Vapor Taxes - MI
Michigan - No Excise Tax: There are no taxes on vapor products
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
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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.)
"Michigan does not administer a tobacco tax on products that do not contain tobacco (for example vape/e-liquid product). Feel free to check our website periodically for updates www.michigan.gov/tobaccotaxes "
Vapor product means “a noncombustible product that 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 nicotine or any other substance, and the use or inhalation of which simulates smoking…[including] an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and a vapor cartridge or other container of nicotine or other substance in a solution or other form that is intended to be used with or in an [aforementioned device].” Mich. Comp. Laws Ann. § 722.644(h) (2021)
Liquid nicotine means “a liquid or other substance containing nicotine in any concentration that is sold, marketed, or intended for use in a noncombustible product that 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 nicotine or any other substance, ad the use or inhalation of which simulates smoking.” Mich. Comp. Laws Ann. § 722.642b(3)(a) (2021)