If you’re buying a disposable vape, the sticker price isn’t what you pay. Depending on your state, the tax can add anywhere from 5 cents per milliliter to nearly double the wholesale cost. In Minnesota, a 95% wholesale tax means a 20-dollar device costs closer to 39 dollars once the tax hits the retail price. In Washington State, a new 95% tax on nicotine products took effect January 1, 2026, matching Minnesota’s rate.
As of April 2026, 35 states plus the District of Columbia and Puerto Rico levy a vape excise tax. That’s up from 31 in mid-2024. This guide covers every taxing jurisdiction, explains how each tax works, and tells you what you’ll actually pay.
Three ways states tax vapes
Ad valorem (percentage of price). Most common. The tax is a percentage of the wholesale or retail price. Minnesota and Washington State now tie for the highest rate at 95% wholesale. Nevada’s 30% is on the low end for wholesale taxes.
Specific (per milliliter or per unit). A flat amount per milliliter of e-liquid or per cartridge. Delaware charges 5 cents per mL. Ohio charges 10 cents. North Carolina charges 5 cents. These are the cheapest taxes in the country if you’re a consumer.
Bifurcated (two-tiered). Different tax rates for open systems (bottled e-liquid and refillable devices) versus closed systems (pre-filled pods and disposables). Connecticut, Kentucky, Maryland, and several others use this approach. The closed-system tier is almost always higher, which hits disposable vape users harder.
Some states stack multiple taxes. California has a wholesale OTP tax plus a 12.5% retail ECET. Illinois has a state tax plus Cook County and Chicago taxes on top. If you live in Chicago, you’re paying three separate vape taxes on the same product.
Quick comparison: Highest vs. lowest
| Highest vape taxes | Rate | Lowest vape taxes | Rate |
| Minnesota | 95% wholesale | Delaware | $0.05/mL |
| Washington | 95% wholesale (new 2026) | North Carolina | $0.05/mL |
| Vermont | 92% wholesale | Kansas | $0.05/mL |
| D.C. | 79% wholesale | Nebraska (under 3mL) | $0.05/mL |
| Massachusetts / Maine | 75% wholesale | Georgia (closed) | $0.05/mL |
States with no vape excise tax: Alaska (municipal only), Arizona, Arkansas, Florida, Idaho, Iowa, Michigan, Mississippi, Missouri, Montana, North Dakota, Oklahoma, South Carolina, South Dakota, and Texas. Standard sales tax still applies in all of these.
State-by-state vape tax details
Alabama
$0.10 per milliliter on all e-liquid, including zero-nicotine products. Source: Alabama Department of Revenue. (Alabama public vaping ban) (Alabama vape law analysis)
Alaska
No statewide vape tax. Several municipalities impose their own: Anchorage and Matanuska-Susitna Borough at 55% of wholesale price; Juneau, NW Arctic Borough, and Petersburg Borough at 45%. Source: City of Juneau Ordinance.
California
Two-layer system. The OTP wholesale tax classifies nicotine-containing vapes as “other tobacco products.” For July 2025 through June 2026, the rate is 54.27% of the wholesale cost. On top of that, the Electronic Cigarette Excise Tax adds 12.5% at the retail level. Assembly Bill 573 (signed October 2025) increased retailer license fees to 450 dollars per location starting July 2026 and gave CDTFA additional seizure and enforcement authority. Source: California CDTFA.
Colorado
56% of the manufacturer’s list price on all nicotine-containing vapor products. Voter-approved, phased in starting 2021. Scheduled to increase to 62% in July 2027. The tax is 50% lower for products with an FDA Modified Risk (MRTP) designation, though no liquid-based vaping product has received one. Source: Colorado Department of Revenue.
Connecticut
$0.40 per milliliter on closed-system e-liquid (pods and disposables). 10% of wholesale price on open-system products (bottled e-liquid and devices). Source: Connecticut General Statutes 12-330ee.
Delaware
$0.05 per milliliter on nicotine-containing e-liquid. One of the lowest rates in the country. Source: Delaware Division of Revenue.
District of Columbia
79% of the wholesale price. Treats vapor products as “Other Tobacco Products” and taxes them at the same rate as cigarettes relative to wholesale price. Source: D.C. Office of Tax and Revenue.
Georgia
$0.05 per milliliter on closed-system refills. 7% wholesale tax on open-system products and disposables. Applies regardless of nicotine content. Source: Georgia Department of Revenue.
Hawaii
70% of the wholesale price. One of the highest ad valorem rates in the country. Source: Hawaii Department of Taxation.
Illinois
45% wholesale tax on nicotine-containing products at the state level. But that’s not the whole story.
Cook County adds $$0.20 per milliliter. Chicago adds$$1.50 per product unit plus $1.20 per milliliter. A single disposable in Chicago carries three layers of vape tax. Source: Illinois Department of Revenue.
Indiana
15% retail tax on all vapor products (with or without nicotine). An additional 15% wholesale tax on closed-system products (prefilled pods and disposables). Source: Indiana Department of Revenue.
Kansas
$0.05 per milliliter on all consumable material for electronic cigarettes, regardless of nicotine content. Source: Kansas Department of Revenue.
Kentucky
15% wholesale tax on open-system liquids and devices. $1.50 per closed-system cartridge or pod. Applies whether or not the product contains nicotine. Source: Kentucky Department of Revenue.
Louisiana
$0.15 per milliliter on nicotine-containing e-liquid. Source: Louisiana Department of Revenue.
Maine
75% of the wholesale price on all vaping products, including devices, components, and liquids. Applies regardless of nicotine content. Source: Maine Revenue Services.
Maryland
60% of retail price for e-liquid in containers under 5 mL (the closed-system tier). 20% of retail price for open-system products. Montgomery County adds a 30% wholesale tax on all vaping products. Source: Comptroller of Maryland.
Massachusetts
75% of the wholesale price on any product intended for vaping, including devices and zero-nicotine liquids. One of the highest rates in the country, and it applies to everything, not just e-liquid. The law requires consumers to show proof that their vaping products have been taxed, or face seizure and a fine of 5,000 dollars for the first offense and 25,000 dollars for additional offenses. Source: Massachusetts Department of Revenue.
Minnesota
95% of the wholesale price on finished products that contain nicotine and are transported from out of state. The highest vape tax rate in the United States, now tied with Washington State. Minnesota was the first state to tax vapes (2011), originally at 70%, increased to 95% in 2013. For e-liquid produced in Minnesota, only the nicotine itself is taxed. Source: Minnesota Department of Revenue.
Nebraska
$0.05 per milliliter for nicotine-containing products under 3 mL. 10% wholesale tax for nicotine-containing products 3 mL or more. The city of Omaha adds a 3% city tobacco tax. Source: Nebraska Department of Revenue.
Nevada
30% of the wholesale price on all vapor products, regardless of nicotine content. Source: Nevada Department of Taxation.
New Hampshire
8% wholesale tax on open-system products. $0.30 per milliliter on closed-system products. Source: New Hampshire Department of Revenue Administration.
New Jersey
Major rate increase took effect August 1, 2025. Before the increase: $0.10 per mL on pods, 10% retail on bottled liquid, 30% wholesale on devices.
After the increase: $0.30 per mL on all e-liquid (both bottled and in pods). Bottled liquid rate rose to 30% of retail price. Device tax remains 30% wholesale. The tax on e-liquid tripled. A 20 mL disposable that cost 2 dollars in tax before now costs 6 dollars. Source: New Jersey Division of Taxation.
New Mexico
12.5% wholesale tax on bottled liquids. $0.50 per closed-system cartridge under 5 mL. Applies regardless of nicotine content. Source: New Mexico Taxation and Revenue.
New York
20% of the retail price on all vapor products, with or without nicotine. New York also enacted a PMTA directory law effective December 2025, which restricts which products can be sold, but does not change the tax rate. Source: New York State Department of Taxation and Finance.
North Carolina
$0.05 per milliliter on nicotine-containing e-liquid. One of the lowest rates. Source: North Carolina Department of Revenue.
Ohio
$0.10 per milliliter on nicotine-containing vapor liquid. Source: Ohio Department of Taxation.
Oregon
65% of the wholesale price on all “inhalant delivery systems,” including hardware, components, and liquids with or without nicotine. Also includes heated tobacco products like IQOS, but exempts products sold in licensed cannabis dispensaries. Source: Oregon Department of Revenue.
Pennsylvania
40% of the wholesale price on e-liquids and any device sold in a kit with e-liquid. Applies regardless of nicotine content. Source: Pennsylvania Department of Revenue.
Puerto Rico
$$0.05 per milliliter on e-liquid plus$$3.00 per e-cigarette unit. Source: Puerto Rico Internal Revenue Code, Section 3030.15.
Rhode Island
10% wholesale tax on open-system products and bottled e-liquids. $0.50 per milliliter on sealed devices sold with liquid included. Source: Rhode Island Division of Taxation.
Tennessee
10% wholesale tax on all vapor products. Source: Tennessee Department of Revenue.
Utah
56% of the manufacturer’s sales price on bottled e-liquids and prefilled devices. Applies regardless of nicotine content. Source: Utah State Tax Commission.
Vermont
92% of the wholesale price on all vape products including devices, components, and liquids. The second-highest vape tax in the country. Applies whether or not the product contains nicotine. Source: Vermont Department of Taxes.
Virginia
$0.11 per milliliter on nicotine-containing e-liquid. Source: Virginia Tax.
Washington State
Major change effective January 1, 2026. Washington adopted a new 95% tax on all nicotine products (except cigarettes), generally based on wholesale prices, though in some cases it may be 95% of the retail price. This matches Minnesota as the highest vape tax in the country.
The old two-tiered system ($$0.27 per mL for pods and cartridges under 5 mL,$$0.09 per mL for containers over 5 mL) continues to apply to zero-nicotine products only. Source: Washington State Department of Revenue.
West Virginia
$0.075 per milliliter on all e-liquid, including zero-nicotine products. Source: West Virginia State Tax Department.
Wisconsin
$0.05 per milliliter on e-liquid in closed-system products only (pods, cartridges, disposables). Applies to products with and without nicotine. Open-system (bottled) e-liquids are not subject to this tax. Source: Wisconsin Department of Revenue.
Wyoming
15% wholesale tax on all vaping devices and nicotine-containing e-liquids. Source: Wyoming Department of Revenue.
What a disposable actually costs after tax
A 20 mL disposable vape with a 17-dollar wholesale price. Here’s what the excise tax adds in six states:
| State | Tax calculation | Tax amount | Total cost (approx.) |
| Minnesota | 95% of 17 wholesale | 16.15 | ~33 |
| Washington | 95% of 17 wholesale | 16.15 | ~33 |
| Vermont | 92% of 17 wholesale | 15.64 | ~33 |
| Massachusetts / Maine | 75% of 17 wholesale | 12.75 | ~30 |
| New Jersey | $0.30/mL x 20 mL | 6.00 | ~23 |
| North Carolina | $0.05/mL x 20 mL | 1.00 | ~18 |
The difference between the highest and lowest tax states on the same product is about 15 dollars. That’s enough to change what people buy and where they buy it.
Federal vape tax: Still nothing
No federal excise tax on vaping products as of April 2026. Multiple bills have been introduced in Congress, but none have passed. The most recent proposal would have imposed a per-milliliter federal tax, but it died in committee. Until something passes at the federal level, vape taxation remains entirely a state matter.
FAQ
Do vape taxes apply to zero-nicotine products?
Depends on the state. Minnesota, Massachusetts, Vermont, Oregon, Indiana, Maine, Nevada, Alabama, Kansas, West Virginia, and Wyoming tax all vape products regardless of nicotine content. Delaware, North Carolina, Virginia, and Louisiana tax only nicotine-containing liquids. Wisconsin taxes closed-system products regardless of nicotine but doesn’t tax open-system at all. Check the specific state section above.
Do I pay vape tax when buying online?
The PACT Act requires online sellers to collect and remit state excise taxes. If your state has a vape tax, the online retailer should be charging it at checkout. If they’re not, you may owe use tax to your state directly.
Are disposable vapes taxed differently than refillable devices?
In many states, yes. Bifurcated states (Connecticut, Kentucky, Maryland, New Hampshire, New Mexico, Rhode Island) tax closed-system products (disposables, prefilled pods) at a higher rate than open-system products (bottled e-liquid, refillable devices). Washington State now charges 95% on nicotine products but the old volume-based tier system still applies to zero-nicotine.
Which state has the highest vape tax?
Minnesota and Washington State are tied at 95% of wholesale price. On a 17-dollar wholesale product, that’s 16.15 dollars in tax alone.
Which states have no vape excise tax?
Arizona, Arkansas, Florida, Idaho, Iowa, Michigan, Mississippi, Missouri, Montana, North Dakota, Oklahoma, South Carolina, South Dakota, and Texas. Standard sales tax still applies.
Did the New Jersey vape tax increase?
Yes. Effective August 1, 2025, the per-milliliter tax on e-liquid tripled from $$0.10 to$$0.30. The retail tax on bottled liquid went from 10% to 30%. This is the most significant single rate increase any state has enacted.
What changed in Washington State?
Effective January 1, 2026, Washington replaced its old two-tier volume tax with a flat 95% tax on all nicotine products. The old per-milliliter rates ($$0.27 for small containers,$$0.09 for large) still apply to zero-nicotine products only. This makes Washington tied with Minnesota for the highest vape tax in the country.
Last updated: April 30, 2026. Tax rates change frequently. Verify current rates with your state’s department of revenue before making purchasing decisions. Standard sales tax applies in addition to excise taxes in all states.
Adults 21+ only. Nicotine is addictive. For current product prices, see best disposable vapes and vape deals. For flavor ban and legal restrictions, see our flavored tobacco restrictions guide.
Sources: State departments of revenue, California CDTFA, Public Health Law Center, Tax Foundation.
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