| State | Tax Type | Rate | Consumer Impact | Category |
|---|---|---|---|---|
| Alabama | None | — | General sales tax only | Tax-Free |
| Alaska | None (local opt) | — | Some municipalities impose local taxes | Tax-Free |
| Arizona | Ad valorem | 2.00/mL nicotine | $0.25-0.50 per pod | Moderate |
| Arkansas | None | — | General sales tax only | Tax-Free |
| California | Ad valorem (wholesale) | 56.25% | +$8.44 on a $15 disposable | High |
| Colorado | None | — | General sales tax only | Tax-Free |
| Connecticut | Specific (per mL) | $0.40/mL | +$2.00 on a 5mL disposable | High |
| Delaware | Ad valorem (wholesale) | 15% | +$1.50 on a $10 wholesale product | Moderate |
| DC | Ad valorem (retail) | 91% | +$13.65 on a $15 disposable | Very High |
| Georgia | None | — | General sales tax only | Tax-Free |
| Hawaii | Ad valorem (wholesale) | 70% | +$7.00 on a $10 wholesale product | High |
| Idaho | None | — | General sales tax only | Tax-Free |
| Illinois | Ad valorem (wholesale) | 15% | +$1.50 on a $10 wholesale product | Moderate |
| Indiana | None | — | General sales tax only | Tax-Free |
| Kansas | None | — | General sales tax only | Tax-Free |
| Kentucky | Specific (per mL) | $0.005/mL | +$0.025 on a 5mL disposable (negligible) | Low |
| Louisiana | None | — | General sales tax only | Tax-Free |
| Maine | Ad valorem (wholesale) | 43% | +$4.30 on a $10 wholesale product | High |
| Maryland | None | — | General sales tax only | Tax-Free |
| Massachusetts | None | — | General sales tax only | Tax-Free |
| Michigan | None | — | General sales tax only | Tax-Free |
| Minnesota | Ad valorem (wholesale) | 95% | +$9.50 on a $10 wholesale product | Very High |
| Mississippi | None | — | General sales tax only | Tax-Free |
| Missouri | None | — | General sales tax only | Tax-Free |
| Montana | None | — | General sales tax only | Tax-Free |
| Nebraska | None | — | General sales tax only | Tax-Free |
| Nevada | None | — | General sales tax only | Tax-Free |
| New Hampshire | None | — | No sales tax AND no vape tax | Tax-Free |
| New Jersey | Ad valorem (wholesale) | 10% | +$1.00 on a $10 wholesale product | Moderate |
| New Mexico | None | — | General sales tax only | Tax-Free |
| New York | Hybrid | 20% wholesale + $0.0125/mL | +$2.06 on a 5mL disposable ($10 wholesale) | High |
| North Carolina | Specific (per mL) | $0.05/mL | +$0.25 on a 5mL disposable | Moderate |
| North Dakota | None | — | General sales tax only | Tax-Free |
| Ohio | None | — | General sales tax only | Tax-Free |
| Oklahoma | None | — | General sales tax only | Tax-Free |
| Oregon | Ad valorem (retail) | 65% | +$9.75 on a $15 disposable | High |
| Pennsylvania | Ad valorem (wholesale) | 40% | +$4.00 on a $10 wholesale product | High |
| Rhode Island | None | — | General sales tax only | Tax-Free |
| South Carolina | None | — | General sales tax only | Tax-Free |
| South Dakota | Specific (per mL) | $0.05/mL | +$0.25 on a 5mL disposable | Moderate |
| Tennessee | None | — | General sales tax only | Tax-Free |
| Texas | None | — | General sales tax only | Tax-Free |
| Utah | None | — | General sales tax only | Tax-Free |
| Vermont | Ad valorem (wholesale) | 92% | +$9.20 on a $10 wholesale product | Very High |
| Virginia | Specific (per mL) | $0.066/mL | +$0.33 on a 5mL disposable | Moderate |
| Washington | Hybrid | 60% wholesale + $0.095/mL | +$6.48 on a 5mL disposable ($10 wholesale) | Very High |
| West Virginia | None | — | General sales tax only | Tax-Free |
| Wisconsin | Ad valorem (wholesale) | 5% | +$0.50 on a $10 wholesale product | Low |
| Wyoming | None | — | General sales tax only | Tax-Free |
Table key: Tax-Free = no vape-specific excise tax. Low = adds <5% to retail price. Moderate = adds 5-20%. High = adds 20-60%. Very High = adds 60%+. Consumer impact estimates based on a $15 disposable vape with 5mL e-liquid at $10 wholesale price. For your specific usage, use our vape cost calculator.
