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Vapor Taxes - DC

District of Columbia (Washington DC) - Excise Tax: 

Subject to Tax

  • Yes, state-wide excise tax on E-liquid containing Nicotine.
  • Personal Vaporizers (e-cigs)

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.
  • Tanks and other containers are taxed if they are pre-filled with nicotine e-liquid.  (Other than bottled e-liquid, ECBlend does not sell  tanks, cartridges, pods, or other containers that are pre-filled with nicotine.)

Summary:  The nicotine products tax imposed in DC applies to any product that contains nicotine that is intended for human consumption.  The state also taxes E-Cig devices (and components when containing nicotine), 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: 

The term “vapor product” means:

(A) Any non-lighting, noncombustible product that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce aerosol from nicotine in a solution; or

(B) Any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

The term “other tobacco product” means any product containing, made from, or derived from tobacco, other than a cigarette or premium cigar, that is intended or expected to be consumed. The term “other tobacco product” includes vapor products, as defined in paragraph (9A) of this section, but does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product, as a tobacco dependence product, or for other medical purposes, and that is being marketed and sold solely for such an approved purpose.

(DC Code § 47–2401)

 

"The term “vapor product” means any non-lighting, noncombustible product that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce aerosol from nicotine in a solution or any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

The excise tax will be imposed on devices that can be used to produce aerosol from nicotine in a solution, whether sold with or separately from nicotine in a solution. The tax on such devices also applies to the component parts of such devices when sold separately, including batteries, atomizers, cartridges, tanks, cartomizers, and mouthpieces. Accessories that are not component pieces of the devices, such as battery rechargers, are not vapor products and not subject to the excise tax. Accessories will continue to be subject to the sales tax."