Vapor Taxes - NJ
New Jersey - STATE EXCISE VAPOR TAX: 10% of the RETAIL PRICE : (NOTE: This tax is an excise tax and is separate from any Sales and Use Tax imposed by New Jersey)
- Yes on E-Liquid with nicotine
- Yes on hardware with e-liquid (ECBlend does not sell hardware or accessories containing e-liquid).
- No excise tax on hardware, devices, components, parts or accessories that do not contain e-liquid. (Does not exclude sales and use tax)
COUPONS: Not allowed on products with Nicotine
RESTRICTIONS
New Jersey VAPOR PRODUCTS FLAVOR RESTRICTIONS:
On January 21, 2020, Governor Murphy signed S3265, prohibiting the sale of all flavored vapor products (including menthol) except tobacco flavor [with or without nicotine].
Liquids Prohibited: E-Liquid with characterizing flavors other than Tobacco or Flavorless, with or without nicotine.
Liquids not prohibited: Multipurpose flavorings that may not be aerosolized or vaporized by a device (personal vaporizer, e-cigarette).
Hardware
Hardware Prohibited: Devices, components, parts or accesses containing flavored e-liquid (except tobacco or flavorless), with or without nicotine.
Hardware not prohibited: Devices, components, parts or accessories purchases are allowed unless device has flavored e-liquid in it. (ECBlend does not sell pre-filled devices online.)
*** 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.)
Amended: Passed 1/21/2020 "Vapor product" means any device that may be used to deliver any aerosolized or vaporized substance to the person inhaling from the device, including, but not limited to, an e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah. "Vapor product" includes any component, part, or accessory of the device, and also includes any substance that may be aerosolized or vaporized by such device, regardless of whether the substance contains nicotine. N.J. Stat. § 2A:170-51.9(a)(4) (2021)
"Characterizing flavor" means a distinguishable flavor, taste, or aroma other than tobacco , including, but not limited to, any fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, mint, menthol, wintergreen, or spice flavoring, that is imparted, prior to or during consumption, by [an electronic smoking device or any cartridge or other component of the device or other related] a vapor product, including [liquid nicotine, or] any smoke or vapor emanating from that [device or] product. [An electronic smoking device or any cartridge or other component of the device or other related product, including liquid nicotine,] A vapor product shall be deemed to have a characterizing flavor if the [device, cartridge, component, or related] product is advertised or marketed as having or producing any such distinguishable flavor, taste, or aroma.
Liquid nicotine means “any solution containing nicotine which is designed or sold for use with an electronic smoking device.” N.J. Stat. § 2A:170-51.9(a)(2) (2021)
Liquid nicotine container means “a bottle or other container of liquid, wax, gel, or other substance containing nicotine, where the liquid or other contained substance is sold, marketed or intended for use in a vapor product [but] does not include [containers] prefilled and sealed by the manufacturer [and] not intended to be opened by the consumer.” N.J. Stat. § 2A:170-51.9(a)(3) (2021)
6/14/2021 Tax Department Guidance
Taxable: Liquid Nicotine means any solution containing nicotine that is designed or sold for use with an electronic smoking device.
Examples of taxable products include e-liquid, smoking juice, nicotine salts and other liquid mixtures containing nicotine designed for use in e-cigarettes, e-cigars, e-pipes, e-hookahs, vape pens, or any other similar products, including DIY kits that contain liquid nicotine.
Examples of non-taxable products include e-liquids that do not contain nicotine, smoking juice that does not contain liquid nicotine, other liquid mixtures that do not contain nicotine, or smoking devices and accessories that do not contain liquid nicotine.
Container e-liquid: A container of liquid nicotine (i.e., e-liquid bottle) or other liquid sold, marketed, or intended for use to fill or refill an electronic smoking device. The law does not apply to prefilled cartridges or other canisters sold, marketed, or intended for use as part of an electronic smoking device.
[ECBlend Vapor Business License and Certificate of Authority posted at end of this article]
6/17/2021
ECBlend, LLC Mail - Sales of Vapor Products into New Jersey
[Tobacco.tax@treas.nj.gov] Fri, May 28, 2021 at 12:02 PM
[NOTE: This email is not in its entirety, excerpts taken below are accurate, but are only excerpts relevant to our customers, for a full copy of this email, please write to HelpDesk@ecblend.com]
This email is to give you guidelines for selling your vapor products into the State of New Jersey.
New Jersey classifies vapor products into 2 categories:
"Container e-liquid" means a container of liquid nicotine or other liquid where the liquid is marketed, sold, or intended for use in an electronic smoking device, but does not include a prefilled cartridge or other container where the cartridge or container is marketed, sold, or intended for use as, or as a part of, an electronic smoking device;
"Liquid nicotine" means any solution containing nicotine that is designed or sold for use with an electronic smoking device;
Container e-liquid is taxed at the retail level, when it is sold to the consumer. The tax rate for container e-liquid is 10% of the selling price.
Liquid nicotine is taxed when it is shipped into New Jersey. The tax rate for liquid nicotine is .10 per ml. Liquid nicotine includes pods, prefilled cartridges, disposables, and any closed system.
Last, but not least, the retail sale of flavored vapor products (including menthol) is prohibited in New Jersey.