OpenClose     Customer Message Center
We Age Verify: United States Minimum Age for E-Liquid 21+ More Info

Vapor Taxes - AR

Arkansas - No State Excise Tax  


THERE IS NO RESTRICTION ON ANY OTHER PRODUCTS THAN E-LIQUID.   (Devices and Hardware are not restricted and are allowed to be shipped directly to customers) 

E-LIQUID RESTRICTIONS:  E-Liquid is restricted to shipping to licensed retail locations.    If you order E-Liquid (with or without nicotine), your order will be shipped without the E-Liquid portion (which will be refunded to your credit card or applied as store credit if you choose).   (This is required to meet Arkansas rule E-Liquid must be part of a face-to-face (over the counter) transaction.)



  • Devices and Hardware are allowed to be shipped directly to customers
  • ELiquid is restricted to shipping to licensed retail locations.  E-Liquid ordered online is required to be delivered to a retail store. 

If you order E-Liquid (with or without nicotine), your shipping options will be restricted to PICKUP and PAY IN STORE.  (This is required to meet Arkansas rule e-liquid must be part of a face-to-face (over the counter) transaction.)

If there is no location near you, you can alternatively ship to another state if you have a location to ship to.  Or chat with customer service to find a local reseller of our products in your area.  


Arkansas restricts sales of E-Liquids including zero nicotine E-Liquids.  (E-Liquids are not allowed to be ordered via the internet and shipped into Arkansas unless shipped to a licensed retailer.)

Hardware purchases of e-cigarettes are allowed unless device has e-liquid in it.  ECBlend does not sell pre-filled devices online.  Per Arkansas Dept of Taxation: Arkansas has jurisdiction on the vapor liquids not the devices that do not have liquids.
Information is current as of:  May 06, 2021  If you are aware of a change or error in this information, please write to


Ask Customer Service  
FAQ and Help on Shipping Options and Vapor Taxes

DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context.  For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above.  If you are aware of a change or error in this information, please contact us.)

Sales restrictions:

Vapor product means “an electronic oral device of any size or shape that contains a vapor of nicotine, e-liquid, or any other substance that when used or inhaled simulates smoking, regardless of whether a visible vapor is produced, including without limitation a device that: (A) [i]s composed of a heating element, battery, electronic circuit, chemical process, mechanical device, or a combination [thereof]; (B) [w]orks in combination with a cartridge, other container or liquid delivery device containing nicotine, e-liquid, or any other substance and manufactured for use with vapor products; (C) [i]s manufactured distributed, marketed, or sold as any type or derivation of a vapor product, e-cigarette, e-cigar, e-pipe, or any other product name or descriptor...”
Ark. Code Ann. § 26-57-203(34) (2021)

E-liquid and e-liquid product mean “a liquid product which may or may not contain nicotine, that is inhaled when using a vapor product, and that may or may not include without limitation propylene glycol, vegetable glycerin, nicotine from any source, and flavorings....”
Ark. Code Ann. § 26-57-203(12) (2021)

E-liquid container means “a bottle or other container of e-liquid that is sold or provided for mixing at retail and is marketed or intended for use in a vapor product [except those] prefilled and sealed by the manufacturer and...not intended to be opened by the consumer.”
Ark. Code Ann. § 26-57-254(d) (2021)