Comprehensive State-by-State Vaping Tax and Regulations Guide

Disclaimer: This information is provided for general guidance only. It's essential to conduct your own research and consult licensed attorneys, accountants, or professionals for specific legal or financial advice.

 

State Name Pact Act Reporting Requirement Tax Rate Tax Basis Filing Requirement Permit Requirement Sale from Other State Filing Term Due Date Paid by if Foreign
Alabama Yes 0.21/ml PER ML YES YES YES MONTHLY 15th of next month
Haven't heard back from the State
Alaska Yes 75% WHOLESALE YES YES Not allowed MONTHLY 10th of next month
Haven't heard back from the State
Arizona Yes No Tax N/A N/A N/A N/A N/A N/A N/A
Arkansas Haven't heard back from the State 68.00% WHOLESALE YES YES YES Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
California Yes 12.50% ON COST CECT required YES Registration required in CECET QTR Last day of month followed by ending qtr To be declared in Return and no tax to be collected
Colorado Yes 50% WHOLESALE SELLING PRICE YES YES Haven't heard back from the State MONTHLY 20th of next month To be declared in Return and no tax to be collected
Connecticut Yes 10% WHOLESALE YES YES Haven't heard back from the State MONTHLY Last day of the month To be declared in Return and no tax to be collected
Delaware Haven't heard back from the State $0.05 PER ML YES YES Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State To be declared in Return and no tax to be collected
Florida N/A No Tax N/A YES YES YES yearly Sept 30th N/A
Georgia Haven't heard back from the State 7% WHOLESALE YES YES YES MONTHLY Haven't heard back from the State distributor pay tax
Hawaii Haven't heard back from the State No Tax N/A N/A N/A Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Haven't heard back from the State
Idaho Yes No Tax N/A N/A N/A Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Illinois Yes 15% WHOLESALE YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
Indiana Yes 15% WHOLESALE YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
Iowa Haven't heard back from the State No Tax N/A N/A N/A Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Haven't heard back from the State
Kansas Haven't heard back from the State 5% WHOLESALE YES YES yes MONTHLY 10th of each month To be declared in Return and no tax to be collected
Kentucky Haven't heard back from the State 15% WHOLESALE YES YES YES MONTHLY 10th of each month To be declared in Return and no tax to be collected
Louisiana Haven't heard back from the State $0.05 PER ML YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
Maine Haven't heard back from the State 43% WHOLESALE YES YES YES MONTHLY 10th of each month To be declared in Return and no tax to be collected
Maryland Haven't heard back from the State 12% WHOLESALE YES YES YES MONTHLY 21st of next month Haven't heard back from the State
Massachusetts Haven't heard back from the State 75% WHOLESALE YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
Michigan Haven't heard back from the State 32% WHOLESALE YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
Minnesota Yes 95.00% WHOLESALE YES YES YES MONTHLY 18th of next month To be declared in Return and no tax to be collected
Mississippi Haven't heard back from the State 15.00% WHOLESALE YES YES YES MONTHLY 15th of next month Haven't heard back from the State
Missouri Haven't heard back from the State No Tax N/A N/A N/A Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Haven't heard back from the State
Montana Haven't heard back from the State No Tax N/A YES YES Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Haven't heard back from the State
Nebraska Haven't heard back from the State 5.50% WHOLESALE YES YES YES MONTHLY 15th of next month N/A
Nevada Haven't heard back from the State 30% WHOLESALE YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
New Hampshire Haven't heard back from the State 8.00% WHOLESALE YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
New Jersey Haven't heard back from the State $0.10 PER ML YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
New Mexico Haven't heard back from the State 12.50% WHOLESALE YES YES YES MONTHLY 25th of the next month To be declared in Return and no tax to be collected
New York Haven't heard back from the State 20.00% WHOLESALE YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
North Carolina Haven't heard back from the State 0.5/ml PER ML YES YES YES MONTHLY 20th of next month Haven't heard back from the State
North Dakota Haven't heard back from the State No Tax N/A N/A N/A Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Haven't heard back from the State
Ohio Yes $0.10 PER ML YES YES YES MONTHLY 23rd of next month To be declared in Return and no tax to be collected
Oklahoma Haven't heard back from the State No Tax No Tax N/A N/A N/A N/A not allowed Haven't heard back from the State
Oregon Haven't heard back from the State 65% WHOLESALE YES YES YES QTR Last day of month followed by ending qtr Haven't heard back from the State
Pennsylvania Haven't heard back from the State 40% WHOLESALE YES YES Haven't heard back from the State MONTHLY 21st of next month To be declared in Return and no tax to be collected
Rhode Island Haven't heard back from the State No Tax N/A YES YES YES MONTHLY 10th of the next month Haven't heard back from the State
South Carolina Haven't heard back from the State No Tax N/A YES YES Haven't heard back from the State Haven't heard back from the State Haven't heard back from the State
Haven't heard back from the State
South Dakota Haven't heard back from the State 35.00% WHOLESALE YES YES YES MONTHLY 15th of next month Haven't heard back from the State
Tennessee Haven't heard back from the State 6.60% WHOLESALE YES YES YES MONTHLY 15th of next month Haven't heard back from the State
Texas Haven't heard back from the State No Tax N/A YES YES Haven't heard back from the State Haven't heard back from the State not allowed
Haven't heard back from the State
Utah Haven't heard back from the State 56.00% WHOLESALE YES YES YES MONTHLY 10th of the next month To be declared in Return and no tax to be collected
Vermont Haven't heard back from the State 92.00% WHOLESALE YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
Virginia Haven't heard back from the State 20.00% WHOLESALE YES YES YES MONTHLY 20th of next month To be declared in Return and no tax to be collected
Washington Haven't heard back from the State 0.27/ml PER ML YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
West Virginia Haven't heard back from the State 0.075/ml PER ML YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
Wisconsin Haven't heard back from the State 0.5/ml PER ML YES YES YES MONTHLY 15th of next month To be declared in Return and no tax to be collected
Wyoming Haven't heard back from the State 5.36% WHOLESALE YES YES YES MONTHLY 30th of the next month To be declared in Return and no tax to be collected

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