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.

(6/23/20)

 

 

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%

(7/2/20)

Vape Tax FAQs

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Fax: 502.223.4937

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