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Vapor Taxes - CT

Connecticut - Excise Tax:

Subject to Tax

  • Yes, state-wide excise tax on E-liquid containing Nicotine.
  • Personal Vaporizers (not prefilled) (e-cigs)
  • Tanks, Cartomizers, Clearomizers, Atomizers

Not subject to Tax

  • There is no tax on E-Liquid without nicotine.
  • There are no taxes on batteries, accessories, chargers, cases or other products not listed above that are not sold as part of the e-cig or bundled with.

Summary:  The nicotine products tax imposed in Connecticut applies to any product that contains nicotine that is intended for human consumption.  The state also taxes E-Cig devices and components, but not zero nicotine e-liquid or accessories.

Information is current as of:  May 25, 2021  If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com

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DEFINITIONS:   https://portal.ct.gov/-/media/DRS/Publications/pubssn/2019/SN-2019(7).pdf?la=en

Electronic cigarette liquid means a liquid that, when used in an electronic nicotine delivery system or vapor product, produces a vapor that includes nicotine and is inhaled by the user of such electronic nicotine delivery system or vapor product.

Electronic cigarette products means electronic nicotine delivery systems, liquid nicotine containers, vapor products and electronic cigarette liquids.

Electronic nicotine delivery system means an electronic device used in the delivery of nicotine or other substances to a person inhaling from the device, and includes, but is not limited to, an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe or electronic hookah and any related device and any cartridge or other component of such device, including, but not limited to, electronic cigarette liquid.

Liquid nicotine container means a container that holds a liquid substance containing nicotine that is sold, marketed or intended for use in an electronic nicotine delivery system or vapor product. A “liquid nicotine container” does not include a container that is prefilled and sealed by the manufacturer and not intended to be opened by the consumer.

There are two primary types of delivery systems used to heat electronic cigarette liquid to produce a vapor that is then inhaled.

1. The “closed system,” which consists of a single-use, disposable vapor product prefilled with electronic cigarette liquid or a vapor product and “pods” or “cartridges” that are prefilled, sealed by the manufacturer and not intended to be refilled.

2. The “open system,” which consists of any electronic nicotine delivery system or vapor product that is intended to be refillable.

Both systems, and all of the products used in those systems, are subject to the electronic cigarette products tax with the exception of electronic cigarette liquid that does not contain nicotine.

 

SUBJECT TO TAX

Examples of Electronic Cigarette Products Subject to Tax:

Electronic cigarette liquid (“juice”) contained within:

Manufacturer-prefilled cartridges and pods; and

Manufacturer pre-filled disposable/ one-time use electronic cigarettes.

Refillable liquid nicotine containers;

Electronic cigarette liquid containing nicotine;

Reusable electronic cigarettes, vape pens, electronic cigars, electronic cigarillos, electronic pipes or electronic hookahs;

Any other product that is used to produce a vapor, including the following:

o Advanced Personal Vaporizers (APV) or “mods” (modified electronic cigarettes), which are larger units that have replaceable batteries, and can either be mechanical, variable voltage, or variable wattage;

o Vapor “box mods,” which are vapor products shaped like a box that is typically wider than electronic cigarettes;

o Cartomizers, which are vapor products with a tank system that is filled with a polyfill material, used to soak with electronic cigarette liquid, which is then heated to produce vapor.

o Clearomizers, which are vapor products with a transparent tank system, without polyfill material, usually made of thin plastic, which is heated to produce vapor; and

o Atomizers, which are the part of an electronic cigarette that houses a coil and wick that is heated to produce vapor from electronic cigarette liquid.

 

NOT SUBJECT TO THE TAX

Examples of Products Not Subject to the Electronic Cigarette Products Tax:

Products related to electronic cigarettes that are not subject to the tax include the following items:

Non-nicotine electronic cigarette liquids;

Separately sold batteries used for vapor products; 

Separately sold charging units used for vapor products;

Separately sold vapor product cases intended solely for protection of the product; and

Separately sold vapor product accessories such as electronic cigarette decals or “skins,” and other items used only to enhance the appearance of the electronic cigarette product. 

 

SALES AND USE TAX RESPONSIBILITY OF CONSUMER

Individuals who import untaxed electronic cigarette products into Connecticut for their own personal use must file Form AU-351, Tax Return for Persons in Possession of Untaxed Electronic Cigarette Products, to report their purchases of untaxed electronic cigarette products. All electronic cigarette products are also subject to Connecticut sales and use tax, which means that individuals importing untaxed electronic cigarette products for personal use in Connecticut will calculate and pay the use tax due on these products on the Form AU-351.