Vape Tax FAQs
Q: Does the vape tax apply to battery chargers?
Yes, the 15% open vaping system rate applies to charger sales as well if the chargers are part of a vaping system kit or package. Also, if the chargers are marketed and designed to be used with open vaping systems they are subject to the 15% tax. All of the components of the open vaping systems are taxable in the same manner.
However, a generic charger that is not identified as a charger for electronic cigarettes, etc is taxable at the standard 6% sales tax rate.
Prefilled juice cartridges for the closed systems are subject to the $1.50 rate.
Q: The way that I read the law, there is not a tax on a closed system device, only the cartridge is taxed at $1.50 per cartridge. Is that correct?
You are correct. For closed vapor systems, only the cartridge is taxed at $1.50 per cartridge. For open vapor systems, all components and e-liquids are taxed at 15%