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Vapor Taxes - ME

Maine - Excise Taxes apply to Tobacco Products.  Tobacco Products may only be sold face-to-face.  

Prohibited Internet Sales: ELiquid with or without nicotine, ECig Devices, Tanks, Clearomizers, and components used in the consumption of the ELiquid (whether or not they contain nicotine).

Also prohibited: Filters, Rolling Papers, and Pipes when used in an E-Cig Device.  

Not prohibited: Non-consumable products: general use batteries, multipurpose flavorings, chargers, accessories, lanyards or other products that are not used in the consumption of the electronic cigarette [should read e-liquid]. 


Information is current as of:  June 29, 2021  If you are aware of a change or error in this information, please write to


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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.)

§1555-B. Sales of tobacco products

Retail sales.  Tobacco products may be sold at retail only in a direct, face-to-face exchange in which the purchaser may be clearly identified. [PL 2017, c. 308, §6 (AMD).]
Tobacco product.  "Tobacco product" means any product that is made from or derived from tobacco, or that contains nicotine, that 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, but not limited to, a cigarette, a cigar, a hookah, pipe tobacco, chewing tobacco, snuff or snus. "
Tobacco product" also means an electronic smoking device and any component or accessory used in the consumption of a tobacco product, such as filters, rolling papers, pipes and liquids used in electronic smoking devices, whether or not they contain nicotine.