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Vapor Taxes - MA

Massachusetts - Excise Tax applies to: 

  • E-Liquid with or without nicotine up to 35mg/ml. 
  • Hardware: Personal Vaporizers (E-Cigs), Tanks, Clearomizers, parts and accessories used during vaping even if the the part or accessory was sold separately.
    • Hardware includes Devices, Parts and Accessories with or without e-liquid.  

SALES RESTRICTIONS

E-Liquid and Flavor Enhancers

RESTRICTIONS:  Flavored e-liquid restricted to Flavorless or Tobacco flavors only.  

RESTRICTED: FlavorTudes products are restricted and not purchasable.  "Tobacco product flavor enhancer'', any product designed, manufactured, produced, marketed or sold to produce a characterizing flavor when added to any tobacco product.  FlavorTudes are designed specifically as an E-Liquid Enhancer and are restricted in Massachusetts.  You may purchase FlavorTudes in Tobacco Flavors only.

FLAVORINGS: Multipurpose Concentrated flavoring products are allowed if the purchase is for baking, adding to beverages, etc.  Adding flavoring other than tobacco to a tobacco product is prohibited in Massachusetts.  These products may not be purchased for use in Tobacco Products to Massachusetts.  

ZERO NICOTINE E-Liquid is not a tobacco product, however, it is defined as non-combustible gel (other than noted below): E-Liquids without nicotine (Zero Nic E-Liquids) "Tobacco product is defined as a “product containing or made or derived from tobacco or nicotine".  Our Zero Nicotine products are do not contain and are not made or derived from tobacco or nicotine.  Zero Nicotine products are not for sale to add to other e-liquid products.   See Restrictions below. 

TRIPLE EXTRA FLAVOR RESTRICTIONS:  You may not purchase Triple Extra Flavor Products as an "Tobacco Product Flavor Enhancer" (definition above).  (Our website restricts from online purchasing when the shipping state is Massachusetts).  Massachusetts consumers may not purchase any e-liquid for use in another e-liquid unless it meets the definition (below).

Hardware is taxed with or without e-liquid or nicotine: :  (Personal Vaporizers,tanks, clearomizers, parts or accessories)
“Tobacco product”, ..... electronic cigarettes, ... electronic nicotine delivery systems or any other similar products that rely on vaporization or aerosolization regardless of nicotine content in the product; provided, however, that “tobacco product” shall also include any component, part or accessory of a tobacco product;
 
Information is current as of:  June 23, 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.)

Legislation Introduced/Activity:  

For legislation to repeal the ban on flavored tobacco products. (appears as Menthol ban repeal) Public Health. - MA H2406 | 2021-2022 | 192nd General Court Massachusetts House Bill 2406 -Status: Introduced on March 29 2021 - Action: 2021-03-29 - Senate concurred - Pending: Joint Public Health Committee - Introduced 2021-04-13 [View]

For legislation to repeal the state menthol ban. Public Health. - MA S1433 | 2021-2022 | 192nd General Court Massachusetts Senate Bill 1433 - Status: Introduced on March 29 2021 - Action: 2021-03-29 - House concurred - Pending: Joint Public Health Committee

 

As of 6/23/2021 DEFINITIONS:

Section 665.010 (F) of the regulations state that “no person shall sell online, distribute online, or cause to be sold or distributed online to any consumer located in the Commonwealth, an electronic nicotine delivery system, except for a non-flavored electronic nicotine delivery system with nicotine content less than or equal to 35 milligrams per milliliter.

In other words, you can purchase non-flavored (i.e. unflavored or tobacco flavored) electronic nicotine delivery systems with nicotine content less than or equal to 35 milligrams per milliliter online. 

. This includes electronic nicotine delivery systems that do not contain e-liquid (hardware itself).

  • Flavored tobacco product is defined in the Act as “any tobacco product that contains a constituent that has or produces a characterizing flavor.”
    • Characterizing Flavor means a distinguishable taste or aroma, other than the taste or aroma of tobacco, imparted or detectable before or during consumption of a tobacco product, including, but not limited to, a taste or aroma relating to any fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, menthol, mint, wintergreen, herb, or spice; provided, however, that no tobacco product shall be determined to have a characterizing flavor solely because of the provision of ingredient information or the use of additives or flavorings that do not contribute to the distinguishable taste or aroma of the product.
  • Electronic Nicotine Delivery System means an electronic device, whether for one-time use or reusable, that can be used to deliver nicotine or another substance to a person inhaling from the device including, but not limited to, electronic cigarettes, electronic cigars, electronic cigarillos, electronic pipes, vaping pens, hookah pens and other similar devices that rely on vaporization or aerosolization; provided, however, that
    • "electronic nicotine delivery system" shall also include any noncombustible liquid or gel that is manufactured into a finished product for use in such electronic device; provided further, that
    • "electronic nicotine delivery system" shall also include any component, part, or accessory of a device used during the operation of the device even if the part or accessory was sold separately;
  • Tobacco product is defined as a “product containing or made or derived from tobacco or nicotine that is intended for human consumption, whether smoked, chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means including, but not limited to, cigarettes, cigars, little cigars, chewing tobacco, pipe tobacco, snuff, electronic cigarettes, electronic cigars, electronic pipes, electronic nicotine delivery systems or any other similar products that rely on vaporization or aerosolization regardless of nicotine content in the product; provided, however, that “tobacco product” shall also include any component, part or accessory of a tobacco product . . .”  Mass. Gen. Law ch. 270 § 6(a) (2021)Mass. Gen. Law ch. 270 § 28(a) (2021)
  • Liquid nicotine container means “a package: (i) from which nicotine in a solution or other form is accessible through normal and foreseeable use by a consumer; and (ii) that is used to hold soluble nicotine in any concentration [but does not include [prefilled and disposable container … if the nicotine in the container is inaccessible through customary or reasonably foreseeable handling or use, including reasonably foreseeable ingestion or other contact by children.” Mass. Gen. Law ch. 270 § 27(a) (2021)
  • Electronic smoking device means “any product that can deliver nicotine to the user through inhalation of vapor [including] any component part of such product, including liquid for use in the device regardless of whether the liquid contains nicotine, [and] whether or not sold separately....” 940 Mass. Code Regs. 21.03 (2021)