Vapor Taxes - WY
Wyoming - Excise Tax:
Subject to Tax
- State-wide excise tax on E-liquid with Nicotine.
- Hardware: Personal Vaporizers (with or without e-liquid)
- any component, part or accessory of the device (with or without e-liquid)
Not Subject to Tax
- E-Liquid without nicotine
- When sold separately, Batteries, chargers, accessories that are not a part of the device, general use products, and supplies
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
*** 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.)
Electronic cigarette means “any device that can be used to deliver aerosolized or vaporized nicotine or synthetic nicotine material to the person using the device and includes any component, part and accessory of the device and any vapor material intended to be aerosolized or vaporized during the use of the device [including] any electronic cigar, electronic cigarillo, electronic pipe, electronic hooka, vapor pen and any similar product or devices….”
Vapor material means “any liquid solution or other material containing nicotine or synthetic nicotine that is depleted as an electronic cigarette is used [including] liquid solution or other material containing nicotine or synthetic nicotine that is sold with or inside an electronic cigarette.”
Nicotine product means “tobacco products…, electronic cigarettes and vapor material.”
Packaging restrictions:
Vapor product means “any noncombustible product containing nicotine 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 in a solution or other form [including] any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe or similar product or device, including any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an [aforementioned] device.”
Liquid nicotine container means “a bottle or other container of a liquid or other substance containing nicotine where the liquid or substance is sold, marketed or intended for use in a vapor product [not including a cartridge that is] prefilled and sealed by the manufacturer and not intended to be opened by the consumer....”
If tax not paid at time of wholesale purchase, consumers must pay tax at a rate of 7.5% of the retail price of electronic cigarettes and vapor material.