2026 Vape Laws by State & DC | Midwest Vape Distro

Last updated: October 26, 2026

Latest source review: October 26, 2026. Previous public release: October 12, 2026.

Compare statewide vape flavor restrictions, excise taxes, retail licensing and product-list requirements across all 50 states and the District of Columbia. Tax treatment can vary by product format, nicotine content and tax base. A retail license, a state product listing and federal marketing authorization address different requirements.

The October 26 review covers all 51 jurisdictions and gives every field an explicit review status. It confirms or corrects 139 of 255 fields; 116 remain unresolved or were not newly reverified. This revision also corrects Michigan bill attribution and removes unrelated Maine and Montana citations. This tracker covers statewide requirements; local and Tribal requirements may also apply. It is an informational research resource. Confirm material business decisions with qualified counsel in the destination state.

Recent verified changes and corrections

Iowa withdrew its planned directory dates: Iowa DOR will not publish on October 15 or begin penalties on November 16. No replacement dates are set; penalties begin 21 business days after the first publication.
Pennsylvania and Virginia milestones are now current: Pennsylvania unlisted products have been subject to seizure since October 19; Virginia retail permits have been required since October 1, and the limited October 21 Letter of Authorization document deadline has passed.
Michigan citation correction: the pending retail-license provisions are in HB 5368, HB 5369 and HB 5370; HB 5371 and HB 5372 are companion non-license amendments. Maine's product-directory field is now explicitly unconfirmed after removal of an unrelated citation.
Alabama and South Carolina began collecting new vapor excise taxes on October 1, 2026. South Carolina's first October return is due November 20.
DC changed its other-tobacco-products rate to 58% of wholesale sales price on October 1. Iowa's enacted vapor and alternative-nicotine taxes begin January 1, 2027.
Licensing corrections include Mississippi ENDS permits, Virginia's October permit requirement, Kentucky retailer licensing and Texas e-cigarette retailer permits.
Product-list classifications were corrected. California's Unflavored Tobacco List supports its flavor restrictions and is separate from a PMTA directory. North Dakota's proposed directory language was removed before final enactment. West Virginia's directory status remains unconfirmed.
California AB 762 was signed September 28, 2026. Covered-device import and manufacture restrictions begin in 2027; sale, distribution and offer-for-sale restrictions begin in 2028.

Current and upcoming milestones

Iowa — planned dates withdrawn: the directory is not published or in effect. Iowa DOR has not set new publication or penalty dates; penalty enforcement begins 21 business days after the first publication.
Pennsylvania — current since October 19, 2026: ENDS products absent from the Attorney General directory are subject to seizure; the wholesaler transition period ended October 18.
Virginia — current since October 1, 2026: retail tobacco permits are required. The October 21 document deadline for qualifying Letters of Authorization has passed.
November 20, 2026 — South Carolina: first October nicotine vapor products tax return is due.
December 1, 2026 — Virginia: limited ABC Letters of Authorization expire.
January 1, 2027: Iowa's new taxes begin; California's AB 762 import/manufacture restrictions begin; Hawaii's enacted directory and covered-device rules begin; South Dakota retail nicotine licensing begins.
July 1, 2027 — North Carolina: specialty vapor retailer licensing begins, including a $1,000 per-location requirement.
January 1, 2028 — California: AB 762 sale, distribution and offer-for-sale restrictions begin.

The 50 states and DC

The October 26 source audit covers all 51 jurisdictions and all 255 fields, but it does not claim a new substantive legal determination for every field. It confirms or corrects 139 fields; 116 remain unresolved or were not newly reverified. Each card states its review scope. “Unconfirmed” means the available primary sources did not resolve the question; it does not mean the answer is no.

AlabamaProduct list

Flavor restriction: No
Excise tax: $0.10/ml on nicotine-containing consumable vapor products (in effect since Oct. 1, 2026)
Retail license: Yes — ABC Tobacco or Specialty ENDS retailer permit, as applicable; ALDOR vapor tax license for tax-remitting sellers
Product-list framework: Yes — only listed products may be sold

Notes: Vaping is subject to existing Clean Indoor Air Act smoking restrictions since Oct. 1, 2026. Tax registration is free; returns are due monthly on the 20th.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Directory · revenue.alabama.gov · Tax · revenue.alabama.gov · Tax · revenue.alabama.gov · License · alabcboard.gov · License · alison.legislature.state.al.us · Product list · alison.legislature.state.al.us · Notes · alabamapublichealth.gov

Alaska

Flavor restriction: No
Excise tax: None
Retail license: Yes — business-license endorsement, $100/location or outlet (flat fee for one- or two-year license term)
Product-list framework: No

Notes: Vape tax + e-cig license bill (SB 24) vetoed 6/18/2026

October 12 review scope: Retail license, Notes. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework.

Primary sources used or retained for this record: License · commerce.alaska.gov · Notes · akleg.gov

Arizona

Flavor restriction: No
Excise tax: None
Retail license: No vape-specific retailer license identified in this review; HB 4001 manufacturer/distributor licenses start Jan. 1, 2028; retailer TPT credentials still apply
Product-list framework: No

October 12 review scope: Retail license. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · azdor.gov · License · azleg.gov

ArkansasProduct list

Flavor restriction: No
Excise tax: None
Retail license: Yes — Retail Vapor Product permit, $50
Product-list framework: Yes — directory already published; covered nicotine closed-system/disposable products must be listed

October 12 review scope: Product-list framework. Carried forward or unresolved: Flavor restriction, Excise tax, Retail license, Notes.

Primary sources used or retained for this record: Tax · dfa.arkansas.gov · License · dfa.arkansas.gov · Product list · dfa.arkansas.gov

CaliforniaFlavor restrictionProduct list

Flavor restriction: Yes — statewide flavored tobacco/e-cigarette sales restriction; AB 3218 expands enforcement and UTL requirements
Excise tax: 51.08% of wholesale cost (from July 1, 2026) + 12.5% CECET on retail sales price excluding sales/use tax, for covered nicotine e-cigarettes
Retail license: Yes — state tobacco retailer license, $450/location
Product-list framework: Yes — Unflavored Tobacco List (UTL), a flavor-law product list; classify separately from PMTA directories

Notes: AB 762 signed Sept. 28, 2026. Covered disposable, battery-embedded tobacco vapor devices: import/manufacture for California sale prohibited Jan. 1, 2027; sale/distribution/offer for sale prohibited Jan. 1, 2028. Definition includes nonrefillable OR nonrechargeable devices; statutory exclusions apply.

October 12 review scope: Flavor restriction, Excise tax, Retail license, Product-list framework, Notes.

Primary sources used or retained for this record: License · cdtfa.ca.gov · Flavor · oag.ca.gov · Tax · cdtfa.ca.gov · Tax · cdtfa.ca.gov · License · cdtfa.ca.gov · Product list · cdtfa.ca.gov · Notes · leginfo.legislature.ca.gov

Colorado

Flavor restriction: No
Excise tax: 56% of manufacturer's list price for nicotine products through June 30, 2027 (28% for FDA modified-risk nicotine products)
Retail license: Yes — state license
Product-list framework: No

Notes: Online-sale scope unconfirmed

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: License · tax.colorado.gov · Tax · tax.colorado.gov

Connecticut

Flavor restriction: No
Excise tax: $0.40/ml closed; 10% wholesale others
Retail license: Yes — DCP dealer registration, $1,000 initial application plus $800 annual fee
Product-list framework: No statewide operative directory identified; HB 5539 directory proposal not shown as enacted in its official bill history

Notes: Direct-to-consumer shipment is prohibited; shipment is limited to registered dealers/manufacturers or authorized government recipients

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Tax · portal.ct.gov · License · prdext3.cga.ct.gov · Product list · cga.ct.gov

Delaware

Flavor restriction: No
Excise tax: $0.05/ml
Retail license: Yes — $50/location; HS 1/HB 215 proposed fee changes remain unenacted on official status page
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · delcode.delaware.gov · Tax · delcode.delaware.gov · License · legis.delaware.gov

District of ColumbiaFlavor restriction

Flavor restriction: Yes — flavored tobacco restriction; electronic smoking devices also restricted within quarter-mile of middle/high schools
Excise tax: 58% of wholesale sales price for other tobacco products (from Oct. 1, 2026; tax year 2027)
Retail license: Yes
Product-list framework: No

October 12 review scope: Flavor restriction, Excise tax, Retail license. Carried forward or unresolved: Product-list framework, Notes.

Primary sources used or retained for this record: License · code.dccouncil.gov · Flavor · code.dccouncil.gov · Tax · otr.cfo.dc.gov

FloridaProduct list

Flavor restriction: No
Excise tax: None
Retail license: Yes — Retail Nicotine Products Dealer Permit (no fee); Retail Tobacco Products Dealer Permit costs $50
Product-list framework: Prohibited-product list (not an allowed-products registry)

October 12 review scope: Retail license, Product-list framework. Carried forward or unresolved: Flavor restriction, Excise tax, Notes.

Primary sources used or retained for this record: Directory · laws.flrules.org · License · myfloridalicense.com

Georgia

Flavor restriction: No
Excise tax: $0.05/ml closed-system consumable vapor product; 7% wholesale cost for open-system consumables and single-use devices containing consumable vapor product
Retail license: Yes — vapor-products retailer license; $10 annual renewal vapor fee (initial filing fees separate)
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · dor.georgia.gov

HawaiiProduct list

Flavor restriction: No
Excise tax: 70% wholesale
Retail license: Yes — $50 retail tobacco permit; $250 tobacco license for wholesalers/dealers as applicable
Product-list framework: Enacted — only listed ESDs and e-liquids may be sold from Jan. 1, 2027; not yet operative as of Oct. 12, 2026

Notes: Covered disposable devices (nonrefillable, nonrechargeable battery; FDA-authorized excluded) prohibited from 1/1/2027. No online shipment to unlicensed persons

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Tax · ag.hawaii.gov · Product list · ag.hawaii.gov

Idaho

Flavor restriction: No
Excise tax: None
Retail license: Yes — annual Idaho Tobacco Permit, free of charge, for each location
Product-list framework: No

Notes: 2026 vapor-tax bill died

October 12 review scope: Retail license. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework, Notes.

Primary sources used or retained for this record: License · healthandwelfare.idaho.gov · License · legislature.idaho.gov

Illinois

Flavor restriction: No
Excise tax: 45% of wholesale price (from July 1, 2025)
Retail license: Yes — retailer license, $150/yr/location
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: License · tax.illinois.gov

Indiana

Flavor restriction: No
Excise tax: 30% of wholesale price for closed-system cartridges; 30% of gross retail income for consumable material and other taxable vapor products
Retail license: Yes — Tobacco Sales Certificate, $200 for three years; Open System Retail Dealer certificate also required for covered retail sales
Product-list framework: No

Notes: Wholesale certificate added eff 7/1/2026

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · secure.in.gov · License · in.gov

IowaProduct list

Flavor restriction: No
Excise tax: Scheduled Jan. 1, 2027: $0.05/ml of solution containing nicotine or a nicotine analog; alternative nicotine products $0.05/container up to 20 units, with proportional tax on units above 20.
Retail license: Yes — retailer permit, $50–$100/yr
Product-list framework: Enacted, but not yet in effect — Iowa DOR withdrew the planned Oct. 15 publication and Nov. 16 penalty dates; no replacement dates are set. Unlisted-product penalties begin 21 business days after the first directory publication.

October 26 update scope: Product-list framework. Carried forward from the October 12 release: Flavor restriction, Excise tax, Retail license, Notes.

Primary sources used or retained for this record: License · legis.iowa.gov · Tax · legis.iowa.gov · Product list · revenue.iowa.gov

Kansas

Flavor restriction: No
Excise tax: $0.05/ml of consumable liquid/material (not limited to nicotine by the displayed definition)
Retail license: Yes
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: License · ksrevenue.gov

Kentucky

Flavor restriction: No
Excise tax: $1.50 per closed-system cartridge; 15% of distributor selling price for open-system e-liquid or kits containing liquid.
Retail license: Yes — ABC Tobacco, Nicotine and Vapor Products retailer license; required since Jan. 1, 2026.
Product-list framework: Authorized nicotine vapor product sales restriction; safe-harbor certification repealed in 2025. Public SKU-directory status unresolved.

October 12 review scope: Excise tax, Retail license, Product-list framework. Carried forward or unresolved: Flavor restriction, Notes.

Primary sources used or retained for this record: Tax · revenue.ky.gov · License · apps.legislature.ky.gov · License · abc.ky.gov

LouisianaProduct list

Flavor restriction: No
Excise tax: $0.15/ml of consumable nicotine-containing solution/material (since July 1, 2023).
Retail license: Yes — retail dealer permit
Product-list framework: Yes — ATC Vapor and Alternative Nicotine Products Directory; product-certification fee not confirmed.

Notes: Act 820 (HB 623), effective Aug. 1, 2026, requires retailers to buy vapor products from Louisiana-permitted wholesalers; manufacturer-to-retailer direct shipments and direct-to-consumer shipments are prohibited, subject to the in-state retail delivery exception.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: License · atc.louisiana.gov · Tax · revenue.louisiana.gov · License · atc.louisiana.gov · Product list · atc.louisiana.gov · Notes · legis.la.gov · Notes · legis.la.gov

Maine

Flavor restriction: No
Excise tax: 75% of cost price, effective Jan. 5, 2026; electronic smoking devices and liquids are included, with or without nicotine.
Retail license: Yes — tiered $100–$150/yr
Product-list framework: Unconfirmed — no statewide product directory was verified in this review

Notes: Electronic-smoking-device definition amended Jan. 5, 2026; MRS describes removal of ‘to simulate smoking’ as a non-substantive change.

October 26 update scope: Product-list framework and citation audit. Carried forward from the October 12 release: Flavor restriction, Excise tax, Retail license, Notes.

Primary sources used or retained for this record: License · legislature.maine.gov · Tax · maine.gov · Tax · legislature.maine.gov · License · maine.gov

Maryland

Flavor restriction: Administrative restriction (2020), not a statute
Excise tax: Special sales/use tax: 20% of taxable price on ESDs, including vaping liquid in containers > 5 ml; 60% on vaping liquid containers ≤ 5 ml.
Retail license: Yes — separate ESD retailer/vape-shop-vendor license via county Circuit Court clerk; 2026 SB 249 transition applies to existing cigarette/OTP licensees.
Product-list framework: No

Notes: SB 249 effective Oct. 1, 2026; cigarette/OTP licensees licensed by Sept. 30 may continue ESD activities until current license expiration, and must obtain ESD licensure effective by May 1, 2027. No additional retailer ESD/vape-shop fee for qualifying existing retailer licensees.

October 12 review scope: Excise tax, Retail license, Notes. Carried forward or unresolved: Flavor restriction, Product-list framework.

Primary sources used or retained for this record: Flavor · content.govdelivery.com · Tax · mgaleg.maryland.gov · Tax · content.govdelivery.com

MassachusettsFlavor restriction

Flavor restriction: Yes — flavored ENDS/tobacco sales restricted; licensed smoking bars may sell only for on-site consumption.
Excise tax: 75% of wholesale price on ENDS.
Retail license: Yes — ENDS retailer license (state fee unconfirmed)
Product-list framework: No

Notes: Statewide flavored-products restriction includes menthol and flavor enhancers; smoking-bar exception is for on-site consumption.

October 12 review scope: Flavor restriction, Excise tax, Retail license, Notes. Carried forward or unresolved: Product-list framework.

Primary sources used or retained for this record: License · malegislature.gov · Flavor · malegislature.gov · Tax · malegislature.gov

Michigan

Flavor restriction: No
Excise tax: None
Retail license: Unconfirmed — a proposed retail-license package remains pending. The licensing provisions are in 2025 HB 5368, HB 5369 and HB 5370; HB 5371 and HB 5372 are companion non-license amendments.
Product-list framework: No

October 26 update scope: Retail-license proposal and bill attribution. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework, Notes.

Primary sources used or retained for this record: License proposal · HB 5368 · License proposal · HB 5369 · License proposal · HB 5370 · Companion context · HB 5371 · Companion context · HB 5372

Minnesota

Flavor restriction: No
Excise tax: 95% of wholesale sales price on nicotine solution products; kit valuation depends on whether the same liquid is separately sold.
Retail license: Yes — local licensing
Product-list framework: No

Notes: Local flavor restrictions vary. Plymouth adopted Ordinance 2026-05 in April 2026; flavored sales prohibition applies after Jan. 1, 2028.

October 12 review scope: Excise tax, Retail license, Notes. Carried forward or unresolved: Flavor restriction, Product-list framework.

Primary sources used or retained for this record: License · revisor.mn.gov · Tax · revenue.state.mn.us · License · revisor.mn.gov · Notes · preview.hennepincounty.gov · Notes · mcclibraryfunctions.azurewebsites.us

MississippiProduct list

Flavor restriction: No
Excise tax: None
Retail license: Yes — ENDS retailers, wholesalers and distributors must obtain a DOR ENDS Permit via TAP.
Product-list framework: Yes — directory since 10/1/2025

October 12 review scope: Retail license, Product-list framework. Carried forward or unresolved: Flavor restriction, Excise tax, Notes.

Primary sources used or retained for this record: Directory · billstatus.ls.state.ms.us · License · dor.ms.gov · Product list · dor.ms.gov

Missouri

Flavor restriction: No
Excise tax: None
Retail license: General retail sales-tax license required; no separate statewide vape retail license identified in the sources reviewed.
Product-list framework: No

October 12 review scope: Retail license. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · documents.house.mo.gov · Tax · revisor.mo.gov · Tax · dor.mo.gov · License · revisor.mo.gov

Montana

Flavor restriction: No
Excise tax: No statewide vapor-specific excise tax identified; tobacco-containing products require separate classification.
Retail license: Yes — separate Alternative Nicotine or Vapor Products retail license, $20/year, even if already tobacco-licensed.
Product-list framework: No

October 26 update scope: Retail-license citation audit. Carried forward from the October 12 release: Flavor restriction, Excise tax, Retail license, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · dphhs.mt.gov · Tax · mca.legmt.gov · License · revenue.mt.gov

NebraskaProduct list

Flavor restriction: No
Excise tax: ENDS ≤ 3 ml: $0.05/ml; ENDS > 3 ml: 10% of first-owner purchase price (or first-owner manufacturer selling price); consumable material includes nicotine analogues.
Retail license: Yes — retail registration/license via local city or county clerk; exact local fee requires confirmation.
Product-list framework: Yes — certified ENDS only; enforcement began Jan. 1, 2026. Manufacturer per-product certification fee unconfirmed.

Notes: DOR reiterated ongoing directory enforcement Oct. 7, 2026; unlisted ENDS subject to seizure and retailer/wholesaler penalties.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Tax · revenue.nebraska.gov · License · revenue.nebraska.gov · Product list · revenue.nebraska.gov

Nevada

Flavor restriction: No
Excise tax: 30% of wholesale price on taxable vapor products; definition includes devices/components and nicotine-free solutions.
Retail license: Yes — $50/yr
Product-list framework: No — 2025 directory bill died

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: License · tax.nv.gov · Directory · archive.leg.state.nv.us · Tax · leg.state.nv.us

New Hampshire

Flavor restriction: No
Excise tax: Closed nicotine cartridges/containers: $0.30/ml; open nicotine liquids: 8% of wholesale sales price.
Retail license: Yes — Liquor Commission retail tobacco license per outlet: $216/$408/$648 annually by number of registers; qualifying alcohol licensees may add tobacco for $6/location.
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · gc.nh.gov · License · gc.nh.gov · License · gc.nh.gov

New JerseyFlavor restriction

Flavor restriction: Yes — eff Apr 20, 2020
Excise tax: Prefilled liquid nicotine: $0.30/ml; refill/container e-liquid: 30% of retail sales price, including nicotine-free refill liquids.
Retail license: Yes for container e-liquid sellers — Vapor Business License, $50/year per location; qualifying vapor business derives > 50% of sales from vape devices/accessories/liquid nicotine.
Product-list framework: No

October 12 review scope: Flavor restriction, Excise tax, Retail license. Carried forward or unresolved: Product-list framework, Notes.

Primary sources used or retained for this record: Flavor ban · njoag.gov · Flavor · middletownnj.org · Tax · nj.gov · Tax · nj.gov

New Mexico

Flavor restriction: No
Excise tax: E-liquid: 12.5% of product value; closed-system cartridges ≤ 5 ml: $0.50 each; closed-system cartridges > 5 ml: 12.5% of product value (current July 1, 2026 form).
Retail license: Yes — $750 initial / $400 renewal
Product-list framework: No

Notes: 2026 SB 121 proposed higher tobacco/vape taxes but was postponed indefinitely.

October 12 review scope: Excise tax, Retail license, Notes. Carried forward or unresolved: Flavor restriction, Product-list framework.

Primary sources used or retained for this record: License · rld-cf.rtscustomer.com · Tax · realfile.tax.newmexico.gov · License · srca.nm.gov · Notes · nmlegis.gov

New YorkFlavor restriction

Flavor restriction: Yes — retail non-tobacco flavors intended for nicotine use are prohibited, including menthol; FDA marketing-approved products are exempt.
Excise tax: 20% supplemental sales tax on retail vapor liquids/gels, with or without nicotine.
Retail license: Yes — annual Vapor Products Dealer Certificate of Registration; $300 per retail/online location or vending machine.
Product-list framework: No

October 12 review scope: Flavor restriction, Excise tax, Retail license. Carried forward or unresolved: Product-list framework, Notes.

Primary sources used or retained for this record: Flavor · nysenate.gov · Tax · tax.ny.gov

North CarolinaProduct list

Flavor restriction: No
Excise tax: $0.05/ml of consumable nicotine material; nicotine definition includes analogues for sales/purchases since Oct. 1, 2026.
Retail license: Conditional — DOR retail dealer license for handling non-tax-paid vapor products; retailers buying only tax-paid stock are exempt. Specialty-vapor-retailer licensing begins July 1, 2027.
Product-list framework: Yes

Notes: From July 1, 2027, specialty-vapor retailers must obtain a $1,000/location license; other retail/wholesale licenses may additionally apply.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Directory · ncleg.gov · Tax · ncdor.gov · Tax · ncleg.gov · Tax · www3.ncleg.gov · Product list · ncdor.gov

North Dakota

Flavor restriction: No
Excise tax: None
Retail license: Yes — $15 per outlet; expires June 30 annually
Product-list framework: No — electronic-smoking-device directory provision was removed from 2025 HB 1003 before enactment

Notes: 2025 HB 1003 vape-registry proposal was removed before enactment.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Tax · ndlegis.gov · Tax · ndlegis.gov · License · attorneygeneral.nd.gov · Product list · ndlegis.gov · Product list · ndlegis.gov · Product list · ndlegis.gov

Ohio

Flavor restriction: No
Excise tax: $0.10/mL of nicotine liquid; $0.10/g of non-liquid nicotine vapor product
Retail license: No separate vapor retailer license for tax-paid purchases from Ohio licensed distributors; distributor license required for untaxed receipts or secondary manufacturing
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: Tax · codes.ohio.gov · Tax · codes.ohio.gov · License · codes.ohio.gov

OklahomaProduct list

Flavor restriction: No
Excise tax: None
Retail license: No vape-specific — 2025 retail-permit bill died in House
Product-list framework: Yes — only directory-listed vapor products may be manufactured, distributed, sold, bartered or furnished

October 12 review scope: Product-list framework. Carried forward or unresolved: Flavor restriction, Excise tax, Retail license, Notes.

Primary sources used or retained for this record: Product list · oklahoma.gov

Oregon

Flavor restriction: No
Excise tax: 65% of wholesale sales price, including nicotine and non-nicotine e-liquid/devices/components within the tax definition
Retail license: Yes — $984/location outside Washington County; $1,303.45 in Washington County from 10/1/2026
Product-list framework: No

Notes: Consumer mail/phone/internet shipment of inhalant delivery systems prohibited; shipments to distributors/retailers excepted. Local flavor restrictions apply, including Washington County.

October 12 review scope: Excise tax, Retail license, Notes. Carried forward or unresolved: Flavor restriction, Product-list framework.

Primary sources used or retained for this record: Flavor · oregon.gov · Tax · oregon.gov · Notes · oregonlegislature.gov

PennsylvaniaProduct list

Flavor restriction: No
Excise tax: 40% of retailer purchase price
Retail license: Yes
Product-list framework: Yes — unlisted ENDS products have been subject to seizure since Oct. 19, 2026

Notes: Pennsylvania's wholesaler transition period ended Oct. 18, 2026. The Attorney General stated that the transition did not expressly permit wholesale sales or new purchases. Off-directory inventory intended for out-of-state sale must remain physically separated.

October 26 update scope: Excise tax, Product-list framework, Notes. Carried forward from the October 12 release: Flavor restriction, Retail license.

Primary sources used or retained for this record: Tax · pa.gov · License · pa.gov · Directory · attorneygeneral.gov · License · cdn.attorneygeneral.gov

Rhode IslandFlavor restriction

Flavor restriction: Yes — characterizing flavors prohibited; tobacco and menthol excluded
Excise tax: $0.50/mL prefilled sealed non-refillable; 10% wholesale cost all other ENDS products (with or without nicotine)
Retail license: Yes — Cigarette Dealer License, $25 annual renewal
Product-list framework: No

Notes: Retailers must buy ENDS from Rhode Island licensed distributors; purchases from others are contraband.

October 12 review scope: Flavor restriction, Excise tax, Retail license, Notes. Carried forward or unresolved: Product-list framework.

Primary sources used or retained for this record: Flavor · tax.ri.gov · License · webserver.rilegislature.gov

South CarolinaProduct list

Flavor restriction: No
Excise tax: $0.05/ml on nicotine-containing consumable vapor products; collection began Oct. 1, 2026; first October return due Nov. 20, 2026.
Retail license: Yes — general Retail License, $50 per location (non-refundable, ordinarily no renewal)
Product-list framework: Enacted — directory operational by 2/1/2027 or first public availability, whichever is later; initial 60-day inventory transition applies

Notes: Manufacturer initial certifications due 1/1/2027; initial directory publication triggers 60-day inventory transition (retail sell-or-remove; wholesaler remove).

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Tax · dor.sc.gov · License · dor.sc.gov · Product list · scstatehouse.gov

South Dakota

Flavor restriction: No
Excise tax: None
Retail license: Not yet vape-specific — Retail Nicotine License required 1/1/2027; $200/$300 per location; applications expected around 11/1/2026
Product-list framework: No

Notes: Nicotine distributor license $1,000/location since 7/1/2026; retailers must buy from licensed distributors/wholesalers since 7/1/2026.

October 12 review scope: Retail license, Notes. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework.

Primary sources used or retained for this record: Tax · mylrc.sdlegislature.gov · License · dor.sd.gov

TennesseeProduct list

Flavor restriction: No
Excise tax: 10% wholesale cost since 7/1/2025; empty refillable equipment excluded
Retail license: No vape-specific
Product-list framework: Yes — unlisted ban 1/1/2027

Notes: Retailers should purchase vapor products from Tennessee licensed distributors/wholesalers and retain tax-paid invoices.

October 12 review scope: Excise tax, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction, Retail license.

Primary sources used or retained for this record: Directory · revenue.support.tn.gov · Tax · revenue.support.tn.gov · License · tn.gov

Texas

Flavor restriction: No
Excise tax: None
Retail license: Yes — E-Cigarette Retailer Permit required since 1/1/2022; $180/two years or $90 with existing tobacco permit at same location
Product-list framework: No

Notes: SB 2024 sales/marketing restrictions effective 9/1/2025 cover certain foreign-adversary manufacturing, disguised designs and specified mixed substances; SB 1313/1316 impose marketing/sign restrictions. Verify product-specific compliance.

October 12 review scope: Retail license, Notes. Carried forward or unresolved: Flavor restriction, Excise tax, Product-list framework.

Primary sources used or retained for this record: License · comptroller.texas.gov · License · comptroller.texas.gov · Notes · comptroller.texas.gov

UtahFlavor restrictionProduct list

Flavor restriction: Yes — SB 61, eff Jan 1, 2025; appeal dismissed Aug 2026
Excise tax: 71% manufacturer's sales price
Retail license: Yes — state Tax Commission license plus required local license; state e-cigarette/nicotine license has no fee
Product-list framework: Yes — Electronic Cigarette Product Registry; listed-only sales since 1/1/2025

Notes: 4% nicotine by weight per container or 40 mg/mL cap; buy from Utah licensed distributors. Online/mail/phone restriction needs independent current-code confirmation.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Flavor ban · le.utah.gov · Tax · tax.utah.gov · Notes · tax.utah.gov

Vermont

Flavor restriction: No
Excise tax: 92% wholesale price
Retail license: Yes — $150 annual tobacco license plus $75 tobacco-substitute endorsement since 7/1/2026
Product-list framework: No

Notes: Act 148 retail fees effective 7/1/2026; expanded wholesale licensing effective 7/1/2027. Consumer mail/phone/internet sales prohibited, licensed dealer transactions excepted.

October 12 review scope: Excise tax, Retail license, Notes. Carried forward or unresolved: Flavor restriction, Product-list framework.

Primary sources used or retained for this record: Tax · healthvermont.gov · License · legislature.vermont.gov

VirginiaProduct list

Flavor restriction: No
Excise tax: $0.11/ml (eff 7/1/2024)
Retail license: Yes — Virginia ABC Retail Tobacco Permit required since 10/1/2026; $400 application or $300 for existing ABC alcohol licensees
Product-list framework: Yes — enforcement since 4/1/2026; recertification/new applications opened 10/1/2026

Notes: Virginia ABC Retail Tobacco Permits have been required since Oct. 1, 2026. Letters of Authorization were limited to qualifying applications received before Oct. 1; the Oct. 21 document deadline has passed, and issued letters expire Dec. 1, 2026.

October 26 update scope: Retail license, Notes. Carried forward from the October 12 release: Flavor restriction, Excise tax, Product-list framework.

Primary sources used or retained for this record: Tax · tax.am.virginia.gov · Tax · budget.lis.virginia.gov · License · abc.virginia.gov · Product list · oag.state.va.us

Washington

Flavor restriction: No
Excise tax: Nicotine products: 95% taxable sales price since 1/1/2026; non-nicotine vapor solution: 9¢/mL accessible containers > 5 mL, otherwise 27¢/mL
Retail license: Yes — $175/location annually; combined vapor/cigarette retailer application fee $250
Product-list framework: No

October 12 review scope: Excise tax, Retail license. Carried forward or unresolved: Flavor restriction, Product-list framework, Notes.

Primary sources used or retained for this record: Flavor ban · lcb.wa.gov · Tax · app.leg.wa.gov · Tax · app.leg.wa.gov · Tax · app.leg.wa.gov · Tax · app.leg.wa.gov · License · app.leg.wa.gov · License · app.leg.wa.gov · License · app.leg.wa.gov

West Virginia

Flavor restriction: No
Excise tax: $0.075/mL or fraction thereof for all e-cigarette liquid, including zero nicotine
Retail license: Yes for qualifying vape/smoke shops (≥ 33% floor space); $1,200/year; licensing for 2026-27 required before 7/1/2026
Product-list framework: Unconfirmed — statewide product-directory requirement not verified from an enacted authority.

Notes: 300-foot spacing covers churches, schools and daycare centers; product-label/design restrictions begin 3/1/2027, advertising restrictions 7/1/2027.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: Tax · tax.wv.gov · License · abca.wv.gov · License · code.wvlegislature.gov · License · code.wvlegislature.gov · Product list · code.wvlegislature.gov · Product list · bills.wvlegislature.gov · Product list · code.wvlegislature.gov

WisconsinProduct list

Flavor restriction: No
Excise tax: $0.05/mL on liquid/substance packaged and sold with a vapor device; separately sold refill liquid excluded
Retail license: Yes — municipal license, $5–$100
Product-list framework: Yes — $500/device annual manufacturer certification; unlisted-product enforcement since 9/1/2025 (hemp-without-nicotine exception timeline 2026)

Notes: Directory updated nightly; listing does not establish compliance with all other local, state or federal requirements.

October 12 review scope: Excise tax, Retail license, Product-list framework, Notes. Carried forward or unresolved: Flavor restriction.

Primary sources used or retained for this record: License · docs.legis.wisconsin.gov · Tax · revenue.wi.gov · License · revenue.wi.gov · Product list · revenue.wi.gov

Wyoming

Flavor restriction: No
Excise tax: 15% manufacturer-to-wholesaler purchase price OR 7.5% consumer retail-price use/storage tax if wholesale tax unpaid
Retail license: No
Product-list framework: No

October 12 review scope: Excise tax. Carried forward or unresolved: Flavor restriction, Retail license, Product-list framework, Notes.

Primary sources used or retained for this record: License · wyomingdigitalcollections.ptfs.com · Tax · wyoleg.gov

How to read the fields

Flavor restriction: a statewide sales restriction, including relevant product, flavor or seller exceptions. Local restrictions may apply even where no statewide restriction was identified.

Excise tax: the vapor-specific excise or special sales-tax treatment described by the state. Ordinary sales tax may apply separately. Read the rate together with its product scope and tax base.

Retail license: the credential required for the stated retail activity. Wholesale, manufacturer, distributor, remote-sales and tax-registration duties may differ.

Product-list framework: may mean an approved-product directory, prohibited-products list, flavor-law list, authorization-based restriction, enacted future framework or unconfirmed status. Presence on one list does not establish compliance with every other law.

Notes: material dates, sales-channel limits and scope conditions. A blank note does not imply that no other requirement applies.

Federal requirements remain separate

Check the exact product in the FDA authorized ENDS list and FDA marketing-order information. A state listing or general PMTA claim does not itself establish federal authorization.
Covered interstate sales and shipments can trigger PACT Act registration, reporting and destination requirements. The ATF FAQ distinguishes sellers and shippers from businesses that merely receive shipments.
TTB's ENDS guidance explains federal excise-tax scope. State special taxes and ordinary sales-tax obligations remain separate.

How we keep this current

Scheduled for monthly review. Verified material changes are added between reviews, and each release records its update date and source-review scope.

We use enacted laws for legal obligations, agency notices for current tax and permit implementation, and official enforcement or court materials for enforcement and litigation status. An item marked “Unconfirmed” needs further verification. “No statewide rule identified” means the reviewed sources did not establish a statewide rule within the stated scope; it is not an assurance that a transaction is permitted.

Last updated identifies an actual public content change. Latest source review identifies the research cutoff for the fields stated in each card. A partial update is not presented as a complete nationwide audit.

Send proposed corrections with the supporting official source to support@midwestvapedistro.com.

Frequently asked questions

Which jurisdictions does this dataset currently record as having statewide flavor restrictions?

California, Massachusetts, New Jersey, New York, Rhode Island, Utah and the District of Columbia. Product scope and exceptions differ; local restrictions may also apply.

What is a vape product-list framework?

States use different models, including approved-product directories, prohibited-products lists, flavor-law lists and enacted future frameworks. The applicable state card names the model instead of treating every list as equivalent.

Is there a federal excise tax on vapes?

No federal vape excise tax was identified in this release. State taxes use different product definitions and tax bases, and ordinary sales taxes may apply separately.

Can I sell vapes online to any state?

No. Covered interstate delivery sales may be subject to PACT Act registration, reporting, age-verification, delivery and destination-state requirements. Some states prohibit remote sales or require additional permits.

About this tracker

Research author: Midwest Vape Distro research team
Release date: October 26, 2026
Latest source review: October 26, 2026
Review coverage: 113 fields revised; 26 fields verified and retained; 45 unresolved; 71 carried forward without a new field-level verification.
Coverage file: Download field-level review status (CSV).
Corrections: support@midwestvapedistro.com
Dataset license: CC BY 4.0 applies to the downloadable CSV dataset.
Suggested citation: Midwest Vape Distro, U.S. Vape Laws by State, version October 26, 2026 (revision 2), source review through October 26, 2026, https://midwestvapedistro.com/vape-laws-by-state/.
Update cadence: Reviewed monthly and updated when material changes are verified.

Informational resource. Confirm material business decisions with qualified counsel in the destination state.

Changelog

October 26, 2026 (revision 2) — Recorded Iowa DOR's withdrawn dates and current Pennsylvania/Virginia milestones; corrected Michigan license-bill attribution; marked Maine's unsupported product-directory claim unconfirmed; removed unrelated Maine and Montana citations; and repaired obsolete or imprecise Connecticut, Utah, California and Pennsylvania sources. The 51-jurisdiction source audit assigns all 255 fields an explicit status without claiming that unresolved fields were substantively verified.
October 12, 2026 — Corrected selected tax, licensing, product-list and implementation records from the September release. Added tax-base and product-scope details, corrected proposed-law records previously presented as enacted, and updated official sources. This release is broader than the original five-cell draft and does not claim every baseline field was independently reverified.
September 27, 2026 — Initial dataset released. Superseded where the October 12 review identifies corrections.