Seventeen jurisdictions in the nation have some form of vapor product excise tax, according to a new Tax Foundation analysis.
Kansas, which taxes vaping products at 5 cents per milliliter of e-liquid, is currently among them.
Vaping products, such as electronic cigarettes and vaping pens, allow users to inhale nicotine, but not with the combustion and tar that come from smoking conventional cigarettes. Nine states, the District of Columbia and several local jurisdictions levy such vaping taxes.
The taxing method can come in different forms. Some jurisdictions levy a percentage of the wholesale value of the product, and others base their taxes on milliliters of e-liquid.
Seven states are in the process of enacting taxes on vaping – Connecticut, New Mexico, Washington, Illinois, Nevada, Vermont and New York.
Vaping supporters argue the products should be taxed at a low rate because they pose a much lower health risk than traditional tobacco products, according to the foundation. But those who favor a higher tax rate say the products appeal to young people, who may go on to smoke other tobacco products.
Vapor Taxes in the U.S. as of Jan. 1, 2019
|Jurisdiction||Vaping Excise Taxes|
|California||62.78% of wholesale|
|Juneau, NW Arctic Borough and Petersburg, Alaska||45% of wholesale|
|Mat-su Valley, Alaska||55% of wholesale|
|Kansas||5 cents/ml of e-liquid|
|Minnesota||95% of wholesale|
|Louisiana||5 cents/ml of e-liquid|
|Chicago||$1.50/unit plus $1.20/ml of e-liquid|
|Cook County, Il.||$1.50/unit plus 20 cents/ml of e-liquid|
|Pennsylvania||40% of wholesale|
|West Virginia||7.5 cents/ml of e-liquid|
|North Carolina||5 cents/ml of e-liquid|
|New Jersey||10 cents/ml of e-liquid|
|Delaware||5 cents/ml of e-liquid|
|District of Columbia||96% of wholesale|
|Montgomery County, Md.||30% of wholesale|