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State Taxes
California
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | 52.92% Mfr. Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 52.92% Mfr. Price |
| Pre-filled Pod with Synthetic Nicotine | 52.92% Mfr. Price |
| Pre-filled Pod with Nicotine | 52.92% Mfr. Price |
| E-Liquid with Nicotine | 52.92% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 52.92% Mfr. Price |
Colorado
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | 56% Mfr. Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 56% Mfr. Price |
| Pre-filled Pod with Synthetic Nicotine | 56% Mfr. Price |
| Pre-filled Pod with Nicotine | 56% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 56% Mfr. Price |
Connecticut
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | 10% Sale Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 10% Sale Price |
| Pre-filled Pod with Synthetic Nicotine | $0.40/ml |
| Pre-filled Pod with Nicotine | $0.40/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 E-Liquid | 10% Sale Price |
| E-Liquid with Nicotine | 10% Sale Price |
| E-Liquid with Synthetic Nicotine | 10% Sale Price |
Delaware
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod with Nicotine | $0.05/ml |
| E-Liquid with Nicotine | $0.05/ml |
| E-Liquid with Synthetic Nicotine | $0.05/ml |
District of Columbia
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 79% Sale Price |
| Pre-filled Pod with Nicotine | 79% Sale Price |
| Pre-filled Pod with Synthetic Nicotine | 79% Sale Price |
| Vape Mod with Internal Battery | 79% Sale Price |
| Vape Mod with External Battery | 79% Sale Price |
| Vape Mod no Battery | 79% Sale Price |
| Vape Kit with Internal Battery | 79% Sale Price |
| Vape Kit with External Battery | 79% Sale Price |
| Vape Kit No Battery | 79% Sale Price |
| Vape Pod System and E-Liquid without Nicotine | 79% Sale Price |
| Vape Pod System and E-Liquid with Nicotine | 79% Sale Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 79% Sale Price |
| Vape Pod System without E-Liquid | 79% Sale Price |
| Vape Tank without E-Liquid | 79% Sale Price |
| Vape Pod without E-Liquid | 79% Sale Price |
| Vape Device Battery | 79% Sale Price |
| Vape Accessories | 79% Sale Price |
| Vape Coils | 79% Sale Price |
| E-Liquid without Nicotine | 79% Sale Price |
| E-Liquid with Nicotine | 79% Sale Price |
| E-Liquid with Synthetic Nicotine | 79% Sale Price |
Georgia
| Category | Rate |
|---|---|
| Pre-filled Pod with Nicotine | $0.05/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.05/ml |
| E-Liquid without Nicotine | 7% Sale Price |
| E-Liquid with Nicotine | 7% Sale Price |
| E-Liquid with Synthetic Nicotine | 7% Sale Price |
Hawaii
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 70% Wholesale Price |
| Pre-filled Pod with Nicotine | 70% Wholesale Price |
| Pre-filled Pod with Synthetic Nicotine | 70% Wholesale Price |
| Vape Mod with Internal Battery | 70% Wholesale Price |
| Vape Mod with External Battery | 70% Wholesale Price |
| Vape Mod no Battery | 70% Wholesale Price |
| Vape Kit with Internal Battery | 70% Wholesale Price |
| Vape Kit with External Battery | 70% Wholesale Price |
| Vape Kit No Battery | 70% Wholesale Price |
| Vape Pod System and E-Liquid without Nicotine | 70% Wholesale Price |
| Vape Pod System and E-Liquid with Nicotine | 70% Wholesale Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 70% Wholesale Price |
| Vape Pod System without E-Liquid | 70% Wholesale Price |
| Vape Tank without E-Liquid | 70% Wholesale Price |
| Vape Pod without E-Liquid | 70% Wholesale Price |
| Vape Device Battery | 70% Wholesale Price |
| Vape Accessories | 70% Wholesale Price |
| Vape Coils | 70% Wholesale Price |
| E-Liquid without Nicotine | 70% Wholesale Price |
| E-Liquid with Nicotine | 70% Wholesale Price |
| E-Liquid with Synthetic Nicotine | 70% Wholesale Price |
Illinois
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 15% Sale Price |
| Pre-filled Pod with Nicotine | 15% Sale Price |
| Pre-filled 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 Tank without E-Liquid | 15% Sale Price |
| Vape Pod without E-Liquid | 15% Sale Price |
| Vape Device Battery | 15% Sale Price |
| Vape Accessories | 15% Sale Price |
| Vape Coils | 15% Sale Price |
| E-Liquid without Nicotine | 15% Sale Price |
| E-Liquid with Nicotine | 15% Sale Price |
| E-Liquid with Synthetic Nicotine | 15% Sale Price |
Indiana
| Category | Rate |
|---|---|
| Pre-filled Pod with Nicotine | 15% Mfr. Price |
| Pre-filled Pod with Synthetic 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 |
Kansas
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | $0.05/ml |
| Pre-filled Pod with Nicotine | $0.05/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid without Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.05/ml |
| E-Liquid without Nicotine | $0.05/ml |
| E-Liquid with Nicotine | $0.05/ml |
| E-Liquid with Synthetic Nicotine | $0.05/ml |
Kentucky
| Category | Rate |
|---|---|
| Vape Pod System without E-Liquid | 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 |
| E-Liquid with CBD | 15% Sale Price |
| E-Liquid without Nicotine | 15% Sale Price |
| E-Liquid with Nicotine | 15% Sale Price |
| E-Liquid with Synthetic Nicotine | 15% Sale Price |
| Closed Vape Cartridges | $1.50/cart |
Louisiana
| Category | Rate |
|---|---|
| Pre-filled Pod with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod with Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.05/ml |
| E-Liquid with Nicotine | $0.05/ml |
| E-Liquid with Synthetic Nicotine | $0.05/ml |
Maine
| Category | Rate |
|---|---|
| Pre-filled Pod with Synthetic Nicotine | 43% Mfr. Price |
| Pre-filled Pod with 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 |
| E-Liquid with Nicotine | 43% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 43% Mfr. Price |
| E-Liquid without Nicotine | 43% Mfr. Price |
Massachusetts
| Category | Rate |
|---|---|
| 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 E-Liquid | 75% Sale Price |
| Vape Pod System and E-Liquid with Nicotine | 75% Sale Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 75% Sale Price |
| Vape Pod System without E-Liquid | 75% Sale Price |
| Vape Tank without E-Liquid | 75% Sale Price |
| Vape Pod without E-Liquid | 75% Sale Price |
| Vape Device Battery | 75% Sale Price |
| Vape Accessories | 75% Sale Price |
| Vape Coils | 75% Sale Price |
| E-Liquid without Nicotine | 75% Sale Price |
| E-Liquid with Nicotine | 75% Sale Price |
| E-Liquid with Synthetic Nicotine | 75% Sale Price |
Minnesota
| Category | Rate |
|---|---|
| Pre-filled Pod with Nicotine | 95% Mfr. Price |
| Vape Pod System and E-Liquid with Nicotine | 95% Mfr. Price |
| E-Liquid with Nicotine | 95% Mfr. Price |
Nebraska
| Category | Rate |
|---|---|
| Pre-filled Pod with Nicotine | 10% Mfr. Price |
| Vape Pod System and E-Liquid with Nicotine | 10% Mfr. Price |
| E-Liquid with Nicotine | 10% Mfr. Price |
| Vape Pod System and E-Liquid without Nicotine | 10% Mfr. Price |
| Vape Pod System and E-Liquid with Nicotine | 10% Mfr. Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 10% Mfr. Price |
Nevada
| Category | Rate |
|---|---|
| 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 E-Liquid | 30% Mfr. Price |
| Vape Device Battery | 30% Mfr. Price |
| Vape Device Charger | 30% Mfr. Price |
| Vape Device Accessories | 30% Mfr. Price |
| Vape Coils | 30% Mfr. Price |
| Vape Tank without E-Liquid | 30% Mfr. Price |
| E-Liquid without Nicotine | 30% Mfr. Price |
| E-Liquid with Nicotine | 30% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 30% Mfr. Price |
New Hampshire
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | $0.30/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.30/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.30/ml |
| Pre-filled Pod with Nicotine | $0.30/ml |
| E-Liquid with Nicotine | 8% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 8% Mfr. Price |
New Jersey
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | $0.10/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.10/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.10/ml |
| Pre-filled Pod with Nicotine | $0.10/ml |
New Mexico
| Category | Rate |
|---|---|
| E-Liquid without Nicotine | 12.5% of Wholesale Value |
| E-Liquid with Nicotine | 12.5% of Wholesale Value |
| E-Liquid with Synthetic Nicotine | 12.5% of Wholesale Value |
| Closed Vape Cartridges | $0.50/cart |
North Carolina
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod with Nicotine | $0.05/ml |
| E-Liquid with Nicotine | $0.05/ml |
| E-Liquid with Synthetic Nicotine | $0.05/ml |
Ohio
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | $0.10/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.10/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.10/ml |
| Pre-filled Pod with Nicotine | $0.10/ml |
| E-Liquid with Nicotine | $0.10/ml |
| E-Liquid with Synthetic Nicotine | $0.10/ml |
Oregon
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 65% Mfr. Price |
| Pre-filled Pod with Nicotine | 65% Mfr. Price |
| Pre-filled 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 E-Liquid | 65% Mfr. Price |
| Vape Pod without E-Liquid | 65% Mfr. Price |
| Vape Device Battery | 65% Mfr. Price |
| Vape Accessories | 65% Mfr. Price |
| Vape Coils | 65% Mfr. Price |
| E-Liquid without Nicotine | 65% Mfr. Price |
| E-Liquid with Nicotine | 65% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 65% Mfr. Price |
Pennsylvania
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 40% Sale Price |
| Pre-filled Pod with Nicotine | 40% Sale Price |
| Pre-filled 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 without Nicotine | 40% Sale Price |
| E-Liquid with Nicotine | 40% Sale Price |
| E-Liquid with Synthetic Nicotine | 40% Sale Price |
Utah
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 56% Sale Price |
| Pre-filled Pod with Nicotine | 56% Sale Price |
| Pre-filled Pod with Synthetic Nicotine | 56% Sale Price |
| Vape Pod System and E-Liquid without Nicotine | 56% Sale Price |
| Vape Pod System and E-Liquid with Nicotine | 56% Sale Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 56% Sale Price |
| Vape Pod System without E-Liquid | 56% Sale Price |
| E-Liquid without Nicotine | 56% Sale Price |
| E-Liquid with Nicotine | 56% Sale Price |
| E-Liquid with Synthetic Nicotine | 56% Sale Price |
Vermont
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 92% Sale Price |
| Pre-filled Pod with Nicotine | 92% Sale Price |
| Pre-filled Pod with Synthetic Nicotine | 92% Sale Price |
| Vape Mod with Internal Battery | 92% Mfr. Price |
| Vape Mod with External Battery | 92% Mfr. Price |
| Vape Mod No Battery | 92% Mfr. Price |
| Vape Kit with Internal Battery | 92% Mfr. Price |
| Vape Kit with External Battery | 92% Mfr. Price |
| Vape Kit No Battery | 92% Mfr. Price |
| Vape Pod System and E-Liquid without Nicotine | 92% Mfr. Price |
| Vape Pod System and E-Liquid with Nicotine | 92% Mfr. Price |
| Vape Pod System and E-Liquid with Synthetic Nicotine | 92% Mfr. Price |
| Vape Pod System without E-Liquid | 92% Mfr. Price |
| Vape Pod without E-Liquid | 92% Mfr. Price |
| Vape Device Battery | 92% Mfr. Price |
| Vape Device Charger | 92% Mfr. Price |
| Vape Device Accessories | 92% Mfr. Price |
| Vape Coils | 92% Mfr. Price |
| Vape Tank without E-Liquid | 92% Mfr. Price |
| E-Liquid without Nicotine | 92% Mfr. Price |
| E-Liquid with Nicotine | 92% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 92% Mfr. Price |
Virginia
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid with Nicotine | $0.066/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.066/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.066/ml |
| Pre-filled Pod with Nicotine | $0.066/ml |
| E-Liquid with Nicotine | $0.066/ml |
| E-Liquid with Synthetic Nicotine | $0.066/ml |
Washington
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid without Nicotine | $0.27/ml |
| Vape Pod System and E-Liquid with Nicotine | $0.27/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.27/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.27/ml |
| Pre-filled Pod without Nicotine | $0.27/ml |
| Pre-filled Pod with Nicotine | $0.27/ml |
| E-Liquid without Nicotine | $0.09/ml |
| E-Liquid with Nicotine | $0.09/ml |
| E-Liquid with Synthetic Nicotine | $0.09/ml |
West Virginia
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid without Nicotine | $0.075/ml |
| Vape Pod System and E-Liquid with Nicotine | $0.075/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.075/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.075/ml |
| Pre-filled Pod without Nicotine | $0.075/ml |
| Pre-filled Pod with Nicotine | $0.075/ml |
| E-Liquid without Nicotine | $0.075/ml |
| E-Liquid with Nicotine | $0.075/ml |
| E-Liquid with Synthetic Nicotine | $0.075/ml |
Wisconsin
| Category | Rate |
|---|---|
| Vape Pod System and E-Liquid without Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Nicotine | $0.05/ml |
| Vape Pod System and E-Liquid with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod with Synthetic Nicotine | $0.05/ml |
| Pre-filled Pod without Nicotine | $0.05/ml |
| Pre-filled Pod with Nicotine | $0.05/ml |
Wyoming
| Category | Rate |
|---|---|
| Pre-filled Pod without Nicotine | 15% Mfr. Price |
| Pre-filled Pod with Nicotine | 15% Mfr. Price |
| Pre-filled 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 Pod without E-Liquid | 15% Mfr. Price |
| Vape Device Battery | 15% Mfr. Price |
| Vape Device Charger | 15% Mfr. Price |
| Vape Accessories | 15% Mfr. Price |
| Vape Coils | 15% Mfr. Price |
| Vape Tank without E-Liquid | 15% Mfr. Price |
| E-Liquid without Nicotine | 15% Mfr. Price |
| E-Liquid with Nicotine | 15% Mfr. Price |
| E-Liquid with Synthetic Nicotine | 15% Mfr. Price |
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