OpenClose     Customer Message Center
We Age Verify: United States Minimum Age for E-Liquid 21+ More Info

Vapor Taxes - MN

Minnesota - Excise Tax: Yes on E-liquid containing Nicotine.  No on E-Liquid without nicotine. (No Tax on Hardware: (ECigs, Components, Parts or Accessories) unless contains nicotine - ECBlend does not sell hardware containing nicotine online).  

Information is current as of:  June 23, 2021  If you are aware of a change or error in this information, please write to


Ask Customer Service  
FAQ and Help on Shipping Options and Vapor Taxes

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.)

Electronic delivery device means “any product containing or delivering nicotine, lobelia, or any other substance, whether natural or synthetic, intended for human consumption through inhalation of aerosol or vapor from the product. Electronic delivery device includes but is not limited to devices manufactured, marketed, or sold as electronic cigarettes, electronic cigars, electronic pipe, vape pens, modes, tank systems, or under any other product name or descriptor. Electronic delivery device includes any component part of a product, whether or not marketed or sold separately....” Minn. Stat. § 609.685(1)(c) (2021)

Nicotine solution products means “any cartridge, bottle or other package that contains nicotine, including nicotine made or derived from tobacco or sources other than tobacco, that is in a solution that is consumed, or meant to be consumed, through the use of a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means that produces vapor or aerosol…[including] any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and any batteries, heating elements, or other components, parts, or accessories sold with and meant to be used in the consumption of a solution containing nicotine.” Minn. Stat. § 297F.01(22b)(b)-(c) (2021)

Tobacco products means “any product containing, made, or derived from tobacco that is intended for human consumption, whether chewed, smoked, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product, including, but not limited to, cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff; snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobacco; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco; but does not include cigarettes as defined in this section. Tobacco products includes nicotine solution products.” Minn. Stat. § 297F.01 (19) (2021)