Vaping Taxes USA and around the World

[Hooked]

https://vaping360.com/learn/tax-rates-on-vaping-products
9 March 2021

[Post #1 is USA tax. Post #2 is Tax around the World]

Vape taxes in U.S. states, territories and municipalities

Alaska
Juneau Borough, NW Arctic Borough and Petersburg Borough have identical 45% wholesale taxes on nicotine-containing products
Anchorage Borough has passed a 55% wholesale tax, which will take effect Jan. 1, 2021
Matanuska-Susitna Borough has a 55% wholesale tax

California
...56.93% of the wholesale cost for all nicotine-containing products

Colorado
... 30% (of Manufacturer’s List Price)

Connecticut
...$0.40 per milliliter on e-liquid in closed-system products (pods, cartridges, cigalikes), and 10% wholesale on open-system products, including bottled e-liquid and devices

Delaware
... $0.05 per milliliter tax on nicotine-containing e-liquid

District of Columbia
91% of wholesale cost for devices and nicotine-containing e-liquid

Georgia
A $0.05 per milliliter tax on e-liquid in closed-system products (pods, cartridges, cigalikes), and a 7% wholesale tax on open-system devices and bottled e-liquid

Illinois
A 15% wholesale tax on all vaping products. In addition to the statewide tax, both Cook County and the city of Chicago (which is in Cook County) have their own vape taxes:

Chicago assesses an $0.80 per bottle tax on nicotine-containing liquid and also $0.55 per milliliter. (Chicago vapers have to also pay the $0.20 per mL Cook County tax.) Because of the excessive taxes, many vape shops in Chicago sell zero-nicotine e-liquid and shots of DIY nicotine to avoid the high per-mL tax on the larger bottles
Cook County taxes products containing nicotine at a rate of $0.20 per milliliter
Kansas
A $0.05 per milliliter tax on all e-liquid, with or without nicotine

Kentucky
A 15% wholesale tax on bottled e-liquid and open-system devices, and a $1.50 per unit tax on prefilled pods and cartridges

Louisiana
A $0.05 per milliliter tax on nicotine-containing e-liquid

Maine
A 43% wholesale tax on all vaping products

Maryland
... 6% sales tax on all open-system vaping products (including e-liquid) and a 60% tax on e-liquid in containers with a capacity under 5 milliliters (pods, cartridges, disposables). The tax will be implemented sometime in March 2021. In addition to the state tax:

Montgomery County imposes a 30% wholesale tax on all vaping products, including devices sold without liquid

Massachusetts
A 75% wholesale tax on all vaping products.

Minnesota
... 95% of wholesale on finished products that contain nicotine (cigalikes, pod vapes, bottled e-liquid) and are transported in from out of state. However, for bottled e-liquid produced in Minnesota, only the nicotine itself is taxed

Nevada
A 30% wholesale tax on all vapor products

New Hampshire
An 8% wholesale tax on open-system vaping products, and $0.30 per milliliter on closed-system products (pods, cartridges, cigalikes)

New Jersey
New Jersey taxes e-liquid at $0.10 per milliliter in pod- and cartridge-based products, 10% of the retail price for bottled e-liquid, and 30% wholesale for devices.

New Mexico
... 12.5% wholesale on bottled liquid, and $0.50 on each pod, cartridge, or cigalike with a capacity under 5 milliliters

New York
A 20% retail tax on all vapor products

North Carolina
A $0.05 per milliliter tax on nicotine-containing e-liquid

Ohio
A $0.10 per milliliter tax on nicotine-containing e-liquid

Oregon
A 65% wholesale tax on all nicotine “inhalant delivery systems,”, including hardware and “components” (which include e-liquid). The tax also includes heated tobacco products (HTPs) like IQOS, but exempts all vaping products sold in licensed cannabis dispensaries

Pennsylvania
... 40% wholesale tax [on] e-liquid and devices that include e-liquid.

Puerto Rico
A $0.05 per milliliter tax on e-liquid and a $3.00 per unit tax on e-cigarettes

Utah
A 56% wholesale tax on e-liquid and prefilled devices

Vermont
A 92% wholesale tax on e-liquid and devices—the highest tax imposed by any state

Virginia
A $0.066 per milliliter tax on nicotine-containing e-liquid

Washington State
... $0.27 per milliliter on e-juice—with or without nicotine—in pods and cartridges smaller than 5 mL in size, and $0.09 per milliliter on liquid in containers larger than 5 mL

West Virginia
A $0.075 per milliliter tax on all e-liquid, with or without nicotine

Wisconsin
A $0.05 per milliliter tax on e-liquid in closed-system products (pods, cartridges, cigalikes) only—with or without nicotine

Wyoming
A 15% wholesale tax on all vapor products

 

[Hooked]

International vape taxes

Albania
A 10 leke ($0.091 US) per milliliter tax on nicotine-containing e-liquid

Azerbaijan
A 20 manats ($11.60 US) per liter tax (about $0.01 per milliliter) on all e-liquid

Bahrain
The tax is 100% of the pre-tax price on nicotine-containing e-liquid. That equates to 50% of the retail price. The purpose of the tax is unclear, since vapes are supposedly banned in the country

Croatia
Although Croatia has an e-liquid tax on the books, it is currently set at zero

Cyprus
A €0.12 ($0.14 US) per milliliter tax on all e-liquid

Denmark
... DKK 2.00 ($0.30 US) per milliliter tax, which will take effect in 2022.

Estonia
In 2018, Estonia imposed a €0.20 ($0.24 US) per milliliter excise duty on all e-liquid. In December 2020, the Riigikogu (parliament) suspended the tax—effective from April 1, 2021 and lasting until Dec. 31, 2022—with the goal of ending the large black market that has grown in the wake of the excessive tax (and a flavor ban). According to consumer nicotine group NNA Smoke Free Estonia, “self-mixed, cross-border and smuggled e-liquids account for 62-80% of the entire Estonian e-liquids market.”

Finland
A €0.30 ($0.34 US) per milliliter tax on all e-liquid

Greece
A €0.10 ($0.11 US) per milliliter tax on all e-liquid

Hungary
A HUF 20 ($0.07 US) per milliliter tax on all e-liquid

Indonesia
The Indonesian tax is 57% of the retail price, and seems to only be meant for nicotine-containing e-liquid (“extracts and essences of tobacco” is the wording).

Italy
... €0.08 ($0.09 US) per milliliter for nicotine-containing e-liquid, and €0.04 ($0.05 US) for zero-nicotine products. For Italian vapers who choose to make their own e-liquid, PG, VG, and flavorings are not taxed

Jordan
Devices and nicotine-containing e-liquid are taxed at a rate of 200% of the CIF (cost, insurance and freight) value

Kazakhstan
Although Kazakhstan has an e-liquid tax on the books, it is currently set at zero

Kenya
... 3,000 Kenyan shillings ($27.33 US) on devices, and 2,000 ($18.22 US) on refills. The taxes make vaping far more expensive than smoking (the cigarette tax is $0.50 per pack)—and are probably the highest vape taxes in the world

Kyrgyzstan
A 1 Kyrgyzstani Som ($0.014 US) per milliliter tax on nicotine-containing e-liquid

Latvia
... €0.01 ($0.01 US) per milliliter tax, and an additional tax (€0.005 per milligram) on the weight of the nicotine used

Lithuania
A €0.12 ($0.14 US) per milliliter tax on all e-liquid

Malaysia
A 10% tax on vaping devices and a 40 sen ($0.10 US) per milliliter tax on e-liquid. However, nicotine-containing products will remain legally available only by prescription

Montenegro
A €0.90 ($1.02 US) per milliliter tax on all e-liquid

North Macedonia
An 0.2 Macedonian Denar ($0.0036 US) per milliliter tax on e-liquid. The law contains allows automatic increases in the tax rate July 1 of each year from 2020 to 2023

Paraguay
The law classifies e-cigarettes as tobacco products, and taxes them at 16% (probably based on the wholesale price). However, most sellers don’t register the products as tobacco, but import them under other classifications

Philippines
A 10 Philippines pesos ($0.20 US) per 10 milliliters (or fraction of 10 mL) tax on nicotine-containing e-liquid (including in prefilled products). In other words, any volume over 10 mL but under 20 mL (for example, 11 mL or 19 mL) is charged at the rate for 20 mL, and so forth

Poland
A 0.50 PLN ($0.13 US) per milliliter tax on all e-liquid

Portugal
A €0.30 ($0.34 US) per milliliter tax on nicotine-containing e-liquid

Romania
A 0.52 Romania Leu ($0.12 US) per milliliter tax on nicotine-containing e-liquid. There is a method by which the tax can be adjusted annually based on consumer price increases

Russia
Disposable products (like cigalikes) are taxed at 50 rubles ($0.81 US) per unit. Nicotine-containing e-liquid is taxed at 13 rubles $0.21 US) per milliliter

Saudi Arabia
The tax is 100% of the pre-tax price on e-liquid and devices. That equates to 50% of the retail price

Serbia
A 4.32 Serbian Dinar ($0.044 US) per milliliter tax on all e-liquid

Slovenia
A €0.18 ($0.20 US) per milliliter tax on nicotine-containing e-liquid

South Korea
Currently the country has four separate taxes on e-liquid, each earmarked for a specific spending purpose (the National Health Promotion Fund is one). The various South Korean e-liquid taxes add up to a whopping 1,799 won ($1.60 US) per milliliter, and there is also a waste tax on disposable cartridges and pods of 24.2 won ($0.02 US) per 20 cartridges

Sweden
A 2 krona per milliliter ($0.22 US) tax on nicotine-containing e-liquid

Togo
Taxed up to 45% (believed to be based on the wholesale price)

United Arab Emirates (UAE)
The tax is 100% of the pre-tax price on e-liquid and devices. That equates to 50% of the retail price

 

[Hooked]

I find South Korea rather interesting.

""Currently the country has four separate taxes on e-liquid, each earmarked for a specific spending purpose (the National Health Promotion Fund is one).

and "a waste tax on disposable cartridges and pods of 24.2 won ($0.02 US) per 20 cartridges.

The waste tax is a good idea, isn't it? I spoke to someone the other day who will not use closed systems because of the effect on the environment when disposing of the used pod/cartridge.