What is the difference between ad valorem and per-unit excise taxes on vaping products?
Ad valorem means the tax is a percentage of the product's wholesale or retail price. Per-unit means a fixed dollar amount per milliliter of e-liquid or per device. Some states combine both. Knowing which structure applies in each state you ship to is essential because it changes how you calculate the tax on your invoice.
How often do state vape excise tax rates change?
Most changes happen during state legislative sessions, which typically run from January through May or June. But some states have passed mid-year adjustments or emergency rules. A quarterly review is a reasonable minimum, with an extra check right after your state's legislative session ends.
Can I rely on a distributor's price sheet to know the current excise tax?
No. Distributors are not tax authorities, and their sheets can be outdated or rounded. They're a convenient starting point, but you must confirm with an official state source before you calculate what you owe or what you charge. If the distributor's number doesn't match the state's published rate, trust the state.
