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Vapor Taxes - KY

Kentucky - Excise Tax:

Subject to Tax

  • Yes, state-wide excise tax on E-liquid with or without Nicotine.
  • Taxable only if product contains e-liquid: (we do not sell these with e-liquid) Devices, Batteries, Accessories when sold as part of a kit which contains e-liquid (We do not sell products that contain e-liquid, other than bottles of E-Liquid).
  • Closed Vapor Cartridges (we do not sell these).

House Bill 249 - Open Vaping Systems (Effective July 1, 2021) During the 2021 Legislative Session, KRS 138.140 was amended to modify the taxation of open vaping systems. When the components of an open vaping system are sold separately without the liquid solution, the open vaping system tax rate is not applicable. However, vaping kit sales that include the liquid solution or liquid solution sold separately continues to be subject to the open vaping systems tax tax rate of fifteen percent (15%). [Upon open vaping systems, fifteen percent (15%) of the actual price for which the distributor sells the vapor product] (https://revenue.ky.gov/Business/TobaccoAndVaporProductsTaxes/Pages/default.aspx)

Not subject to Tax

  • There are no taxes on devices, batteries, accessories, chargers, cases or other products not listed above that are do not use a refillable liquid solution to deliver an inhalant.

Summary:  The nicotine products tax imposed in Kentucky applies to any e-liquid product with or without nicotine that is intended for human consumption.  The state also taxes E-Cig devices and containers that contain a refillable liquid solution at the time of sale. 

Information is current as of:  June 16, 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 ***

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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.)

House Bill 249 - Open Vaping Systems (Effective July 1, 2021) During the 2021 Legislative Session, KRS 138.140 was amended to modify the taxation of open vaping systems. When the components of an open vaping system are sold separately without the liquid solution, the open vaping system tax rate is not applicable. However, vaping kit sales that include the liquid solution or liquid solution sold separately continues to be subject to the open vaping systems tax tax rate of fifteen percent (15%). [Upon open vaping systems, fifteen percent (15%) of the actual price for which the distributor sells the vapor product] (https://revenue.ky.gov/Business/TobaccoAndVaporProductsTaxes/Pages/default.aspx)

(10) (a) "Open vaping system" means:

1. Any noncombustible product that employs a heating element, battery, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size and including the component parts and accessories thereto, that uses a refillable liquid solution to deliver vaporized or aerosolized nicotine, non-nicotine substances, or other materials to users that may be inhaling from the product such as any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and every variation thereof, regardless of whether marketed as such; and

2. Any liquid solution that is intended to be used with the product described in subparagraph 1. of this paragraph. 

(https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=50495)

"Vapor products" means a closed vapor cartridge or an open vaping system. (KY Rev Stat § 138.130)

"Closed vapor cartridge" means a pre‐filled disposable cartridge that:  (We do not sell closed vapor cartridges)

1. Is intended to be used with or in a noncombustible product that employs a heating element, battery, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, to deliver vaporized or aerosolized nicotine, non‐nicotine substances, or other materials to users that may be inhaling from the product such as any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or other similar product or device and every variation thereof, regardless of whether marketed as such; and

2. Contains nicotine or non‐nicotine substances or other material consumed during the process of vaporization or aerosolization.(b) "Closed vapor cartridge" does not include any product regulated as a drug or device by the United States Food and Drug Administration under Chapter V of the Food, Drug, and Cosmetic Act