Vapor Taxes - DC
District of Columbia (Washington DC) - Excise Tax:
Subject to Tax
- Yes, state-wide excise tax on E-liquid containing Nicotine. (There is no tax on e-liquid without nicotine)
- Personal Vaporizers (e-cigs) (with or without e-liquid)
FLAVOR BAN: Note: E-Liquid TFE products do not contain tobacco or nicotine, and do not meet the definition of "Flavored Tobacco Product"
"(1B) "Flavored tobacco product" means any tobacco product or synthetic nicotine product that imparts a characterizing flavor.".
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
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
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.)
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)
Code of the District of Columbia
§ 7–1721.01. Definitions.
For the purposes of this subchapter, the term:
(1) "Tobacco product" means any product that is made from or derived from tobacco and is intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled, or ingested by any other means, including through a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, snus, smokeless tobacco, or an electronic smoking device, as that term is defined in § 7-741.01(1). The term "tobacco product" also includes any component or accessory used in the consumption of a tobacco product, such as filters, rolling papers, pipes, or liquids used in electronic smoking devices. The term "tobacco product" does not include drugs, devices, or combination products authorized for sale by the U.S. Food and Drug Administration, as those terms are defined in the Federal Food, Drug, and Cosmetic Act, approved June 25, 1938 (52 Stat. 1040; 21 U.S.C. § 301 et seq.).