Understanding VAPE LAWS in the United States is essential, as regulations vary significantly across states and even locally. While the FDA provides federal oversight, states dictate key aspects like the legal purchasing age, which can be 18 or 21 depending on location. Several states, including Massachusetts and New York, have outright VAPE bans, while others, such as California, restrict or ban flavored vaping products due to youth appeal. This complex, ever-evolving landscape means consumers must actively research both state and local ordinances to ensure compliance when purchasing or using VAPE products.
| State | Restrictions | Limitations Employee Requirements | Permit to Sell Vape? |
|---|---|---|---|
| Alabama | Must ID all customers buying “alternative nicotine products” | An employee over 21 years old must be present for anyone under 21 to sell to customers ( Section 28-11-13(a) ) | NO |
| Alaska | Must ID all customers | Shop premises must be restricted to 19+ ( Section 11-76-106 ) or e-cig sales must be supervised in a bar, vending machine, or club ( Section 11-76-109(d) ) | YES |
| Arizona | Must ID all customers | None | NO |
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Understanding Vaping Taxes
Types, Rates, and State-Specific Variations
As of mid-2024, 32 states and the District of Columbia have enacted excise taxes on vaping products. Below, VapeTM delves into two primary tax models to help you navigate this complex landscape.
Ad Valorem Taxes
- Levied as a percentage of the wholesale or retail price, these taxes can substantially affect consumer costs.
- Example: Minnesota’s wholesale tax stands at 95%, followed by Vermont at 92%, making them two of the highest-taxed states for vaping products.
Volume-Based Taxes (Ad Quantum)
- Calculated per unit or milliliter, commonly applied to each cartridge or milliliter of vape liquid.
- Example: Connecticut charges $0.40 per mL for closed-system vapes—the nation’s highest rate—while Delaware and Kansas impose a lower rate of $0.05 per mL.
Vaping Tax Impact on Consumer Behavior and Public Health
High excise taxes on vaping products can deter smokers from transitioning to e-cigarettes, which many experts consider less harmful than traditional tobacco. For instance, studies suggest that Minnesota’s 95% wholesale tax prevented over 32,400 smokers from switching to vaping, revealing the potential unintended public health consequences of steep tax policies.
State-by-State Vaping Tax Guide for 2024
Staying aware of state-specific vaping tax rates is vital for any business focusing on regulatory compliance and cost efficiency. Below is a detailed overview of excise taxes for disposable vapes, which is especially important for those looking to resell in vape vending machines by November 2024.
Comprehensive State-by-State Excise Tax for Disposable Vapes (November 2024)
For the full list of updated tax rates and regulations
