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Vapor Taxes - PR

Puerto Rico - Excise Tax: A $0.05 per milliliter tax on e-liquid and a $3.00 per unit tax on e-cigarettes

Subject to Tax

  • E-liquid containing Nicotine.
  • Cartridges containing eliquid, with or without nicotine (ECBlend does not sell these)
  • Personal Vaporizers (e-cigs) with or without Eliquid. 
  • Components, parts, accessories only if sold in the same packaging as a device or e-liquid. 

Not subject to Tax

  • There are no taxes on Components, Parts, or Accessories unless it is sold in the same package as the device or e-liquid. 

Information is current as of:  June 24, 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.)

Electronic cigarette or e-cigarette means “a product intended to provide the user with a dose of nicotine combined with other substances in the form of a vapor, as defined by the the Department of Health through regulations, in conjunction and with the advice of the Department of Treasury [and shall be interpreted as consistent with federal law and regulations].” P.R. Laws Ann. tit. 24, § 904(a) (2021); P.R. Laws Ann. tit. 23, § 1040(f) (2021)

Vapor product means “any type of product that contains nicotine and uses a heating element, energy source, electronic circuit, or any electronic, chemical, or mechanical means, regardless of size and shape that can be used to produce nicotine vapor as a solution or in any other form [including any] electronic cigarette, electronic cigar, electronic pipe, or any similar product or device and any vape cartridge or any other container for nicotine as a solution, or in any other form, which is destined to be used with or within [any aforementioned products].” P.R. Laws Ann. tit. 23, § 1040(h) (2021)


Electronic cigarette means “any noncombustible product that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means that can be used to produce vapor from nicotine in a solution or other form, which because of its appearance, size or its packaging and labeling, is likely to be used, offered to, or purchased by, consumers as an electronic cigarette, vaporizer, or electronic pipe.” P.R. Laws Ann. tit. 13, § 31635(a)(1) (2021)

Nicotine cartridge means “a vapor cartridge or any other container holding liquid nicotine that is intended to be used with or in an electronic cigarette or vaporizer.” P.R. Laws Ann. tit. 13, § 31635(a)(2) (2021)