ENDS excise tax bases and rates in the USA, by the end of year 2020
| Tax characteristics | Descriptions |
| Impose ENDS excise taxes | 26 out of 50 states and DC |
| Different tax bases or rates for closed versus open systems | 6 out of 25 states and DC |
| Tax bases for closed systems | 14 states/DC use quantity (2 use unit +12 use volume) versus 12 use value (1 use retail price +11 use wholesale price) |
| Tax bases for open systems | 9 use quantity (all use volume) versus 17 use value (1 use retail price, 1 use retail or wholesale price and 15 use wholesale price) |
DC, Washington, DC; ENDS, electronic nicotine delivery systems.