Vapor Products

Vapor FAQ's

What is subject to the excise tax on vapor products?

The tax is levied on the sale of vapor products the first time an Ohio distributor receives untaxed vapor products or whenever an out-of-state distributor sells vapor products to an Ohio purchaser.  The tax rate is one cent per one-tenth of a milliliter or one-tenth of a gram (equiv. of 10 cents per milliliter or gram), depending on whether sold in liquid or non-liquid form.  The excise tax on vapor products does not apply to electronic smoking products, however, the liquid is always taxable if it contains nicotine, even if it is in a closed-end disposable electronic smoking product. Only one sale of the same article is used to compute the tax due.  Additionally, if a tax-paid vapor product is repackaged, reconstituted, diluted or reprocessed, the tax does not apply to a subsequent sale of the vapor product.

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