Table 1

ENDS excise tax bases and rates in the USA, by the end of year 2020

Tax characteristicsDescriptions
Impose ENDS excise taxes26 out of 50 states and DC
Different tax bases or rates for closed versus open systems6 out of 25 states and DC
Tax bases for closed systems14 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 systems9 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.