How States Tax Vaping Products
Please Note: This page is for reference only and is not legal or tax advice. Rates and rules can change at any time. Please contact your local or state government for the most current guidance on vaping and ENDS taxes in your area.
The vaping market includes many electronic nicotine delivery systems (ENDS). Open systems are refillable and allow more customization. Closed systems use pre-filled, non-refillable pods or cartridges and are simpler to use. Some closed-system products sold in the U.S. have not been authorized by the FDA.
State taxes vary widely in both rate and structure. Some states tax a percent of the manufacturer, wholesale, or retail price. Others tax by volume per mL or per cartridge. A few use different rates for open and closed systems. As of January 2025, 33 states and the District of Columbia levy an excise tax on vaping products.
Vape Excise Taxes by State
| State | Tax Type |
|---|
Use this vape tax by state resource to review common excise tax structures for vapor products, ENDS, and related categories. This page is built for retailers, smoke shops, vape shops, convenience stores, and business customers researching wholesale vapor product purchasing.
Please note: this page is for reference only. It is not legal, tax, or compliance advice. Rates and rules can change at any time, so always contact your local or state government for the most current guidance.
Vape Tax by State for Wholesale Vapor Products
State vapor taxes vary widely. Some states tax vapor products as a percentage of the wholesale, manufacturer, or retail price. However, other states tax by liquid volume, cartridge, package, or product type.
In addition, some states use different tax structures for open and closed vaping systems. Open systems are typically refillable. Closed systems often use pre-filled pods, cartridges, or disposable formats.
Because tax structures differ by state, retailers should review both the map and table on this page before purchasing vapor products. The information can help business customers understand common excise tax methods before placing wholesale orders.
Excise Tax Information for Retailers and Business Customers
KMT Distribution supports compliance-aware ordering for approved business customers. However, retailers are responsible for reviewing current tax rules in their own state and local area. This is especially important for vapor products, ENDS, nicotine products, disposables, cartridges, and related categories.
Use this page as a starting point for research. Then, check official state tax resources before making business decisions. You can also visit our required license by state page, apply for a KMT Distribution wholesale account, or contact our team for account support.
For additional reference, retailers can review the Tax Foundation vaping taxes by state, the NCSL tobacco and nicotine tax overview, the FDA ENDS overview, and the CDC e-cigarette health information.
Updated: 5/8/2026
