Effective dates of taxation and e-liquid excise taxes charged by stores
| Jurisdiction | E-cigarette excise tax effective date | Excise tax on 120 mL e-liquid (that is nicotine-containing) sold at retail price of $21.95, based on taxation policies as of May 2021 | E-liquid excise taxes charged by stores | ||||
| Store 1 Tobacco Gold No. 1 by Twist E-Liquid 120 mL 6 mg $21.95 | Store 2 White No. 1 by Twist E-Liquid 120 mL 6 mg $21.99 | Store 3 Tobacco Gold No. 1 by Twist E-Liquid 120 mL 6 mg $16.99 | Store 4 Strawberry Watermelon Bubblegum by Candy King E-Liquid 100 mL 6 mg $13.99 | Store 5 Pink No. 1 E-Juice by Twist E-Liquid 120 mL 3 mg $18.99 | |||
| 28 states, and DC | |||||||
| Minnesota | 1 Aug 2010 | 95% of wholesale price | $9.60 | $10.45 | $11.00 | $0 | $0 |
| North Carolina | 1 June 2015 | $6.00 | $6.00 | $6.00 | $0 | $0 | $0 |
| Louisiana | 1 July 2015 | $6.00 | $6.00 | $6.00 | N/A* | $0 | $0 |
| West Virginia | 1 July 2016 | $9.00 | $9.00 | $9.00 | $0 | $0 | $0 |
| Pennsylvania | 13 July 2016 | $8.78 | $8.78 | $4.40 | $11.40 | $0 | $0 |
| California | 1 Apr 2017 | 56.93% of wholesale price | $5.75 | $0.00 | $0 | $0 | $0 |
| Kansas | 1 July 2017 | $6.00 | $6.00 | $6.00 | N/A* | $0 | $0 |
| Delaware | 1 Jan 2018 | $6.00 | $6.00 | $6.00 | N/A* | $0 | $0 |
| New Jersey | 30 Sep 2018 | $2.20 | $2.20* | $2.20 | $0 | $0 | N/A* |
| Illinois | 1 July 2019 | 15% of wholesale price | $3.29 | $1.65 | $0 | $0 | $0 |
| New Mexico | 1 July 2019 | $2.74 | $1.26 | $1.38 | N/A* | $0 | $0 |
| Utah | 1 July 2019 | $12.29 | N/A* | $6.16 | N/A* | $0 | N/A* |
| Vermont | 1 July 2019 | 92% of wholesale price | $20.19* | $10.12 | N/A* | $0 | N/A* |
| Wisconsin | 5 July 2019 | $6.00 | $0 | $0 | $0 | $0 | $0 |
| Connecticut | 1 Oct 2019 | 10% of wholesale price | $2.20 | $1.10 | $0 | $0 | $0 |
| Washington | 1 Oct 2019 | $32.40 | $10.80 | $10.80 | $0 | $0 | $0 |
| Ohio | 17 Oct 2019 | $12.00 | $12.00 | $12.00 | $18.00 | $0 | $0 |
| New York | 1 Dec 2019 | $4.39 | $4.39* | $4.40 | $0 | $0 | N/A* |
| Nevada | 1 Jan 2020 | 30% of wholesale price | $6.59 | $3.30 | N/A* | $0 | $0 |
| New Hampshire | 1 Jan 2020 | 8% of wholesale price | $1.76 | $0.88 | N/A* | $0 | $0 |
| Maine | 2 Jan 2020 | 43% of wholesale price | $9.44* | $4.73 | N/A* | $0 | N/A* |
| Massachusetts | 1 June 2020 | 75% of wholesale price | $16.46* | $8.25 | N/A* | $0 | N/A* |
| Virginia | 1 July 2020 | $7.92 | $7.92 | $7.92 | $1.20† | $0 | $0 |
| Wyoming | 1 July 2020 | 15% of wholesale price | $3.29 | $1.65 | N/A* | $0 | $0 |
| Kentucky | 1 Aug 2020 | $3.29 | $3.29 | $1.65 | $0 | $0 | $0 |
| Colorado | 1 Jan 2021 | $6.59 | $3.03 | $3.30 | $0 | $0 | $0 |
| Georgia | 1 Jan 2021 | 7% of wholesale price | $0 | $0.77 | N/A* | $0 | N/A* |
| Oregon | 1 Jan 2021 | 65% of wholesale price | $6.57 | $7.15 | $0 | $0 | $0 |
| DC | 1 Oct 2015 | 91% of wholesale price | $9.19 | $10.12 | N/A* | $0 | $0 |
| 9 local jurisdictions | |||||||
| Juneau Borough, Alaska | 1 Apr 2015 | 45% of wholesale price | $0 | $0 | $0 | $0 | $0 |
| Northwest Arctic Borough, Alaska | N/A | 45% of wholesale price | $0 | $0 | $0 | $0 | $0 |
| Petersburg Borough, Alaska | N/A | 45% of wholesale price | $0 | $0 | $0 | $0 | $0 |
| Anchorage Borough, Alaska | 1 Jan 2021 | 55% of wholesale price | $0 | $0 | $0 | $0 | $0 |
| Matanuska-Susitna Borough, Alaska | N/A | 55% of wholesale price | $0 | $0 | $0 | $0 | $0 |
| Chicago, Illinois | 1 Jan 2016 | $145.50 | $0 | $0 | $0 | $0 | N/A* |
| Cook County, Illinois | 1 May 2016 | $24.00 | $0 | $0 | $0 | $0 | $0 |
| Montgomery County, Maryland | 19 Aug 2015 | 30% of wholesale price | $0 | $2.64 | $0 | $0 | $0 |
| Omaha, Nebraska | 2019 | 3% tobacco tax | $0 | $0 | $0 | $0 | $0 |
Bold values indicate values in the 3rd column equal to those in the 4th column.
*E-liquid product was shown as not allowed to ship in the corresponding state/local jurisdiction on store webpage.
†For Virginia address, store 3 charged $7.20 for shipping cost and excise tax, and state e-liquid excise tax was not explicitly stated; given that shipping cost (when charged on this website) was $6 for other contiguous states in the USA, we inferred that store 3 charged vapour tax of $1.20 for Virginia address.
DC, District of Columbia.