State Excise Tax Guide

A state-by-state reference for vapor product excise tax and how LA Vapor Wholesale currently handles it by customer type. Use it to check a state before quoting, then confirm anything unusual before invoicing.

Rates re-checked September 16, 2026

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This is a sales and reference guide, not tax or legal advice. Product definitions, customer licenses or exemptions, local taxes, and effective dates can all change the result.
Only the states listed below are tracked in this reference. A state not listed here isn't covered by this guide and should be checked separately.
Six states — Hawaii, Indiana, Nebraska, Utah, Washington, and Wyoming — have conflicting handling instructions across source tabs. These are marked with an asterisk (*) and should be confirmed internally before being relied on for a quote.
Verify unusual or high-value orders before quoting, especially where a category shows a dash (no separately listed rate).

What each handling status means

Distributor OnlyExcise tax is passed only when the customer is a distributor.
All CustomersExcise tax is passed to every customer, regardless of type.
No Pass TaxLA Vapor does not pass this tax through under current internal policy.
CA Tax-Paid OnlyCalifornia only — product must already be California tax-paid; special handling applies.
Not SpecifiedNo internal handling policy is on file for this state yet.

StateTax handling

AlabamaNot Specified

E-Liquid (Nicotine): — through 9/30/26*

E-Liquid (Synthetic Nic): — through 9/30/26*

E-Liquid (0mg): — through 9/30/26*

Disposables / Prefilled Pods: — through 9/30/26*

Prefilled / Disposable (0mg): — through 9/30/26*

Closed Vape Cartridges: — through 9/30/26*

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: — through 9/30/26*

State note: No statewide vapor excise through Sept. 30, 2026. A $0.10/mL vapor products tax begins Oct. 1, 2026. Source

AlaskaNot Specified

E-Liquid (Nicotine): —

E-Liquid (Synthetic Nic): —

E-Liquid (0mg): —

Disposables / Prefilled Pods: —

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: —

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

ArizonaNot Specified

E-Liquid (Nicotine): —

E-Liquid (Synthetic Nic): —

E-Liquid (0mg): —

Disposables / Prefilled Pods: —

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: —

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

CaliforniaCA Tax-Paid Only

E-Liquid (Nicotine): 51.08% wholesale cost

E-Liquid (Synthetic Nic): 51.08% wholesale cost

E-Liquid (0mg): —

Disposables / Prefilled Pods: 51.08% wholesale cost

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: 51.08% wholesale cost

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

State note: 51.08% of wholesale cost effective July 1, 2026 through June 30, 2027. Nicotine electronic cigarettes may also be subject to California retail CECET. Source

ColoradoDistributor Only

E-Liquid (Nicotine): 56% mfr. list price

E-Liquid (Synthetic Nic): 56% mfr. list price

E-Liquid (0mg): —

Disposables / Prefilled Pods: 56% mfr. list price

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: —

Vape Hardware / Mods / Kits: —

Nicotine Pouches: 56% mfr. list price

CBD / Hemp Vape: —

ConnecticutAll Customers

E-Liquid (Nicotine): $0.40/mL liquid

E-Liquid (Synthetic Nic): $0.40/mL liquid

E-Liquid (0mg): $0.40/mL liquid

Disposables / Prefilled Pods: $0.40/mL liquid

Prefilled / Disposable (0mg): $0.40/mL liquid

Closed Vape Cartridges: $0.40/mL liquid

Vape Hardware / Mods / Kits: 10% wholesale

Nicotine Pouches: —

CBD / Hemp Vape: $0.40/mL liquid*

State note: Electronic cigarette liquid is $0.40/mL; other electronic cigarette products are 10% of wholesale sale price. Source

DelawareAll Customers

E-Liquid (Nicotine): $0.05/mL nicotine solution

E-Liquid (Synthetic Nic): $0.05/mL nicotine solution

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.05/mL nicotine solution

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.05/mL nicotine solution

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

District of ColumbiaAll Customers

E-Liquid (Nicotine): 64% wholesale

E-Liquid (Synthetic Nic): 64% wholesale

E-Liquid (0mg): 64% wholesale

Disposables / Prefilled Pods: 64% wholesale

Prefilled / Disposable (0mg): 64% wholesale

Closed Vape Cartridges: 64% wholesale

Vape Hardware / Mods / Kits: 64% wholesale

Nicotine Pouches: —

CBD / Hemp Vape: 64% wholesale

State note: 2026 other tobacco product rate is 64% of wholesale price; the prior 79% entry was outdated for vapor products. Source

FloridaNot Specified

E-Liquid (Nicotine): —

E-Liquid (Synthetic Nic): —

E-Liquid (0mg): —

Disposables / Prefilled Pods: —

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: —

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

GeorgiaAll Customers

E-Liquid (Nicotine): 7% wholesale

E-Liquid (Synthetic Nic): 7% wholesale

E-Liquid (0mg): 7% wholesale

Disposables / Prefilled Pods: $0.05/mL

Prefilled / Disposable (0mg): $0.05/mL

Closed Vape Cartridges: $0.05/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: 7% open / $0.05/mL closed*

HawaiiNo Pass Tax *

E-Liquid (Nicotine): 70% wholesale

E-Liquid (Synthetic Nic): 70% wholesale

E-Liquid (0mg): 70% wholesale

Disposables / Prefilled Pods: 70% wholesale

Prefilled / Disposable (0mg): 70% wholesale

Closed Vape Cartridges: 70% wholesale

Vape Hardware / Mods / Kits: 70% wholesale

Nicotine Pouches: 70% wholesale*

CBD / Hemp Vape: —

IllinoisAll Customers

E-Liquid (Nicotine): 45% wholesale

E-Liquid (Synthetic Nic): 45% wholesale

E-Liquid (0mg): 45% wholesale

Disposables / Prefilled Pods: 45% wholesale

Prefilled / Disposable (0mg): 45% wholesale

Closed Vape Cartridges: 45% wholesale

Vape Hardware / Mods / Kits: 45% wholesale*

Nicotine Pouches: —

CBD / Hemp Vape: See note*

IndianaNo Pass Tax *

E-Liquid (Nicotine): 30% gross retail income (open)

E-Liquid (Synthetic Nic): 30% gross retail income (open)

E-Liquid (0mg): 30% gross retail income (open)

Disposables / Prefilled Pods: 30% wholesale (closed)

Prefilled / Disposable (0mg): 30% wholesale (closed)

Closed Vape Cartridges: 30% wholesale (closed)

Vape Hardware / Mods / Kits: —

Nicotine Pouches: See note*

CBD / Hemp Vape: —

State note: Open system: 30% of gross retail income; closed system: 30% of wholesale price. Nicotine pouch treatment can depend on classification, so the pouch cell is flagged. Source

KansasAll Customers

E-Liquid (Nicotine): $0.05/mL

E-Liquid (Synthetic Nic): $0.05/mL

E-Liquid (0mg): $0.05/mL

Disposables / Prefilled Pods: $0.05/mL

Prefilled / Disposable (0mg): $0.05/mL

Closed Vape Cartridges: $0.05/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: $0.05/mL

KentuckyDistributor Only

E-Liquid (Nicotine): 15% distributor selling price

E-Liquid (Synthetic Nic): 15% distributor selling price

E-Liquid (0mg): 15% distributor selling price

Disposables / Prefilled Pods: $1.50 / cartridge

Prefilled / Disposable (0mg): $1.50 / cartridge

Closed Vape Cartridges: $1.50 / cartridge

Vape Hardware / Mods / Kits: 15% distributor selling price

Nicotine Pouches: —

CBD / Hemp Vape: 15% open / $1.50 closed*

State note: Open vaping systems: 15% of the actual price at which the distributor sells the product; closed systems: $1.50 per cartridge. Definitions include nicotine and non-nicotine substances. Source

LouisianaAll Customers

E-Liquid (Nicotine): $0.15/mL

E-Liquid (Synthetic Nic): $0.15/mL

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.15/mL

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.15/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

MaineAll Customers

E-Liquid (Nicotine): 75% wholesale

E-Liquid (Synthetic Nic): 75% wholesale

E-Liquid (0mg): 75% wholesale

Disposables / Prefilled Pods: 75% wholesale

Prefilled / Disposable (0mg): 75% wholesale

Closed Vape Cartridges: 75% wholesale

Vape Hardware / Mods / Kits: 75% wholesale

Nicotine Pouches: See note*

CBD / Hemp Vape: 75% wholesale

MassachusettsAll Customers

E-Liquid (Nicotine): 75% wholesale

E-Liquid (Synthetic Nic): 75% wholesale

E-Liquid (0mg): 75% wholesale

Disposables / Prefilled Pods: 75% wholesale

Prefilled / Disposable (0mg): 75% wholesale

Closed Vape Cartridges: 75% wholesale

Vape Hardware / Mods / Kits: 75% wholesale

Nicotine Pouches: —

CBD / Hemp Vape: 75% wholesale

MinnesotaDistributor Only

E-Liquid (Nicotine): 95% wholesale

E-Liquid (Synthetic Nic): 95% wholesale

E-Liquid (0mg): —

Disposables / Prefilled Pods: 95% wholesale

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: 95% wholesale

Vape Hardware / Mods / Kits: —

Nicotine Pouches: See note*

CBD / Hemp Vape: —

State note: Nicotine solution products are 95% of wholesale sales price; 0mg liquid and reusable/refillable components are not subject to the nicotine solution tax. Source

NebraskaNo Pass Tax *

E-Liquid (Nicotine): $0.05/mL ≤3mL; 10% purchase price >3mL

E-Liquid (Synthetic Nic): $0.05/mL ≤3mL; 10% purchase price >3mL

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.05/mL ≤3mL; 10% purchase price >3mL

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.05/mL ≤3mL; 10% purchase price >3mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: 20% wholesale purchase price

CBD / Hemp Vape: —

State note: ENDS with <=3 mL of nicotine/nicotine-analogue consumable material: $0.05/mL; >3 mL: 10% of first-owner purchase/selling price. Alternative nicotine products are 20% of wholesale purchase price. Source

NevadaDistributor Only

E-Liquid (Nicotine): 30% wholesale

E-Liquid (Synthetic Nic): 30% wholesale

E-Liquid (0mg): 30% wholesale

Disposables / Prefilled Pods: 30% wholesale

Prefilled / Disposable (0mg): 30% wholesale

Closed Vape Cartridges: 30% wholesale

Vape Hardware / Mods / Kits: 30% wholesale

Nicotine Pouches: —

CBD / Hemp Vape: 30% wholesale*

New HampshireDistributor Only

E-Liquid (Nicotine): 8% wholesale

E-Liquid (Synthetic Nic): 8% wholesale

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.30/mL

Prefilled / Disposable (0mg): $0.30/mL*

Closed Vape Cartridges: $0.30/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

New JerseyDistributor Only

E-Liquid (Nicotine): 30% retail (container e-liquid)

E-Liquid (Synthetic Nic): 30% retail (container e-liquid)

E-Liquid (0mg): See note*

Disposables / Prefilled Pods: $0.30/mL (liquid nicotine)

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.30/mL (liquid nicotine)

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: See note*

State note: Container e-liquid: 30% of retail sales price; liquid nicotine/closed products: $0.30/mL. Nicotine-free treatment should be checked against product definition before quoting. Source

New MexicoAll Customers

E-Liquid (Nicotine): 12.5% wholesale

E-Liquid (Synthetic Nic): 12.5% wholesale

E-Liquid (0mg): 12.5% wholesale

Disposables / Prefilled Pods: $0.50 / cartridge

Prefilled / Disposable (0mg): $0.50 / cartridge

Closed Vape Cartridges: $0.50 / cartridge

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: See note*

North CarolinaAll Customers

E-Liquid (Nicotine): $0.05/mL nicotine

E-Liquid (Synthetic Nic): $0.05/mL nicotine

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.05/mL nicotine

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.05/mL nicotine

Vape Hardware / Mods / Kits: —

Nicotine Pouches: $0.10/pkg ≤20; $0.005/unit >20

CBD / Hemp Vape: —

State note: Consumable vapor products containing nicotine: $0.05/mL; 0mg consumable vapor products are not taxed. Alternative nicotine products: $0.10/container up to 20 units, then $0.005/unit above 20. Source

OhioDistributor Only

E-Liquid (Nicotine): $0.10/mL

E-Liquid (Synthetic Nic): $0.10/mL

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.10/mL

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.10/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

OregonDistributor Only

E-Liquid (Nicotine): 65% wholesale

E-Liquid (Synthetic Nic): 65% wholesale

E-Liquid (0mg): 65% wholesale

Disposables / Prefilled Pods: 65% wholesale

Prefilled / Disposable (0mg): 65% wholesale

Closed Vape Cartridges: 65% wholesale

Vape Hardware / Mods / Kits: 65% wholesale

Nicotine Pouches: $0.65/pkg ≤20; $0.0325/unit >20

CBD / Hemp Vape: 65% wholesale

State note: Inhalant delivery systems, including devices/components, are 65% of wholesale sales price. Oral nicotine: $0.65/package <=20 units; $0.0325/unit >20. Source

PennsylvaniaDistributor Only

E-Liquid (Nicotine): 40% retailer purchase price

E-Liquid (Synthetic Nic): 40% retailer purchase price

E-Liquid (0mg): 40% retailer purchase price

Disposables / Prefilled Pods: 40% retailer purchase price

Prefilled / Disposable (0mg): 40% retailer purchase price

Closed Vape Cartridges: 40% retailer purchase price

Vape Hardware / Mods / Kits: 40% retailer purchase price

Nicotine Pouches: —

CBD / Hemp Vape: 40% retailer purchase price*

State note: E-cigarettes/vapor products, including devices and substances, are taxed at 40% of the retailer purchase price from the wholesaler/manufacturer. Source

TennesseeNo Pass Tax

E-Liquid (Nicotine): 10% wholesale

E-Liquid (Synthetic Nic): 10% wholesale

E-Liquid (0mg): See note*

Disposables / Prefilled Pods: 10% wholesale

Prefilled / Disposable (0mg): See note*

Closed Vape Cartridges: 10% wholesale

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: See note*

State note: Effective July 1, 2025, vapor products are taxed at 10% of wholesale cost. Empty refillable equipment is excluded. Source

UtahDistributor Only *

E-Liquid (Nicotine): 71% mfr. sales price

E-Liquid (Synthetic Nic): 71% mfr. sales price

E-Liquid (0mg): 71% mfr. sales price*

Disposables / Prefilled Pods: 71% mfr. sales price

Prefilled / Disposable (0mg): 71% mfr. sales price*

Closed Vape Cartridges: 71% mfr. sales price

Vape Hardware / Mods / Kits: 71% mfr. sales price

Nicotine Pouches: $1/can + $0.05/pouch over 20

CBD / Hemp Vape: See note*

State note: Effective July 1, 2026: electronic cigarette products and nontherapeutic nicotine devices are 71% of manufacturer sales price; nicotine pouches are $1/can plus $0.05 per pouch over 20. Source

VermontAll Customers

E-Liquid (Nicotine): 92% wholesale

E-Liquid (Synthetic Nic): 92% wholesale

E-Liquid (0mg): 92% wholesale

Disposables / Prefilled Pods: 92% wholesale

Prefilled / Disposable (0mg): 92% wholesale

Closed Vape Cartridges: 92% wholesale

Vape Hardware / Mods / Kits: 92% wholesale

Nicotine Pouches: $2.57/oz or $3.08/pkg <1.2oz

CBD / Hemp Vape: 92% wholesale

State note: Electronic cigarettes/other tobacco products: 92% of wholesale price. Nicotine pouches/new smokeless tobacco: $2.57/oz or $3.08/package if <1.2 oz. Source

VirginiaAll Customers

E-Liquid (Nicotine): $0.11/mL liquid nicotine

E-Liquid (Synthetic Nic): $0.11/mL liquid nicotine

E-Liquid (0mg): —

Disposables / Prefilled Pods: $0.11/mL liquid nicotine

Prefilled / Disposable (0mg): —

Closed Vape Cartridges: $0.11/mL liquid nicotine

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: —

State note: Vapor products containing liquid nicotine: $0.11/mL. Source

WashingtonDistributor Only *

E-Liquid (Nicotine): 95% sales price (nicotine)

E-Liquid (Synthetic Nic): 95% sales price (nicotine)

E-Liquid (0mg): $0.09/mL >5mL accessible; otherwise $0.27/mL

Disposables / Prefilled Pods: 95% sales price (nicotine)

Prefilled / Disposable (0mg): $0.09/mL >5mL accessible; otherwise $0.27/mL

Closed Vape Cartridges: 95% sales price if nicotine

Vape Hardware / Mods / Kits: —

Nicotine Pouches: 95% sales price

CBD / Hemp Vape: $0.09/mL >5mL accessible; otherwise $0.27/mL*

State note: Beginning Jan. 1, 2026 nicotine-containing products are taxed under the 95% tobacco/nicotine products structure; nicotine-free vapor remains under the per-mL vapor tax. Source

West VirginiaAll Customers

E-Liquid (Nicotine): $0.075/mL

E-Liquid (Synthetic Nic): $0.075/mL

E-Liquid (0mg): $0.075/mL

Disposables / Prefilled Pods: $0.075/mL

Prefilled / Disposable (0mg): $0.075/mL

Closed Vape Cartridges: $0.075/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: $0.075/mL

WisconsinAll Customers

E-Liquid (Nicotine): $0.05/mL

E-Liquid (Synthetic Nic): $0.05/mL

E-Liquid (0mg): $0.05/mL

Disposables / Prefilled Pods: $0.05/mL

Prefilled / Disposable (0mg): $0.05/mL

Closed Vape Cartridges: $0.05/mL

Vape Hardware / Mods / Kits: —

Nicotine Pouches: —

CBD / Hemp Vape: $0.05/mL

State note: 2026 multi-state references show $0.05/mL vapor excise. Main sheet now applies the rate consistently to liquid/closed vapor categories rather than only disposables. Source

WyomingNo Pass Tax *

E-Liquid (Nicotine): 15% wholesale purchase price

E-Liquid (Synthetic Nic): 15% wholesale purchase price

E-Liquid (0mg): 15% wholesale purchase price

Disposables / Prefilled Pods: 15% wholesale purchase price

Prefilled / Disposable (0mg): 15% wholesale purchase price

Closed Vape Cartridges: 15% wholesale purchase price

Vape Hardware / Mods / Kits: 15% wholesale purchase price

Nicotine Pouches: 20% wholesale purchase price

CBD / Hemp Vape: 15% wholesale purchase price

State note: For wholesale treatment, vapor products are 15% of wholesale purchase price; alternative nicotine products are 20% of wholesale purchase price. Source

Select a state to see the rate for each product category.

Notes on scope

Rates shown are statewide excise tax on vapor products only. They do not include:

City or county excise taxes, which can apply on top of the state rate.
General sales tax, which applies separately in most states.
Federal PACT Act reporting and registration requirements.

Sources and methodology

Handling categories are based on the original internal workbook's State Excise Breakdown tab; unqualified "Pass Tax" entries are shown as All Customers, and "Pass Tax to Distro only" entries are shown as Distributor Only. Rates were re-checked against current state tax-agency guidance and cross-checked against the source below where a state doesn't have its own citation.

Verification dateTax Foundation – State Vaping Tax Rates
Cross-checkNCSL – It Pays to Sin: Cigarettes, Tobacco and Nicotine Taxes
CaliforniaCalifornia tax authority
ConnecticutConnecticut tax authority
District of ColumbiaDistrict of Columbia tax authority
IndianaIndiana tax authority
KentuckyKentucky tax authority
MinnesotaMinnesota tax authority
NebraskaNebraska tax authority
New JerseyNew Jersey tax authority
North CarolinaNorth Carolina tax authority
OregonOregon tax authority
PennsylvaniaPennsylvania tax authority
TennesseeTennessee tax authority
UtahUtah tax authority
VermontVermont tax authority
VirginiaVirginia tax authority
WashingtonWashington tax authority
WisconsinWisconsin tax authority
WyomingWyoming tax authority
AlabamaAlabama tax authority

Questions about a specific state or an unusual order before you quote? Confirm with your manager before invoicing.

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State Excise Tax Guide

Read this first

What each handling status means

Notes on scope

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