Vapor Taxes - OH
Ohio - Excise Tax: Yes on E-liquid containing Nicotine at a flat rate of $0.10 per ml
No Tax on Hardware: (ECigs, Components, Parts or Accessories) unless the hardware contains e-liquid (ECBlend does not sell hardware containing e-liquid online).
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 ***
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.)
Alternative nicotine product “means...an electronic smoking device, vapor product, or any other product or device that consists of or contains nicotine that can be ingested into the body by any means, including, but not limited to, chewing, smoking, absorbing, dissolving, or inhaling.” Ohio Rev. Code Ann. § 2927.02(A)(2) (2021)
Electronic smoking device “means...any device that can be used to deliver aerosolized or vaporized nicotine or any other substance to the person inhaling from the device including an electronic cigarette, electronic cigar, electronic hookah, vaping pen, or electronic pipe”. Electronic smoking device includes any component, part, or accessory of such a device, whether or not sold separately, and includes any substance intended to be aerosolized or vaporized during the use of the device.” Ohio Rev. Code Ann. § 2927.02(A)(5) (2021)
Tobacco product means “any product that is made or derived from tobacco or that contains any form of nicotine, if it 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, an electronic smoking device, a cigar, pipe tobacco, chewing tobacco, snuff, or snus. [including] any component or accessory used in the consumption of a tobacco product, such as … liquids used in electronic smoking devices, whether or not they contain nicotine.” Ohio Rev. Code Ann. § 2927.02(A)(7) (2021)
Vapor product means “a product, other than a cigarette or other tobacco product…that contains or is made or derived from nicotine and that is intended and marketed for human consumption, including by smoking, inhaling, snorting, or sniffing…[including] any component, part, or additive that is intended for use in an electronic smoking device, a mechanical heating element, battery, or electronic circuit and is used to deliver the product.” Ohio Rev. Code Ann. § 2927.02(A)(8) (2021)
Tax
Electronic smoking product means “any noncombustible product, other than a cigarette or tobacco product, that (1) contains or is designed to use vapor products and (2) employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from the vapor product…[including]… an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, vaporizer, or similar product or device…” Ohio Rev. Code Ann. § 5743.01(U) (2021)
Vapor product means “any liquid solution or other substance that (1) contains nicotine and (2) is depleted as it is used in an electronic smoking product.” Ohio Rev. Code Ann. § 5743.01(T) (2021)
Vapor volume means “one of the following, as applicable: (1) if a vapor product is sold in liquid form, one-tenth of one milliliter of vapor product; (2) if the vapor product is sold in nonliquid form, one-tenth of one gram of vapor product. Ohio Rev. Code Ann. § 5743.01(W) (2021)