Electronic Cigarette Products Tax

About this dataset

A tax is imposed on electronic cigarette liquid and electronic cigarette products. Electronic cigarette liquid refers to any liquid that, when used in electronic nicotine delivery system or vapor product, produces a vapor containing nicotine that is inhaled by the user. Electronic cigarette products include electronic nicotine delivery systems, liquid nicotine containers, vapor products, and electronic liquids. This tax went into effect on October 1, 2019.