Hello Visitor! We are a business to business wholesale website. Visitors cannot purchase products. Please click here to create an account. Member already? Click here to sign in. If you have any questions you can also reach out to our customer accounts team by calling (630)912-2673 #4, or by email accounts@midwestgoods.com

Excise Tax Information

Excise Tax By State

CALIFORNIA
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
63.49% Mfr. Price
E Liquid Synthetic Nicotine
63.49Mfr. Price
Prefilled Pod with Nicotine
63.49Mfr. Price
Prefilled Pod with Synthetic Nicotine
63.49Mfr. Price
Vape Pod System and E Liquid with Nicotine
63.49Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
63.49Mfr. Price
No Excise Taxes for Wholesalers Who Provide: 
Cigarette and Tobacco Products Licensing Act
of 2003 Distributor License
 
 
COLORADO
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
30% Mfr. Price
E Liquid Synthetic Nicotine
30% Mfr. Price
Prefilled Pod with Nicotine
30% Mfr. Price
Prefilled Pod with Synthetic 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
Nicotine Gum
30% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Nicotine Products Distributor License
 
 
CONNECTICUT
Excise Taxes for Retail Businesses
 
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 Nicotine
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
 
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)
 
 
DISTRICT OF COLUMBIA
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
91% Sale Price
E Liquid With Nicotine
91% Sale Price
E Liquid Synthetic Nicotine
91% Sale Price
Prefilled Pod without Nicotine
91% Sale Price
Prefilled Pod with Nicotine
91% Sale Price
Prefilled Pod with Synthetic Nicotine
91% Sale Price
Vape Mod with Internal Battery
91% Sale Price
Vape Mod with External Battery
91% Sale Price
Vape Mod No Battery
91% Sale Price
Vape Kit with Internal Battery
91% Sale Price
Vape Kit with External Battery
91% Sale Price
Vape Kit No Battery
91% Sale Price
Vape Pod System and E Liquid without Nicotine
91% Sale Price
Vape Pod System and E Liquid with Nicotine
91% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
91% Sale Price
Vape Pod System without E Liquid
91% Sale Price
Vape Tank without Liquid
91% Sale Price
Vape Pod without Liquid
91% Sale Price
Vape Device Battery
91% Sale Price
Vape Accessories
91% Sale Price
Vape Coils
91% Sale Price
E Liquid with CBD
91% Sale Price
Prefilled Pod with CBD
91% Sale Price
Vape Pod System with CBD
91% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Notice of Business Tax registration Tax Type:
Cigarette/Other Tobacco
 
 
GEORGIA
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
7% Sale Price
E Liquid Synthetic Nicotine
7% Sale Price
Prefilled Pod with Nicotine
7% Sale Price
Prefilled Pod with Synthetic Nicotine
7% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Alternative Nicotine, or Vapor Products
Wholesale - Vapor Products
 
 
ILLINOIS
Excise Taxes for Retail Businesses
 
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
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System and E Liquid without Nicotine
15% Sale Price
Vape Pod System and E Liquid with Nicotine
15% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
E Liquid with CBD
15% Sale Price
Prefilled Pod with CBD
15% Sale Price
Vape Pod System with CBD
15% Sale Price
Vape Tank without Liquid
15% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products License (TP License)
 
 
KANSAS
Excise Taxes for Retail Businesses
 
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
 
E Liquid Without Nicotine
15% Sale Price
E Liquid With Nicotine
15% Sale Price
E Liquid Synthetic Nicotine
15% Sale Price
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Tank without Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
Nicotine Gum
15% Sale Price
E Liquid with CBD
15% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products Distributor (Tobacco Products
or Vapor Products)
 
 
LOUISIANA
Excise Taxes for Retail Businesses
 
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
 
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
 
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
Vape Tank without Liquid
75% Mfr. Price
Vape Pod without Liquid
75% Mfr. Price
Vape Device Battery
75% Mfr. Price
Vape Device Charger
75% Mfr. Price
Vape Accessories
75% Mfr. Price
Vape Coils
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
E Liquid Without Nicotine
75% Mfr. Price
E Liquid With Nicotine
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
 
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
 
 
NEVADA
Excise Taxes for Retail Businesses
 
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 Pod without 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 Excise Taxes for Wholesalers Who Provide:
State of Nevada Other Tobacco Products
Wholesale Dealer's License
 
 
NEW HAMPSHIRE
Excise Taxes for Retail Businesses
 
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 License Type: Wholesaler
 
 
NEW JERSEY
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
10% Sale Price
E Liquid Synthetic Nicotine
10% Sale 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
 
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 Cartridge
$0.50 Per Cartridge
No Excise Taxes for Wholesalers Who Provide:
Tobacco Distributor License
 
 
OHIO
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
$0.10 per ML
E Liquid Synthetic Nicotine
$0.10 per ML
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:
Vapor Products Distributor License
 
 
OREGON
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
65% Mfr. Price
E Liquid With Nicotine
65% Mfr. Price
E Liquid Synthetic Nicotine
65% Mfr. Price
Prefilled Pod without Nicotine
65% Mfr. Price
Prefilled Pod with Nicotine
65% Mfr. Price
Prefilled Pod with Synthetic Nicotine
65% Mfr. Price
Vape Mod with Internal Battery
65% Mfr. Price
Vape Mod with External Battery
65% Mfr. Price
Vape Mod No Battery
65% Mfr. Price
Vape Kit with Internal Battery
65% Mfr. Price
Vape Kit with External Battery
65% Mfr. Price
Vape Kit No Battery
65% Mfr. Price
Vape Pod System and E Liquid without Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
65% Mfr. Price
Vape Pod System without E Liquid
65% Mfr. Price
Vape Tank without Liquid
65% Mfr. Price
Vape Pod without Liquid
65% Mfr. Price
Vape Accessories
65% Mfr. Price
Vape Coils
65% Mfr. Price
E Liquid with CBD
65% Mfr. Price
Prefilled Pod with CBD
65% Mfr. Price
Vape Pod System with CBD
65% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Distributor's License
 
 
PENNSYLVANIA
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
40% Sale Price
E Liquid With Nicotine
40% Sale Price
E Liquid Synthetic Nicotine
40% Sale Price
Prefilled Pod without Nicotine
40% Sale Price
Prefilled Pod with Nicotine
40% Sale Price
Prefilled Pod with Synthetic Nicotine
40% Sale Price
Vape Kit with Internal Battery
40% Sale Price
Vape Kit with External Battery
40% Sale Price
Vape Pod System and E Liquid without Nicotine
40% Sale Price
Vape Pod System and E Liquid with Nicotine
40% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
40% Sale Price
Vape Pod System without E Liquid
40% Sale Price
E Liquid with CBD
40% Sale Price
Prefilled Pod with CBD
40% Sale Price
Vape Pod System with CBD
40% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products License License Type:
OTP Wholesale
 
 
UTAH
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
56% Mfr. Price
E Liquid With Nicotine
56% Mfr. Price
E Liquid Synthetic Nicotine
56% Mfr. Price
Prefilled Pod without 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 without 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
E Liquid with CBD
56% Mfr. Price
Prefilled Pod with CBD
56% Mfr. Price
Vape Pod System with CBD
56% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
 
 
VERMONT
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
92% Sale Price
E Liquid With Nicotine
92% Sale Price
E Liquid Synthetic Nicotine
92% Sale Price
Prefilled Pod without Nicotine
92% Sale Price
Prefilled Pod with Nicotine
92% Sale Price
Prefilled Pod with Synthetic Nicotine
92% Sale Price
Vape Mod with Internal Battery
92% Sale Price
Vape Mod with External Battery
92% Sale Price
Vape Mod No Battery
92% Sale Price
Vape Kit with Internal Battery
92% Sale Price
Vape Kit with External Battery
92% Sale Price
Vape Kit No Battery
92% Sale Price
Vape Pod System and E Liquid without Nicotine
92% Sale Price
Vape Pod System and E Liquid with Nicotine
92% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
92% Sale Price
Vape Pod System without E Liquid
92% Sale Price
Vape Tank without Liquid
92% Sale Price
Vape Pod without Liquid
92% Sale Price
Vape Accessories
92% Sale Price
Vape Coils
92% Sale Price
E Liquid with CBD
92% Sale Price
Prefilled Pod with CBD
92% Sale Price
Vape Pod System with CBD
92% Sale Price
No Excise Taxes for Wholesalers Who Provide:
Wholesale Cigarette And Tobacco Dealer License
 
 
VIRGINIA
Excise Taxes for Retail Businesses
 
Nicotine Gum
20% Sale Price
E Liquid With Nicotine
$0.066 per ML
E Liquid Synthetic Nicotine
$0.066 per ML
Prefilled Pod with Nicotine
$0.066 per ML
Prefilled Pod with Synthetic Nicotine
$0.066 per ML
Vape Pod System and E Liquid with Nicotine
$0.066 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.066 per ML
No Excise Taxes for Wholesalers Who Provide:
Tobacco Products License And/Or Cigarette Tax
Permit, Tobacco Products License, Tobacco
Products Wholesalers
 
 
WASHINGTON
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
$0.09 per ML
E Liquid With Nicotine
$0.09 per ML
E Liquid Synthetic Nicotine
$0.09 per ML
Prefilled Pod without Nicotine
$0.27 per ML
Prefilled Pod with Nicotine
$0.27 per ML
Prefilled Pod with Synthetic Nicotine
$0.27 per ML
Vape Pod System and E Liquid without Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.27 per ML
E Liquid with CBD
$0.09 per ML
Prefilled Pod with CBD
$0.27 per ML
Vape Pod System with CBD
$0.27 per ML
No Excise Taxes for Wholesalers Who Provide:
Business License Vapor Products Distributor - Active
 
 
WEST VIRGINIA
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
$0.075 per ML
E Liquid With Nicotine
$0.075 per ML
E Liquid Synthetic Nicotine
$0.075 per ML
Prefilled Pod without Nicotine
$0.075 per ML
Prefilled Pod with Nicotine
$0.075 per ML
Prefilled Pod with Synthetic Nicotine
$0.075 per ML
Vape Pod System and E Liquid without Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.075 per ML
E Liquid with CBD
$0.075 per ML
Prefilled Pod with CBD
$0.075 per ML
Vape Pod System with CBD
$0.075 per ML
No Excise Taxes for Wholesalers Who Provide:
 
 
WISCONSIN
Excise Taxes for Retail Businesses
 
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
Prefilled Pod with CBD
$0.05 per ML
Vape Pod System with CBD
$0.05 per ML
No Excise Taxes for Wholesalers Who Provide:
Wisconsin Department of Revenue Tobacco
Products Permit Excise Tobacco / Vapor 
 
 
WYOMING
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
15% Mfr. Price
E Liquid Synthetic 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 Mod No Battery
15% Mfr. Price
Vape Kit with Internal Battery
15% Mfr. Price
Vape Kit with External Battery
15% Mfr. Price
Vape Kit No Battery
15% Mfr. 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 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 Accessories
15% Mfr. Price
Vape Coils
15% Mfr. Price
Vape Pod Systems with CBD
15% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
Cigarette and/or Other Tobacco Wholesaler License
 

Excise Tax By State

CALIFORNIA
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
63.49% Mfr. Price
E Liquid Synthetic Nicotine
63.49Mfr. Price
Prefilled Pod with Nicotine
63.49Mfr. Price
Prefilled Pod with Synthetic Nicotine
63.49Mfr. Price
Vape Pod System and E Liquid with Nicotine
63.49Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
63.49Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
 
 
 
 
COLORADO
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
30% Mfr. Price
E Liquid Synthetic Nicotine
30% Mfr. Price
Prefilled Pod with Nicotine
30% Mfr. Price
Prefilled Pod with Synthetic 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
Nicotine Gum
30% Mfr. Price
No Excise Taxes for Wholesalers Who Provide:
 
 
 
 
CONNECTICUT
Excise Taxes for Retail Businesses
 
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 Nicotine
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
 
DELAWARE
Excise Taxes for Retail Businesses
 
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
 
DISTRICT OF COLUMBIA
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
91% Sale Price
E Liquid With Nicotine
91% Sale Price
E Liquid Synthetic Nicotine
91% Sale Price
Prefilled Pod without Nicotine
91% Sale Price
Prefilled Pod with Nicotine
91% Sale Price
Prefilled Pod with Synthetic Nicotine
91% Sale Price
Vape Mod with Internal Battery
91% Sale Price
Vape Mod with External Battery
91% Sale Price
Vape Mod No Battery
91% Sale Price
Vape Kit with Internal Battery
91% Sale Price
Vape Kit with External Battery
91% Sale Price
Vape Kit No Battery
91% Sale Price
Vape Pod System and E Liquid without Nicotine
91% Sale Price
Vape Pod System and E Liquid with Nicotine
91% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
91% Sale Price
Vape Pod System without E Liquid
91% Sale Price
Vape Tank without Liquid
91% Sale Price
Vape Pod without Liquid
91% Sale Price
Vape Device Battery
91% Sale Price
Vape Accessories
91% Sale Price
Vape Coils
91% Sale Price
E Liquid with CBD
91% Sale Price
Prefilled Pod with CBD
91% Sale Price
Vape Pod System with CBD
91% Sale Price
 
GEORGIA
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
7% Sale Price
E Liquid Synthetic Nicotine
7% Sale Price
Prefilled Pod with Nicotine
7% Sale Price
Prefilled Pod with Synthetic Nicotine
7% Sale Price
 
ILLINOIS
Excise Taxes for Retail Businesses
 
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
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System and E Liquid without Nicotine
15% Sale Price
Vape Pod System and E Liquid with Nicotine
15% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
E Liquid with CBD
15% Sale Price
Prefilled Pod with CBD
15% Sale Price
Vape Pod System with CBD
15% Sale Price
Vape Tank without Liquid
15% Sale Price
 
KANSAS
Excise Taxes for Retail Businesses
 
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
 
KENTUCKY
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
15% Sale Price
E Liquid With Nicotine
15% Sale Price
E Liquid Synthetic Nicotine
15% Sale Price
Vape Mod with Internal Battery
15% Sale Price
Vape Mod with External Battery
15% Sale Price
Vape Mod No Battery
15% Sale Price
Vape Kit with Internal Battery
15% Sale Price
Vape Kit with External Battery
15% Sale Price
Vape Kit No Battery
15% Sale Price
Vape Pod System without E Liquid
15% Sale Price
Vape Tank without Liquid
15% Sale Price
Vape Pod without Liquid
15% Sale Price
Vape Device Battery
15% Sale Price
Vape Device Charger
15% Sale Price
Vape Accessories
15% Sale Price
Vape Coils
15% Sale Price
Nicotine Gum
15% Sale Price
E Liquid with CBD
15% Sale Price
 
LOUISIANA
Excise Taxes for Retail Businesses
 
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
 
MAINE
Excise Taxes for Retail Businesses
 
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
 
MASSACHUSETTS
Excise Taxes for Retail Businesses
 
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
Vape Tank without Liquid
75% Mfr. Price
Vape Pod without Liquid
75% Mfr. Price
Vape Device Battery
75% Mfr. Price
Vape Device Charger
75% Mfr. Price
Vape Accessories
75% Mfr. Price
Vape Coils
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
E Liquid Without Nicotine
75% Mfr. Price
E Liquid With Nicotine
75% Mfr. Price
 
MINNESOTA
Excise Taxes for Retail Businesses
 
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
 
NEVADA
Excise Taxes for Retail Businesses
 
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 Pod without 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
 
NEW HAMPSHIRE
Excise Taxes for Retail Businesses
 
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
 
NEW JERSEY
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
10% Sale Price
E Liquid Synthetic Nicotine
10% Sale 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
 
NEW MEXICO
Excise Taxes for Retail Businesses
 
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 Cartridge
$0.50 Per Cartridge
 
OHIO
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
$0.10 per ML
E Liquid Synthetic Nicotine
$0.10 per ML
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
 
OREGON
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
65% Mfr. Price
E Liquid With Nicotine
65% Mfr. Price
E Liquid Synthetic Nicotine
65% Mfr. Price
Prefilled Pod without Nicotine
65% Mfr. Price
Prefilled Pod with Nicotine
65% Mfr. Price
Prefilled Pod with Synthetic Nicotine
65% Mfr. Price
Vape Mod with Internal Battery
65% Mfr. Price
Vape Mod with External Battery
65% Mfr. Price
Vape Mod No Battery
65% Mfr. Price
Vape Kit with Internal Battery
65% Mfr. Price
Vape Kit with External Battery
65% Mfr. Price
Vape Kit No Battery
65% Mfr. Price
Vape Pod System and E Liquid without Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Nicotine
65% Mfr. Price
Vape Pod System and E Liquid with Synthetic Nicotine
65% Mfr. Price
Vape Pod System without E Liquid
65% Mfr. Price
Vape Tank without Liquid
65% Mfr. Price
Vape Pod without Liquid
65% Mfr. Price
Vape Accessories
65% Mfr. Price
Vape Coils
65% Mfr. Price
E Liquid with CBD
65% Mfr. Price
Prefilled Pod with CBD
65% Mfr. Price
Vape Pod System with CBD
65% Mfr. Price
 
PENNSYLVANIA
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
40% Sale Price
E Liquid With Nicotine
40% Sale Price
E Liquid Synthetic Nicotine
40% Sale Price
Prefilled Pod without Nicotine
40% Sale Price
Prefilled Pod with Nicotine
40% Sale Price
Prefilled Pod with Synthetic Nicotine
40% Sale Price
Vape Kit with Internal Battery
40% Sale Price
Vape Kit with External Battery
40% Sale Price
Vape Pod System and E Liquid without Nicotine
40% Sale Price
Vape Pod System and E Liquid with Nicotine
40% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
40% Sale Price
Vape Pod System without E Liquid
40% Sale Price
E Liquid with CBD
40% Sale Price
Prefilled Pod with CBD
40% Sale Price
Vape Pod System with CBD
40% Sale Price
 
UTAH
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
56% Mfr. Price
E Liquid With Nicotine
56% Mfr. Price
E Liquid Synthetic Nicotine
56% Mfr. Price
Prefilled Pod without 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 without 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
E Liquid with CBD
56% Mfr. Price
Prefilled Pod with CBD
56% Mfr. Price
Vape Pod System with CBD
56% Mfr. Price
 
VERMONT
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
92% Sale Price
E Liquid With Nicotine
92% Sale Price
E Liquid Synthetic Nicotine
92% Sale Price
Prefilled Pod without Nicotine
92% Sale Price
Prefilled Pod with Nicotine
92% Sale Price
Prefilled Pod with Synthetic Nicotine
92% Sale Price
Vape Mod with Internal Battery
92% Sale Price
Vape Mod with External Battery
92% Sale Price
Vape Mod No Battery
92% Sale Price
Vape Kit with Internal Battery
92% Sale Price
Vape Kit with External Battery
92% Sale Price
Vape Kit No Battery
92% Sale Price
Vape Pod System and E Liquid without Nicotine
92% Sale Price
Vape Pod System and E Liquid with Nicotine
92% Sale Price
Vape Pod System and E Liquid with Synthetic Nicotine
92% Sale Price
Vape Pod System without E Liquid
92% Sale Price
Vape Tank without Liquid
92% Sale Price
Vape Pod without Liquid
92% Sale Price
Vape Accessories
92% Sale Price
Vape Coils
92% Sale Price
E Liquid with CBD
92% Sale Price
Prefilled Pod with CBD
92% Sale Price
Vape Pod System with CBD
92% Sale Price
 
VIRGINIA
Excise Taxes for Retail Businesses
 
Nicotine Gum
20% Sale Price
E Liquid With Nicotine
$0.066 per ML
E Liquid Synthetic Nicotine
$0.066 per ML
Prefilled Pod with Nicotine
$0.066 per ML
Prefilled Pod with Synthetic Nicotine
$0.066 per ML
Vape Pod System and E Liquid with Nicotine
$0.066 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.066 per ML
 
WASHINGTON
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
$0.09 per ML
E Liquid With Nicotine
$0.09 per ML
E Liquid Synthetic Nicotine
$0.09 per ML
Prefilled Pod without Nicotine
$0.27 per ML
Prefilled Pod with Nicotine
$0.27 per ML
Prefilled Pod with Synthetic Nicotine
$0.27 per ML
Vape Pod System and E Liquid without Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Nicotine
$0.27 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.27 per ML
E Liquid with CBD
$0.09 per ML
Prefilled Pod with CBD
$0.27 per ML
Vape Pod System with CBD
$0.27 per ML
 
WEST VIRGINIA
Excise Taxes for Retail Businesses
 
E Liquid Without Nicotine
$0.075 per ML
E Liquid With Nicotine
$0.075 per ML
E Liquid Synthetic Nicotine
$0.075 per ML
Prefilled Pod without Nicotine
$0.075 per ML
Prefilled Pod with Nicotine
$0.075 per ML
Prefilled Pod with Synthetic Nicotine
$0.075 per ML
Vape Pod System and E Liquid without Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Nicotine
$0.075 per ML
Vape Pod System and E Liquid with Synthetic Nicotine
$0.075 per ML
E Liquid with CBD
$0.075 per ML
Prefilled Pod with CBD
$0.075 per ML
Vape Pod System with CBD
$0.075 per ML
 
WISCONSIN
Excise Taxes for Retail Businesses
 
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
Prefilled Pod with CBD
$0.05 per ML
Vape Pod System with CBD
$0.05 per ML
 
WYOMING
Excise Taxes for Retail Businesses
 
E Liquid With Nicotine
15% Mfr. Price
E Liquid Synthetic 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 Mod No Battery
15% Mfr. Price
Vape Kit with Internal Battery
15% Mfr. Price
Vape Kit with External Battery
15% Mfr. Price
Vape Kit No Battery
15% Mfr. 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 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 Accessories
15% Mfr. Price
Vape Coils
15% Mfr. Price
Vape Pod Systems with CBD
15% Mfr. Price