Vapor Taxes - VT
Vermont - Excise Taxes apply to Tobacco Products. INTERNET ORDERS PROHIBITED for certain products: "Mail order, phone order, and internet sales of tobacco substitutes and nicotine-containing substances restricted to sales to licensed wholesalers and retailers." 7 Vt. Stat. Ann. § 1010(b) (2021)
Taxed/Prohibited Internet Sales: E-liquid with or without nicotine ("Other tobacco products"), ECig Devices with or without e-liquid. Repair parts, accessories, and charging devices that can only be used in vaping devices or are custom made for vaping devices.
Not Taxed/Not prohibited: General use batteries, multipurpose flavorings, chargers, accessories, lanyards or other products that are not e-cigarettes or can be used in devices other than vaping devices.
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.)
Electronic Cigarettes | Frequently Asked Questions
https://tax.vermont.gov/business-and-corp/miscellaneous-taxes/e-cigarettes/faqs
The new definition of other tobacco products expands the types of items that are subject to the Tobacco Products Tax to include the following.
Tobacco. Certain tobacco products are taxable in Vermont when manufactured from, derived from, or contain tobacco, and when intended for human consumption. This excludes cigarettes, little cigars, roll-your-own tobacco, snuff, and new smokeless tobacco, which are subject to different taxes and rates.
Tobacco Substitutes. Taxable tobacco substitutes are products that contain or are designed to deliver nicotine or other substances into the body through the inhalation of vapor and have not been approved by the U.S. Food and Drug Administration for tobacco cessation or other medical purposes. Tobacco substitutes include electronic cigarettes or other electronic or battery-powered devices.
Liquids. Liquids are taxable whether they contain nicotine or other substances.
Delivery devices. Delivery devices sold separately for use with a tobacco substitute are taxable.
Examples of newly taxable products are e-cigarettes, vaping liquid of any substance even if it does not contain nicotine, and vaping apparel such as hoodies. Repair parts, accessories, and charging devices that can only be used in vaping devices or are custom made for vaping devices are taxable. The content of vaping liquid is immaterial for the purposes of taxation. If a product is sold to be vaped, then it is taxable. Even CBD products are taxable if sold for vaping. Likewise, vaping devices sold for use with legal cannabis are taxable. Products manufactured from, derived from, or containing tobacco that are intended for human consumption continue to be taxable.
Nontaxable. Examples of nontaxable products are generic items that could be used for other purposes, such as batteries, chargers, protection equipment, carrying cases, and cleaning products. Generally, if accessories or repair parts can be used in non-vaping products, then they are not taxable.
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No person shall cause tobacco, tobacco substitutes, substances containing nicotine or otherwise intended for use with a tobacco substitute, or tobacco paraphernalia, ordered or purchased by mail or through a computer network, telephonic network, or other electronic network, to be shipped to anyone other than a licensed wholesale dealer or retail dealer in this State. 2019 Vt. Acts & Resolves 22 (to be codified at Vt. Stat. Ann. tit. 7, § 1010(b) (2019)).
Nicotine liquid container means “a bottle or other container of a nicotine liquid or other substance containing nicotine which is sold, marketed, or intended for use in a tobacco substitute [except a container] prefilled and sealed by the manufacturer and not intended to be opened by the consumer.”
7 Vt. Stat. Ann. § 1012(b)(2) (2021)
§ 1012. Liquid nicotine; packaging
(b) As used in this section:
(2) "Nicotine liquid container" means a bottle or other container of a nicotine liquid or other substance containing nicotine that is sold, marketed, or intended for use in a tobacco substitute. The term does not include a container containing nicotine in a cartridge that is sold, marketed, or intended for use in a tobacco substitute if the cartridge is prefilled and sealed by the manufacturer and not intended to be opened by the consumer. (Added 2013, No. 135 (Adj. Sess.), § 8, eff. Jan. 1, 2015; amended 2017, No. 83, § 142.)
Title 7: Alcoholic Beverages, Cannabis, And Tobacco Chapter 40: Tobacco Products § 1001. Definitions
As used in this chapter:
(3) "Tobacco products" means cigarettes, little cigars, roll-your-own tobacco, snuff, cigars, new smokeless tobacco, and other tobacco products as defined in 32 V.S.A. § 7702.
(7) "Tobacco paraphernalia" means any device used, intended for use, or designed for use in smoking, inhaling, ingesting, or otherwise introducing tobacco products into the human body, or for preparing tobacco for smoking, inhaling, ingesting, or otherwise introducing into the human body, including devices for holding tobacco, rolling paper, wraps, cigarette rolling machines, pipes, water pipes, carburetion devices, bongs, and hookahs.
(8) "Tobacco substitute" means products, including electronic cigarettes or other electronic or battery-powered devices, that contain or are designed to deliver nicotine or other substances into the body through the inhalation of vapor and that have not been approved by the U.S. Food and Drug Administration for tobacco cessation or other medical purposes. Products that have been approved by the U.S. Food and Drug Administration for tobacco cessation or other medical purposes shall not be considered to be tobacco substitutes. 7 Vt. Stat. Ann. § 1001(8) (2021)
Title 32 : Taxation And Finance Chapter 205 : Cigarettes And Tobacco Products Subchapter 001 : General Provisions (Cite as: 32 V.S.A. § 7702) § 7702. Definitions
The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:
(15) "Other tobacco products" means
any product manufactured from, derived from, or containing tobacco that is intended for human consumption by smoking, chewing, or in any other manner, including products sold as a tobacco substitute, as defined in 7 V.S.A. § 1001(8),
and including any liquids, whether nicotine based or not, or delivery devices sold separately for use with a tobacco substitute; but shall not include cigarettes, little cigars, roll-your-own tobacco, snuff, or new smokeless tobacco as defined in this section.