Vapor Taxes - DE
Delaware- Excise Tax: Yes on E-liquid containing Nicotine. No on E-Liquid without nicotine. (Hardware only if it contains nicotine). No taxes on accessories.
NOTE: Delaware charges a PER ML excise tax on products containing nicotine.
Product Restrictions: None
Sales of tobacco products directly to consumers over the internet, including vapor products, are subject to additional requirements under the Delaware delivery sales provisions (30 Del. C., Ch. 53, Sec. 5361 – 5369). These requirements include age verification, disclosure requirements, shipping requirements, registration & reporting requirements, and tax collection requirements.
Information is current as of: May 26, 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.)
Vapor product means any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device.
Electronic smoking device means a nonlighted, noncombustible device that employs a mechanical heating element, battery, or circuit, regardless of shape or size, to produce aerosolized or vaporized nicotine for inhalation into the body of an individual. Electronic smoking device includes a device that is manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pipe, e-hookah, vape pen, or any other similar product with any other product name or descriptor.
(30 DE Code § 5301)
Delaware FAQ for VAPOR PRODUCTS
A vapor product is any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device. This includes pre-filled tanks used in rechargeable and non-rechargeable (disposable) vapor products. Note the term vapor product does not include devices or components sold separately from the nicotine liquid solution including batteries, cartridges, unfilled tanks or other accessories.
Q. Who is liable for the excise tax?
A. The wholesale dealer or the retail dealer who first acquires or otherwise handles the vapor product in the State of Delaware is liable for the excise tax. However, if you purchase or receive vapor products from a wholesaler or retailer who does not pay the excise tax on the vapor products, then you may be responsible for the tax. The excise tax shall apply only once to the same package or container of tobacco product.
A tobacco product manufacturer or wholesaler that is not liable for the excise tax should designate on its invoices that Delaware excise taxes have NOT been paid.