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DETAILS ON STATE EXCISE TAX RATES
Fist Distro makes every effort to keep this information current and provides it as an additional resource for our clients. This information does not constitute legal or tax advice. For any questions regarding state tax laws, please consult with your accountant or attorney.
California
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | 52.92% Mfr. Price |
| E Liquid Synthetic Nicotine | 52.92% Mfr. Price |
| Prefilled Pod with Nicotine | 52.92% Mfr. Price |
| Prefilled Pod with Synthetic Nicotine | 52.92% Mfr. Price |
| 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 |
No Excise Taxes for Wholesalers Who Provide: Cigarette and Tobacco Products Licensing Act of 2003 Distributor License
Colorado
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | 56% Mfr. Price |
| E Liquid Synthetic Nicotine | 56% Mfr. Price |
| Prefilled Pod with Nicotine | 56% Mfr. Price |
| Prefilled Pod with Synthetic Nicotine | 56% Mfr. Price |
| Vape Pod System and E Liquid with Nicotine | 56% Mfr. Price |
| Vape Pod System and E Liquid with Synthetic Nicotine | 56% Mfr. Price |
| Nicotine Gum | 56% Mfr. Price |
No Excise Taxes for Wholesalers Who Provide: Nicotine Products Distributor License
Connecticut
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | 10% Sale Price |
| E Liquid Synthetic Nicotine | 10% Sale Price |
| Prefilled Pod with Nicotine | $0.40 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.40 per 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 Nicotinee | 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 Liquid | 10% Sale Price |
| Vape Pod without Liquid | 10% Sale Price |
| Vape Coils | 10% Sale Price |
| Vape Pod System with CBD | 10% Sale Price |
No Excise Taxes for Wholesalers Who Provide: Dealer Of Electronic Nicotine Delivery System or Vapor Product
Delaware
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | $0.05 per ML |
| E Liquid Synthetic Nicotine | $0.05 per ML |
| Prefilled Pod with Nicotine | $0.05 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | $0.05 per ML |
No Excise Taxes for Wholesalers Who Provide: Active Business License (Trade, Business, Or Professional Activity: Vapor Wholesaler)
Georgia
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 7% Sale Price |
| E Liquid with Nicotine | 7% Sale Price |
| E Liquid Synthetic Nicotine | 7% Sale Price |
| Prefilled Pod with Nicotine | $0.05 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.05 per ML |
No Excise Taxes for Wholesalers Who Provide: Tobacco Alternative Nicotine, or Vapor Products Wholesale - Vapor Products
Hawaii
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 70% Sale Price |
| E Liquid with Nicotine | 70% Sale Price |
| E Liquid Synthetic Nicotine | 70% Sale Price |
| Vape Pod System and E Liquid without Nicotine | 70% Sale Price |
| Vape Pod System and E Liquid with Nicotine | 70% Sale Price |
| Vape Pod System and E Liquid with Synthetic Nicotine | 70% Sale Price |
| Vape Pod System without E Liquid | 70% Sale Price |
No Excise Taxes for Wholesalers Who Provide: Distributor Tobacco License
Illinois
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 15% Mfr. Price |
| E Liquid with Nicotine | 15% Mfr. Price |
| E Liquid Synthetic Nicotine | 15% Mfr. Price |
| Prefilled Pod without Nicotine | 15% Mfr. Price |
| Prefilled Pod with Nicotine | 15% Mfr. Price |
| Prefilled Pod with Synthetic Nicotine | 15% Mfr. Price |
| Vape Mod with Internal Battery | 15% Mfr. Price |
| Vape Mod with External Battery | 15% Mfr. Price |
| Vape Kit No Battery | 15% Mfr. Price |
| Vape Device Battery | 15% Mfr. Price |
| Vape Pod System and E Liquid without Nicotine | 15% Mfr. Price |
| Vape Pod System and E Liquid with Nicotinee | 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 Tank without Liquid | 15% Mfr. Price |
| Vape Pod without Liquid | 15% Mfr. Price |
| Vape Coils | 15% Mfr. Price |
| Vape Pod System with CBD | 15% Mfr. Price |
| E Liquid with CBD | 15% Mfr. Price |
| Prefilled Pod with CBD | 15% Mfr. Price |
No Excise Taxes for Wholesalers Who Provide: Tobacco Products License (TP License)
Indiana
Excise Taxes for Retail Businesses
| Product | 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 Nicotine | 15% Mfr. Price |
No Excise Taxes for Wholesalers Who Provide: Other Tobacco Product Distributors License
Kansas
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | $0.05 per ML |
| E Liquid with Nicotine | $0.05 per ML |
| E Liquid Synthetic Nicotine | $0.05 per ML |
| Prefilled Pod without Nicotine | $0.05 per ML |
| Prefilled Pod with Nicotine | $0.05 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid without Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | $0.05 per ML |
| E Liquid with CBD | $0.05 per ML |
| Prefilled Pod with CBD | $0.05 per ML |
| Vape Pod System with CBD | $0.05 per ML |
No Excise Taxes for Wholesalers Who Provide: Consumable Material Tax Registration
Kentucky
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 15% Sale Price |
| E Liquid with Nicotine | 15% Sale Price |
| E Liquid Synthetic Nicotine | 15% Sale Price |
| Prefilled Pod without Nicotine | 15% Sale Price |
| Prefilled Pod with Nicotine | 15% Sale Price |
| Prefilled Pod with Synthetic Nicotine | 15% Sale Price |
| Nicotine Gum | 15% Sale Price |
| E Liquid with CBD | 15% Sale Price |
| Closed Disposables | $1.50 Per Device |
No Excise Taxes for Wholesalers Who Provide: Tobacco Products Distributor (Tobacco Products or Vapor Products)
Louisiana
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | $0.05 per ML |
| E Liquid Synthetic Nicotine | $0.05 per ML |
| Prefilled Pod with Nicotine | $0.05 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | $0.05 per ML |
No Excise Taxes for Wholesalers Who Provide: Tobacco: Wholesale Dealer License Type T-WD
Maine
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 43% Mfr. Price |
| E Liquid with Nicotine | 43% Mfr. Price |
| E Liquid Synthetic Nicotine | 43% Mfr. Price |
| Prefilled Pod without Nicotine | 43% Mfr. Price |
| Prefilled Pod with Nicotine | 43% Mfr. Price |
| Prefilled Pod with Synthetic 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 |
| Vape Pod System and E Liquid with Nicotine | 43% Mfr. Price |
| Vape Pod System and E Liquid with Synthetic Nicotine | 43% Mfr. Price |
| Vape Pod System without E Liquid | 43% Mfr. Price |
| E Liquid with CBD | 43% Mfr. Price |
| Prefilled Pod with CBD | 43% Mfr. Price |
| Vape Pod System with CBD | 43% Mfr. Price |
No Excise Taxes for Wholesalers Who Provide: Tobacco Distributor's License
Massachusetts
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 75% Mfr. Price |
| E Liquid with Nicotine | 75% Mfr. Price |
| E Liquid Synthetic Nicotine | 75% Mfr. Price |
| Prefilled Pod without Nicotine | 75% Mfr. Price |
| Prefilled Pod with Nicotine | 75% Mfr. Price |
| Prefilled Pod with Synthetic Nicotine | 75% Mfr. Price |
| Vape Mod with Internal Battery | 75% Mfr. Price |
| Vape Mod with External Battery | 75% Mfr. Price |
| 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 Nicotine | 75% Mfr. Price |
| Vape Pod System and E Liquid with Nicotine | 75% Mfr. Price |
| Vape Pod System and E Liquid with Synthetic Nicotine | 75% Mfr. Price |
| Vape Pod System without E Liquid | 75% Mfr. Price |
| E Liquid with CBD | 75% Mfr. Price |
| Prefilled Pod with CBD | 75% Mfr. Price |
| Vape Pod System with CBD | 75% Mfr. Price |
No Excise Taxes for Wholesalers Who Provide: Distributor License for Sale of Electronic Nicotine Delivery Systems
Minnesota
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | 95% Mfr. Price |
| Prefilled Pod with Nicotine | 95% Mfr. Price |
| Vape Pod System and E Liquid with Nicotine | 95% Mfr. Price |
No Excise Taxes for Wholesalers Who Provide: Tobacco Distributor License
Nebraska
Excise Taxes for Retail Businesses
| Products Under 3ML | Price |
|---|---|
| E Liquid with Nicotine | 0.05 cents per ML |
| E Liquid Synthetic Nicotine | 0.05 cents per ML |
| Prefilled Pod with Nicotine | 0.05 cents per ML |
| Prefilled Pod with Synthetic Nicotine | 0.05 cents per ML |
| Vape Pod System and E Liquid with Nicotine | 0.05 cents per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | 0.05 cents per ML |
| Products Over 3ML | Price |
|---|---|
| E Liquid with Nicotine | 10% Mfr. Price |
| E Liquid Synthetic Nicotine | 10% Mfr. Price |
| Prefilled Pod with Nicotine | 10% Mfr. Price |
| Prefilled Pod with Synthetic 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 |
Consumable material less than 3ML: $0.05 per ML. Consumable material more than 3ML: 10% sales price
No Excise Taxes for Wholesalers Who Provide: Tobacco Products License
Nevada
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 30% Mfr. Price |
| E Liquid with Nicotine | 30% Mfr. Price |
| E Liquid Synthetic Nicotine | 30% Mfr. Price |
| Prefilled Pod without Nicotine | 30% Mfr. Price |
| Prefilled Pod with Nicotine | 30% Mfr. Price |
| Prefilled Pod with Synthetic Nicotine | 30% Mfr. Price |
| 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 Device Battery | 30% Mfr. Price |
| Vape Device Charger | 30% Mfr. Price |
| Vape Accessories | 30% Mfr. Price |
| Vape Coils | 30% Mfr. Price |
| E Liquid with CBD | 30% Mfr. Price |
| Prefilled Pod with CBD | 30% Mfr. Price |
| Vape Pod System with CBD | 30% Mfr. Price |
| Vape Tank without Liquid | 30% Mfr. Price |
No Surcharge for Wholesalers Who Provide: Other Tobacco Products Wholesale Dealer's License
New Hampshire
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | 8% Mfr. Price |
| E Liquid Synthetic Nicotine | 8% Mfr. Price |
| Prefilled Pod with Nicotine | $0.30 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.30 per ML |
| Vape Pod System and E Liquid with Nicotine | $0.30 per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | $0.30 per ML |
No Excise Taxes for Wholesalers Who Provide: Tobacco Tax License Type: Wholesaler
New Jersey
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| Prefilled Pod with Nicotine | $0.10 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.10 per ML |
| Vape Pod System and E Liquid with Nicotine | $0.10 per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | $0.10 per ML |
No Excise Taxes for Wholesalers Who Provide: Certificate of Authority Tobacco & Vapor Prod. Tax
New Mexico
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid without Nicotine | 12.5% Mfr. Price |
| E Liquid with Nicotine | 12.5% Mfr. Price |
| E Liquid Synthetic Nicotine | 12.5% Mfr. Price |
| Closed Vape Cartridges | $0.50 Per Cartridge |
No Excise Taxes for Wholesalers Who Provide: Tobacco Distributor License
North Carolina
Excise Taxes for Retail Businesses
| Product | Price |
|---|---|
| E Liquid with Nicotine | $0.05 per ML |
| E Liquid Synthetic Nicotine | $0.05 per ML |
| Prefilled Pod with Nicotine | $0.05 per ML |
| Prefilled Pod with Synthetic Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Nicotine | $0.05 per ML |
| Vape Pod System and E Liquid with Synthetic Nicotine | $0.05 per ML |
No Excise Taxes for Wholesalers Who Provide: Vapor Products Wholesale Dealer License
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