See the current vape tax rates for your state as of November 2023.


Some states tax open and closed vaping products differently.


• Open: Allows the user to refill the liquid and has more freedom in voltage and nicotine levels.

• Closed: Usually sold as pods or cartridges. Closed systems often have higher nicotine levels to allow for the consumption of the desired amount of nicotine in shorter sessions.

• Hardware devices: Tax is applicable on hardware devices because they must be refilled with Nicontine E-liquids.

We also want to note that these taxes may not just apply to nicotine-based vaping products. Some states levy taxes on e-liquid whether it contains nicotine or not. We’ve provided that information for you too.