top of page

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%


bottom of page