% Mfr. Price
E Liquid With Nicotine
12.5% Mfr. Price
E Liquid Synthetic Nicotine
12.5% Mfr. Price
Closed Vape Cartridge
$0.50 Per Cartridge
OHIO
Excise Taxes for Retail Businesses
E Liquid With Nicotine
$0.10 per ML
E Liquid Synthetic Nicotine
$0.10 per ML
Prefilled Pod with Nicotine
$0.10 per ML
Prefilled Pod with Synthetic Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Nicotine
$0.10 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.10 per ML
OREGON
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
65% Mfr. Price
E Liquid With Nicotine
65% Mfr. Price
E Liquid Synthetic Nicotine
65% Mfr. Price
Prefilled Pod without Nicotine
65% Mfr. Price
Prefilled Pod with Nicotine
65% Mfr. Price
Prefilled Pod with Synthetic Nicotine
65% Mfr. Price
Vape Mod with Internal Battery
65% Mfr. Price
Vape Mod with External Battery
65% Mfr. Price
Vape Mod No Battery
65% Mfr. Price
Vape Kit with Internal Battery
65% Mfr. Price
Vape Kit with External Battery
65% Mfr. Price
Vape Kit No Battery
65% Mfr. Price
Vape Pod System and E Liquid without Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
65% Mfr. Price
Vape Pod System without E Liquid
65% Mfr. Price
Vape Tank without Liquid
65% Mfr. Price
Vape Pod without Liquid
65% Mfr. Price
Vape Accessories
65% Mfr. Price
Vape Coils
65% Mfr. Price
E Liquid with CBD
65% Mfr. Price
Prefilled Pod with CBD
65% Mfr. Price
Vape Pod System with CBD
65% Mfr. Price
PENNSYLVANIA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
40% Sale Price
E Liquid With Nicotine
40% Sale Price
E Liquid Synthetic Nicotine
40% Sale Price
Prefilled Pod without Nicotine
40% Sale Price
Prefilled Pod with Nicotine
40% Sale Price
Prefilled Pod with Synthetic Nicotine
40% Sale Price
Vape Kit with Internal Battery
40% Sale Price
Vape Kit with External Battery
40% Sale Price
Vape Pod System and E Liquid without Nicotine
40% Sale Price
Vape Pod System and E Liquid with Nicotine
40% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
40% Sale Price
Vape Pod System without E Liquid
40% Sale Price
E Liquid with CBD
40% Sale Price
Prefilled Pod with CBD
40% Sale Price
Vape Pod System with CBD
40% Sale Price
UTAH
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
56% Mfr. Price
E Liquid With Nicotine
56% Mfr. Price
E Liquid Synthetic Nicotine
56% Mfr. Price
Prefilled Pod without Nicotine
56% Mfr. Price
Prefilled Pod with Nicotine
56% Mfr. Price
Prefilled Pod with Synthetic Nicotine
56% Mfr. Price
Vape Pod System and E Liquid without Nicotine
56% Mfr. Price
Vape Pod System and E Liquid with Nicotine
56% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
56% Mfr. Price
E Liquid with CBD
56% Mfr. Price
Prefilled Pod with CBD
56% Mfr. Price
Vape Pod System with CBD
56% Mfr. Price
VERMONT
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
92% Sale Price
E Liquid With Nicotine
92% Sale Price
E Liquid Synthetic Nicotine
92% Sale Price
Prefilled Pod without Nicotine
92% Sale Price
Prefilled Pod with Nicotine
92% Sale Price
Prefilled Pod with Synthetic Nicotine
92% Sale Price
Vape Mod with Internal Battery
92% Sale Price
Vape Mod with External Battery
92% Sale Price
Vape Mod No Battery
92% Sale Price
Vape Kit with Internal Battery
92% Sale Price
Vape Kit with External Battery
92% Sale Price
Vape Kit No Battery
92% Sale Price
Vape Pod System and E Liquid without Nicotine
92% Sale Price
Vape Pod System and E Liquid with Nicotine
92% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
92% Sale Price
Vape Pod System without E Liquid
92% Sale Price
Vape Tank without Liquid
92% Sale Price
Vape Pod without Liquid
92% Sale Price
Vape Accessories
92% Sale Price
Vape Coils
92% Sale Price
E Liquid with CBD
92% Sale Price
Prefilled Pod with CBD
92% Sale Price
Vape Pod System with CBD
92% Sale Price
VIRGINIA
Excise Taxes for Retail Businesses
Nicotine Gum
20% Sale Price
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 and E Liquid with Nicotine
$0.066 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.066 per ML
WASHINGTON
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
$0.09 per ML
E Liquid With Nicotine
$0.09 per ML
E Liquid Synthetic Nicotine
$0.09 per ML
Prefilled Pod without Nicotine
$0.27 per ML
Prefilled Pod with Nicotine
$0.27 per ML
Prefilled Pod with Synthetic Nicotine
$0.27 per ML
Vape Pod System and E Liquid without Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.27 per ML
E Liquid with CBD
$0.09 per ML
Prefilled Pod with CBD
$0.27 per ML
Vape Pod System with CBD
$0.27 per ML
WEST VIRGINIA
Excise Taxes for Retail Businesses
E Liquid Without Nicotine
$0.075 per ML
E Liquid With Nicotine
$0.075 per ML
E Liquid Synthetic Nicotine
$0.075 per ML
Prefilled Pod without Nicotine
$0.075 per ML
Prefilled Pod with Nicotine
$0.075 per ML
Prefilled Pod with Synthetic Nicotine
$0.075 per ML
Vape Pod System and E Liquid without Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.075 per ML
E Liquid with CBD
$0.075 per ML
Prefilled Pod with CBD
$0.075 per ML
Vape Pod System with CBD
$0.075 per ML
WISCONSIN
Excise Taxes for Retail Businesses
Prefilled Pod without 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 and E Liquid without Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Nicotine
$0.05 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.05 per ML
Prefilled Pod with CBD
$0.05 per ML
Vape Pod System with CBD
$0.05 per ML
WYOMING
Excise Taxes for Retail Businesses
E Liquid With Nicotine
15% Mfr. Price
E Liquid Synthetic Nicotine
15% Mfr. Price
Prefilled Pod with Nicotine
15% Mfr. Price
Prefilled Pod with Synthetic Nicotine
15% Mfr. Price
Vape Mod with Internal Battery
15% Mfr. Price
Vape Mod with External Battery
15% Mfr. Price
Vape Mod No Battery
15% Mfr. Price
Vape Kit with Internal Battery
15% Mfr. Price
Vape Kit with External Battery
15% Mfr. Price
Vape Kit No Battery
15% Mfr. Price
Vape Pod System and E Liquid without Nicotine
15% Mfr. Price
Vape Pod System and E Liquid with Nicotine
15% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
15% Mfr. Price
Vape Pod System without E Liquid
15% Mfr. Price
Vape Tank without Liquid
15% Mfr. Price
Vape Pod without Liquid
15% Mfr. Price
Vape Accessories
15% Mfr. Price
Vape Coils
15% Mfr. Price
Vape Pod Systems with CBD
15% Mfr. Price