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 |
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