Taxing vapes is popular among state legislators. As of March 25, 33 U.S. states—along with the District of Columbia, Puerto Rico, and numerous cities and counties—have imposed taxes on vapor products.
Taxes are usually assessed on distributors and wholesalers, and may be imposed as a percentage of the retail price or on a per-milliliter basis on bottled e-liquid or all products that contain e-liquid. Some states have retail taxes paid directly by consumers. Taxes range from states that assess a five-cents-per-milliliter e-liquid tax to Vermont’s champion 92 percent wholesale tax.
During the 2025 legislative session, vaping has so far been a popular target. In addition to over 30 proposed flavor ban and PMTA registry bills, at least 17 state legislatures have introduced bills that would create a new tax on vaping products, increase the state’s existing tax, or equalize taxes on all consumer nicotine products. New taxes have been proposed on nicotine pouches too.
Current active vape and nicotine pouch tax bills
The list below includes all currently active (as of March 13) bills I could find that propose vape taxes or tax-related laws. Some also include other elements, like PMTA registries or licensing rules.
This article is a companion to the March 12 article that focuses only on PMTA registry and flavor ban bills. Please read both if you’re interested in fighting anti-consumer vape laws.
I did not intentionally include bills that have already failed, but some of them may have. Tracking programs like Legiscan are often several days behind, and some state legislatures don’t specifically report that bills are no longer being considered.
Many of the bills listed below may have little chance of advancing, but some are serious threats. Some have advanced far enough or gained enough attention that they have earned a Call to Action from the Consumer Advocates for Smoke-free Alternatives Association (CASAA). Active CASAA Calls to Action are listed next to the bill number and description. Those bills are most in need of immediate responses from consumers.
But please don’t wait for CASAA to urge action. You can contact your state legislators whenever a threatening bill appears, even before CASAA issues a Call to Action—or even contact them proactively before a bill appears to register your opposition to all legislation that restricts or raises the cost of access to quality vaping products. Many bills have been stopped early by alert vaping advocates who have built relationships with legislators or legislative staffers.
You can look up your state and federal representatives on the CASAA site.
Companion bills (same text; introduced in both chambers of the legislature) are listed together, separated by a slash. Often only one of the two bills moves through the legislature; it usually isn't necessary for both bills to pass.
ALASKA
SB 24 - Tax: 25% of retail price on closed products (pods, disposables)
Jan. 22 - Referred to committees
Feb. 14 - Referred to committee
HB 49 - Tax: 25% of retail price on closed products (pods, disposables)
Jan. 22 - Referred to committees
Feb. 19 - Referred to committee
ARIZONA
HB 2778 - Tax: 50% wholesale
Feb. 10 - Assigned to committees
CONNECTICUT
SB 792 - Tax: 75% wholesale price
Jan. 21 - Referred to committee
SB 427 - Tax: “equalizes” tax rates on combustible tobacco and noncombustible tobacco and nicotine products
Jan. 10 - Referred to committee
GEORGIA
HB 84 - Tax: 15% wholesale price on all vapor products
IDAHO
HB 314 - Tax: 3 cents per milliliter on nicotine-containing e-liquid
Feb. 25 - Referred to committee
ILLINOIS
SB 1314 - Increases wholesale tax to 36%
Jan. 28 - Referred to committee
HB 3606 - Increases wholesale tax to 45%
Feb. 18 - Referred to committee
March 11 - Assigned to committee
SB 2338 - Increases wholesale tax to 45%
March 13 - Progressing through House committees
IOWA
SF 475 - Tax: $1.15 each on vapor pods or cartridges; 15% of retail price on refillable vape devices and bottled e-liquids; 6.8 cents each on nicotine pouches
Feb. 18 - Referred to committee (as SSB 1137)
Feb. 19 - Subcommittee hearing
Feb. 26 - Passes committee
March 3 - Committee report approving bill
March 4 - Referred to second committee
MASSACHUSETTS
HB 1 - State 2026 appropriations bill: includes clause applying existing 75% wholesale tax to synthetic nicotine products
Jan. 23 - Referred to committee
MONTANA
HB 525 - Tax: 50% of wholesale price in nicotine-containing vapes + PMTA registry law ***CASAA Call to Action
Feb. 18 - Referred to committee
Feb. 27 - House amends bill to add 50% tax on nic-containing vapes; passes committee
NEBRASKA
LB 712 - Tax: changes current tax to 40% of wholesale price ***CASAA Call to Action
Jan. 24 - Referred to committee
Feb. 28 - Committee hearing scheduled
NEW HAMPSHIRE
HB 290 - Tax: equalizes tax on closed and open products to 65% wholesale
Jan. 7 - Referred to committee
Jan. 22 - Public hearing
Feb. 26 - House majority and minority committee reports disagree
NEW MEXICO
SB 20 - Tax: changes existing tax to 67.5% of wholesale price
Jan. 21 - Referred to committees
Feb. 19 - Passes committee
March 3 - Passes committee
March 7 - Passes Senate
March 10 - Referred to two House committees
March 12 - Passes one committee
NEW YORK
A 274 - Increases retail vape tax from 20 to 48%
Jan. 8 - Referred to committee
SOUTH DAKOTA
SB 194 - Tax: 45% of wholesale price
Feb. 6 - Referred to committee
Feb. 19 - Hearing scheduled
Feb. 19 - Tabled (inactive for now—but could still return this session)
TENNESSEE
SB 763 / HB 968 - Tax: 7 cents/ml on closed products, 10% wholesale on open products + PMTA registry law ***CASAA Call to Action
Feb. 10 - HB 968 referred to committee
Feb. 12 - SB 763 referred to committee
Feb. 25 - SB 763 passed committee; referred to second committee
March 10 - HB 968 passed committee; referred to second committee
March 18 - SB 763 scheduled for consideration in second committee
WASHINGTON
HB 1416 - Tax: 30 cents per milliliter on containers smaller than 5 mL; 10 cents/mL on containers over 5 mL (includes zero-nicotine)
Jan. 20 - Referred to committee
Feb. 20 - Committee hearing
WEST VIRGINIA
HB 2518 - Repeals all “sin” taxes, including current taxes on vapes
Feb. 17 - Referred to committee
HB 2762 - Tax: 7.5 cents per milliliter of wholesale price
Feb. 21 - Referred to committee
March 3 - Referred to second committee