Smoke Shop Insider Magazine 2024 Q2 - Issue 2

Vape Bans: E-Cigarettes Restrictions in the US and Worldwide

AltPro Expo 2024 Upcoming Shows Vaping Taxes in the United States and Around the World Best Nicotine Pouches of 2024

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Hayley Heidelbaugh

As legal marijuana spreads across the United States, new concerns around accessibility, distribution, and automation are arising.

That’s not surprising if you consider that each year, the industry rakes in several billion dollars more than the last. It doesn’t appear that this growth will stop anytime soon. In fact, revenue from retail cannabis sales is projected to increase by an additional 13.93 percent between 2024 and 2028.

The demand for weed has skyrocketed in response to legalization, and even though there are more legal dispensaries than ever before, some medical and recreational consumers are being left out.

Brick-and-mortar dispensaries aren’t accessible to every prospective consumer. Large numbers of elderly, disabled, or anxiety-prone cannabis users are unable or unwilling to go to B&M weed dispensaries. For these people, delivery services are a godsend, offering access to high-quality legal cannabis products.

Other recreational users and medical patients are disadvantaged by geography alone. Although states with long-standing legality— I’m looking at you, California and Colorado— host dispensaries galore in their major cities, rural areas are often dry zones. Part of that

is just economics. It’s harder to make money selling anything when there are fewer potential customers in the area—so business owners tend to prefer more populated areas.

For customers in some of those areas, cannabis delivery may provide an answer. (However, some rural counties and municipalities have deliberately shut out commercial cannabis sales with restrictive local ordinances that apply even to delivery services.)

Cannabis delivery services are an innovation of the black market. Going back at least to the 1980s, enterprising weed dealers in densely populated cities like New York and San Francisco offered delivery to their customers, often by bicycle like other big city couriers used (and still use). But that’s another story.

Today, we’re examining legal cannabis delivery services—where they’re available, how they work, how to order, and their legality.

How do cannabis delivery services work?

Point-of-sale (POS) and e-commerce software have automated retail into the superhighway it is today. Services geared specifically for marijuana distributors, including Dutchie and Cova, have streamlined both the customer-facing and back-end sides of the industry.

These software options are designed to lift some of the burden off transporters, business owners, and retail sellers. Delivery services in their current form wouldn’t exist if not for technical automation.

Ordering cannabis products for delivery

The ins and outs differ between services, but broadly, customers place their orders through a web browser or app—or sometimes by phone. Most delivery services are part of a brick-andmortar dispensary, but some are standalone operations. Either way, they usually offer direct ordering from their website and the option to use third-party portals like Leafly and Weedmaps. Shoppers may be asked for their address upfront to confirm that they’re within the delivery area. You’ll likely need to provide this info again at checkout. (Typically, you can create an account that saves the details so it’s quicker the next time you order.)

If all is running smoothly, shoppers can view the dispensary’s menu online, including sales and other special deals.

Vape carts, bud, and other popular weed products may be purchasable through a delivery service. Dab lovers can stock up on waxy concentrates like live resin. Some delivery services even carry vaping accessories or devices, including portable herb vaporizers and dab pens.

Add items to your cart before heading to the checkout. Make sure your order is set to delivery and not pick up, a more common service. You’ll be asked for information like proof of age, delivery window, and address. If you exceed your daily purchase limit, the order should fail to go through. Limits vary from state to state.

Receiving cannabis delivery orders

Same-day delivery drivers use GPS tracking to reach the address you’ve entered. Meanwhile, recipients can stay up to date with order tracking. A valid photo I.D. must be shown upon delivery— yes, even if you already provided your proof of age at checkout. All forms of identification will need to match up.

Most services require a residential address and deliver straight to your doorstep. In certain urban areas of California, it’s customary to meet drivers at their vehicles to protect those transporting and handing over sought-after goods. That said, deliveries occur during daylight to keep couriers and recipients safe, regardless of location.

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Aptly nicknamed the “Uber of weed,” Eaze is a San Francisco-based cannabis delivery service catering to dozens of cities across California and Michigan. The Eaze mobile app effortlessly connects customers to local dispensaries. Browse menus, place an order, and have cannabis delivered straight to your doorstep.

Paying for cannabis delivery

As with any legal marijuana transaction, debit (cashless ATM) or cash payments are standard. Digital payment services like Zelle or CashApp might also be available. Credit card payments won’t be an option until weed is legalized federally, whether you’re shopping in-person or ordering ahead through the Internet.

Dutchie Pay, by way of a bank transfer, makes it possible to pay for an order in advance.

Tips are encouraged and delivery fees vary. Free at-home delivery isn’t certain, even for medical patients. These services are still considered a luxury that you’ll often need to pay extra for.

How common are cannabis delivery services?

Cannabis delivery services are becoming a regular feature in many U.S. locations. They’re still not a guarantee, and even some recreational states have hit the brakes on non-medical delivery. States like New Jersey and Vermont permit medical marijuana delivery, while recreational transactions are in-person only.

Unsurprisingly, delivery services such as Weedmaps and Leafly experienced a sharp popularity surge at the height of COVID-19. That upward trend has continued into 2024.

Through 2020, Apple’s App Store rejected apps the company saw as promoting marijuana or vape products. Even legal dispensaries and delivery services were subject to removal. Policies have since been updated, and since

Nugg Club is the first and only marijuana subscription box.

Delivered to a growing number of California cities, each order is custom-tailored to the recipient’s preferences. Receive five to seven connoisseur-approved products valued at over $225, all for just $139 per box. That’s up to 65% off dispensary prices.

2021, legally compliant cannabis entities have been allowed by Apple.

Which states allow cannabis delivery?

As of February 2024, the following U.S. states have legalized both recreational and medical cannabis delivery:

A number of others permit medical delivery only:

• Arizona

• Arkansas

• Delaware

• Florida

• Louisiana

• Maryland

Even if delivery is legal in your state, there’s always a chance that options will be limited or not available in your area.

California has embraced cannabis delivery with the fewest restrictions. Delivery services were responsible for approximately 55% of prepandemic cannabis sales in the Golden State, according to one expert’s estimate. Alaska and Washington are in another category entirely. Delivery by dispensaries isn’t permitted, but gifting marijuana products is. You may be able to throw down cash on a “gift” and have it delivered to you. We suggest using

• Montana

• New Jersey

• Rhode Island

• Utah

• Vermont

• Virginia

great caution if you decide to access these unregulated informal services. Don’t settle for fake vape carts or contaminated weed products out of convenience.

Certain U.S. states treat weed delivery more lightly than others. While licensure is required, Massachusetts couriers can deliver marijuana via third-party services like DoorDash or UberEats. Other states, particularly those limited to medical legalization, have created much greater barriers for couriers and recipients.

What cannabis delivery services are available?

Weed delivery services and apps are catching on. New options are likely to pop up, but for now, orders are most commonly placed through:

Unsure where to kick off your order? Check out the site of whichever dispensary you’re hoping to receive products from. You may be able to place a delivery order then and there, assuming the service is available.

Delivery services are either hub-based or ondemand, with the latter being more common in suburban and rural areas. Hub-based delivery services rely on inventory stored in one or more fixed locations. Couriers pick up orders from

hubs and drive them straight to the customer, much like your friendly neighborhood DoorDash driver.

On-demand cannabis delivery functions more like an ice cream truck than it does Grubhub. Vehicles are stocked with a roving inventory, so there’s no need to pick up new items between orders. These services generally serve fewer customers and have more ground to cover.

Leafly Weedmaps Eaze Dutchie

Are cannabis delivery services legal?

Legality depends on where you’re looking. A handful of states allow delivery that follows particular legal regulations, while many have barred these services altogether.

If you reside in a state without medical or recreational legalization, you aren’t going to find a legitimate delivery service, even if the products are coming to you from a state with legal weed. Marijuana delivery won’t help you avoid a drug trafficking charge, and delivering weed across state borders is a federal crime.

Before they’re permitted to deliver marijuana products of any kind, drivers usually must undergo training, background checks, and state-issued certification. With a license in hand,

drivers must abide by state-specific rules for storage, security, and hand-off. Infractions can quickly lead to a loss of license.

Partnering with unlicensed couriers, or attempting to deliver marijuana without a license, is illegal in all states.

Dispensaries and third-party services will also find themselves in hot water if they turn a blind eye to rule breakers. Should a delivery driver repeatedly fail to check I.D. cards upon delivery, their employer or contractor is expected to take appropriate action. Otherwise, the legal burden falls on them. Drivers may also be hit with suspension, fines, or other legal consequences of their own.

Before

they’re permitted to deliver marijuana products of any kind, drivers usually must undergo training, background checks, and state-issued certification.

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Vape Bans: E-Cigarette Restrictions

in the U.S. and Worldwide

Jim McDonald | Vaping360

There are more than 40 countries that have some type of ban on vaping--either on possession and use, sales, importation, or a combination. What we have attempted is to list U.S. state flavor and online sales bans, and the sales and use bans imposed in other countries.

Government attitudes toward vaping and nicotine vary. In the United Kingdom, vaping has largely been encouraged by government health agencies. Because smoking creates a costly burden for the UK’s National Health Service, the country stands to save both lives and money if smokers switch to e-cigarettes.

Many other countries also allow a regulated vaping market, but are less enthusiastic about the practice. In the United States, the Food and Drug Administration (FDA) has had authority over vapor products since 2016, but has refused to create a plain system of standards for e-cigarettes and e-liquids. In recent years, some U.S. states have imposed flavor and online sales bans. Canada somewhat followed the U.K. model for a short time, but has recently imposed nicotine-strength limits and extreme flavor restrictions. There are more than 40 countries that have some type of ban on vaping---either on possession and use, sales, importation, or a combination. What we have attempted is to list U.S. state flavor and online sales bans, and the sales and use bans imposed in other countries.

U.S. bans on flavored vapes and online sales

The FDA has federal authority to regulate vaping products. In September 2020 the agency began reviewing Premarket Tobacco Applications (PMTAs), and has signalled it will not authorize flavored products without extraordinary evidence. Whether the agency will be successful creating an unwritten standard that eliminates legal flavored products (except tobacco and menthol) may be determined by federal courts.

Most vape bans in the U.S. happen at the state and local levels. And while a few California cities—notably San Francisco—have banned sales of all vaping products, most American vape restrictions involve flavors and online sales. There are only a few of each, despite the large number of vaping bans that have been proposed in state legislatures in recent years—proof that grassroots opposition can stop bad legislation.

Arkansas - online sales ban

Tobacco permits issued to Arkansas businesses only allow face-to-face transactions, so online sales are prohibited

California - flavor ban on in-store sales

California now bans the in-store sale of vaping products in flavors other than tobacco— with or without nicotine. The statewide law, approved by voters in 2022, does not ban online sales, but some localities have stricter laws

Georgia - online sales ban

Georgia allows only face-to-face retail transactions of vaping products, so online sales are prohibited

Hawaii - online sales ban from out of state

Hawaii bans online sales from outside the state, except to licensed retailers

Maine - online sales ban

Maine bans online sales, except between licensed businesses

Massachusetts - flavor ban

The first statewide flavor ban was passed in late 2019 by Massachusetts. It includes all tobacco products, and prohibits sales of all vape flavors except tobacco

Nebraska - online sales ban

Nebraska passed an online sales ban in April 2024. It’s unclear when it will take effect.

New Jersey - flavor ban

New Jersey’s ban covers all flavors except tobacco. Legislators decided not to ban menthol cigarettes after realizing how much tax revenue the state would lose

New York - flavor ban + online sales ban

The New York flavor ban, which covers all flavors except tobacco, was passed in April 2020. The state also adopted an online sales ban (of all vaping products) at the same time

Oregon - online sales ban

Oregon bans online sales, except between licensed businesses

Rhode Island - flavor ban

In March 2020, then-governor Gina Raimondo bypassed the state legislature and used the Department of Health to create a permanent ban on all vape flavors except tobacco

South Dakota - online sales ban

Shipping of all tobacco products (including vapes) is prohibited in South Dakota

Most vape bans in the U.S. happen at the state and local levels. And while a few California cities—notably San Francisco— have banned sales of all vaping products, most American vape restrictions involve flavors and online sales.

Utah - flavor ban + online sales ban

Utah bans online sales, except between licensed businesses. In March 2024, the state passed a ban on vape flavors (other than tobacco and menthol), which will take effect Jan. 1, 2025

Vermont - online sales ban

Vermont bans online sales, except between licensed businesses

Major cities with flavor bans include Chicago, IL; Los Angeles, San Diego, Sacramento, Oakland and San Jose, CA; and Boulder, CO. Hundreds of smaller cities and counties—mostly in California and Massachusetts—have flavor bans, as do some larger cities whose bans have since been superseded by state bans (like New York City and Newark, NJ)

Complete bans on vaping product sales have been adopted by San Francisco and some smaller California cities. Brookline, Massachusetts has passed a so-called generational ban on tobacco and nicotine product sales (including vapes). The city increases the legal age to buy nicotine products by one year each year. No one born after Dec. 31, 1999, can ever buy nicotine products legally in Brookline

Countries that ban vaping product sales or use

In some nations, vaping is completely illegal, including both sales and possession. Prohibition is most common in Asia, the Middle East, and South America. Australia has a bizarre prescriptiononly model for vaping products, and unauthorized importation can result in huge fines. In Japan, nicotine vaping products are illegal, but heated tobacco products like IQOS are completely legal and widely used.

Some countries have outright bans on sales and possession, others just prohibit sales, and some ban only nicotine-containing products. In many countries, the laws are ignored and black markets flourish. In others, they’re enforced (but those still have black markets too). If a country is not listed, vaping is either allowed and regulated, or there is no specific law governing e-cigarettes (as of now anyway).

This isn’t meant as a definitive legal guide for traveling vapers. If you’re visiting an unfamiliar country you should first check with an up-to-date official source like your country’s state department, or the travel bureau of the country you’re visiting.

Antigua and Barbuda

Legal to use

illegal to sell

Cambodia Banned

illegal to use

Argentina Chile

Legal to use

Australia

Legal to use

illegal to sell

Legal to use, illegal to possess nicotine without a doctor’s prescription. Importing nicotine illegally can be punished with fines of up to $222,000. Penalties for possession vary from one state to the next, and can be severe

Bangladesh

Bangladesh currently has no laws or regulations specific to vaping. However, in 2021 the government announced it would update the country’s tobacco control law with an outright ban on the sales of e-cigarettes

Bhutan

Legal to use

Brazil

Legal to use

Brunei Darussalam

Legal to use

illegal to sell

illegal to sell

Legal to use

Colombia

Legal to use

illegal to sell

illegal to sell

illegal to sell

(however, the prohibition is widely disregarded)

East Timor

illegal to use

illegal to sell

Believed to be illegal to use, illegal to sell

Egypt

Legal to use

Ethiopia

Legal to use

illegal to sell

illegal to sell

Believed to be legal to use, illegal to sell

Gambia

illegal to use

illegal to sell

illegal to sell

Believed to be illegal to use, illegal to sell

Japan

Legal to use

(except when prescribed by a doctor)

Hong Kong

Legal to use illegal to sell illegal to sell since 2022

(a Special Administrative Region of China)

India

Legal to use, illegal to sell. In September 2019, the Indian central government banned the sale of vaping products. The government, well aware that 100 million Indians smoke and that tobacco kills nearly a million people a year, did not make any moves to reduce access to cigarettes. Not coincidentally, the Indian government owns a large share of the country’s largest tobacco company

Iran

illegal to use illegal to sell

Believed to be illegal to use, illegal to sell

Jamaica

Legal to use

illegal to sell nicotine-containing products without a medical license

Legal to use, legal to sell devices and zeronicotine e-liquid, but illegal to sell nicotinecontaining liquid (although individuals can import nicotine-containing products with some restrictions). Heated tobacco products (HTPs) like IQOS are legal and extremely popular

Kuwait

Legal to use

Believed to be legal to use, illegal to sell

Lao People’s Democratic Republic (Laos)

illegal to use illegal to sell

Lebanon

Legal to use illegal to sell illegal to sell

Macau (a Special Administrative Region of China)

Possibly legal to use, illegal to sell. In late 2022 a law took effect that bans the manufacture, distribution, sale, import, export, and transport of all vaping products. While personal use may be technically legal, there seems to be no way to acquire products without violating the import or transport bans

Malaysia

Legal to use, illegal to sell nicotine-containing products. Although consumer sales of nicotinecontaining products is illegal, Malaysia has a thriving vaping market. Authorities occasionally raid retailers and confiscate products. Sales of all vaping products (even without nicotine) are banned outright in the states of Johor, Kedah, Kelantan, Penang and Terengganu

Mauritius

Legal to use illegal to sell

Mexico

Probably legal to use, illegal to sell. The Mexican president issued a decree banning sales of all vapes and heated tobacco products in May 2022. The law includes nicotine-free products. It is, however, widely ignored and Mexico has a thriving black market.

Some manufacturers---including Philip Morris International and British American Tobacco---and vendors have challenged the government position in court, filing individual complaints and receiving favorable judgements. Unfortunately, these “juicio de amparo” (protection trials) apply only to the specific complainant and the decisions cannot be broadly applied by all sellers. According to Mexican vape advocate Roberto Sussman, the amparo process is difficult and expensive, especially for small businesses

Myanmar illegal to use illegal to sell

Believed to be illegal to use, illegal to sell

Nepal

Legal to use possibly illegal to sell

(although the government itself seems unsure)

Nicaragua illegal to use illegal to sell

Believed to be illegal to use, illegal to sell

North Korea (Democratic People’s Republic of Korea) Banned illegal to use illegal to sell

Oman

Legal to use

Believed to be legal to use, illegal to sell

Palau Banned

Panama

Legal to use illegal to sell illegal to sell

Qatar Banned illegal to use illegal to use illegal to sell illegal to sell

Seychelles

Legal to use

illegal to sell

However, the country announced in 2019 its intention to legalize and regulate e-cigarettes

Singapore Banned

Turkey Timor-Leste

Legal to use

illegal to sell

Legal to use

illegal to import

Sri Lanka

Legal to use

Suriname

Legal to use

Syria Banned

illegal to use illegal to use

Turkey’s laws are conflicting, and there is a vaping market and a vaping community in Turkey

As of 2018, possession of vapes is a crime, punishable by fines and even prison time. However, the threat of prosecution doesn’t prevent a thriving black market

Turkmenistan

Legal to use illegal to sell

Believed to be legal to use, illegal to sell

illegal to sell

Uganda

Legal to use

illegal to sell

illegal to sell illegal to sell

Taiwan (Republic of China) Banned

illegal to use

Thailand

illegal to sell

Believed to be legal to use, illegal to sell. Thailand has earned a reputation for enforcing its ban on importation and sales of vaping products with several high-profile incidents in recent years, including detaining and even deporting tourists caught vaping

Uruguay

Legal to use

Vatican City

illegal to use

illegal to sell

illegal to sell

illegal to sell

Believed to be illegal to use, illegal to sell

Venezuela Banned

illegal to use

illegal to sell

In August 2023, the Venezuelan health ministry banned the sale and personal use of all vaping and heated tobacco products on order of President Maduro

Sources and updates

Our list is extensive, but maybe not definitive. Laws change frequently, and there is no central repository for information on worldwide vaping laws that is updated in real time. While our list includes some original research, these are the primary sources:

The Global State of Tobacco Harm Reduction (Knowledge-Action-Change)

Tobacco Control Laws (Campaign for Tobacco-Free Kids)

Institute for Global Tobacco Control (Johns Hopkins University)

We welcome any new information you may have. If you know of a law that has changed, or a new regulation that affects our list, please make a comment and we will update the list.

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Vaping Taxes in the United States and Around the World

As vaping grows in popularity, it becomes a natural target for governments in need of tax revenue. Because vapor products are usually bought by smokers and ex-smokers, tax authorities correctly assume that money spent on e-cigarettes is money not being spent on traditional tobacco products. Governments have depended upon cigarettes and other tobacco products as an income source for decades.

Whether vaping devices and e-liquid deserve to be taxed like tobacco is almost beside the point. Governments see them pushing smokers away from tobacco, and they understand that the lost revenue must be

made up. Since vaping looks like smoking, and there is substantial public health opposition to vaping, it becomes an attractive target for politicians, especially because they can justify the tax with a variety of questionable health claims.

Vape taxes are now being proposed and passed regularly in the United States and elsewhere. Taxes are usually opposed by advocates for tobacco harm reduction, representatives of vaping industry trade groups, and vaping consumers, and they’re supported by tobacco control organizations, doctors, and the lung, heart and cancer associations.

Jim McDonald | Vaping360

Why do governments tax vaping products?

Taxes on specific products—usually called excise taxes—are applied for various reasons: to raise money for the taxing authority, to change the behavior of those being taxed, and to offset environmental, medical, and infrastructure costs created by the use of products. Examples include taxing alcohol to dissuade excessive drinking, and taxing gasoline to pay for road maintenance.

Tobacco products have long been a target for excise taxes. Because the harms of smoking impose costs on the whole society (medical care for smokers), proponents of tobacco taxes say that tobacco consumers should foot

the bill. Sometimes excise taxes on alcohol or tobacco are called sin taxes, because they also punish the behavior of drinkers and smokers—and in theory help convince the sinners to quit their wicked ways. But because the government becomes dependent on the tax revenue, a decline in the smoking rate creates a financial shortfall that must be made up with some other source of income, or else the government must reduce spending. For most governments, the cigarette tax is a significant revenue source, and the excise is charged in addition to the standard sales tax assessed on most consumer products.

How do vape taxes work?

Most U.S. consumers pay a state (and sometimes also local) sales tax on the vaping products they purchase, so governments already benefit from vape sales even before excise taxes are added. Sales taxes are usually assessed as a percentage of the retail price of the products being purchased. In many other countries, consumers pay a “value added tax” (VAT) that works the same way as a sales tax. As for excise taxes, they come in a couple of basic varieties.

One of the most common forms of vape tax is assessed at retail. Some taxes cover all vaping products (like New York State’s 20% tax), and others target e-liquid only. Sometimes the tax is only charged on sales of nicotine-containing e-liquid.

Wholesale taxes are ostensibly charged to the wholesaler (usually a distributor) selling products to a business that will resell them at retail sites in the state. The tax is usually a percentage of the wholesale price (cost). It may be assessed on all vaping products or just nicotine-containing ones. Although

wholesale taxes are not collected from the end user of the product, the cost of the tax is usually factored into the retail price of the product.

Vaping taxes in the United States

There is no federal tax on vaping products in the U.S. Bills have been introduced in Congress to tax vapes, but none has so far gained enough support to pass.

Vape taxes in U.S. states, territories and municipalities

Before 2019, nine states and the District of Columbia taxed vaping products. That number more than doubled in the first seven months of 2019, when the moral panic over JUUL and teenage vaping pushed legislators to do something to “stop the epidemic.”

As of early 2024, 31 U.S. states have a tax on vapor products, along with some cities and counties, and the District of Columbia and Puerto Rico.

Alaska

Alaska doesn’t have a state tax, but some municipalities have their own vape taxes:

Juneau Borough, NW Arctic Borough and Petersburg Borough have identical 45% wholesale taxes on nicotinecontaining products

Anchorage Borough has a 55% wholesale tax

Matanuska-Susitna Borough has a 55% wholesale tax

California

The California wholesale tax on “other tobacco products” is set yearly by the state Board of Equalization. It mirrors the percentage of all taxes assessed on cigarettes. Originally this amounted to 27% of the wholesale cost, but after Proposition 56 increased the tax on cigarettes from $0.87 to $2.87 a pack, the vape tax increased drastically. For the year beginning July 1, 2023, the tax is 56.32% of the wholesale cost for all nicotine-containing products.

On July 1, 2022, California added a retail tax to the existing wholesale tax—12.5% on all nicotine-containing vaping products, including those bought online from retailers in other states.

Colorado

The current tax in Colorado is 56% of manufacturer’s list price on all nicotinecontaining vapor products (including bottled e-liquid). The tax, approved by Colorado voters in 2020, launched in 2021 at 30%, escalated to 35% in 2022, then to 50% in 2023. It rose to 56% in 2024, and will increase to 62% in 2027. The tax is 50% lower for products given a Modified Risk (MRTP) designation by the FDA (but no manufacturer of a liquid-based vaping product has even applied for an MRTP authorization)

Connecticut

The state has a two-tiered tax on nicotinecontaining vape products: $0.40 per milliliter on e-liquid in closed-system products (pods, cartridges, disposables), and 10% wholesale on open-system products, including bottled e-liquid and devices

Delaware

A tax of $0.05 per milliliter on nicotinecontaining e-liquid

District of Columbia

The nation’s capital classifies vapes as “other tobacco products,” and assesses a tax on the wholesale price based on a rate that is indexed to the wholesale price of cigarettes. The tax is currently set at 91% of wholesale cost for devices and nicotine-containing e-liquid

Georgia

A tax of $0.05 per milliliter on e-liquid in closed-system products (pods, cartridges, disposables), and a 7% wholesale tax on opensystem devices and bottled e-liquid. The taxes apply to products with and without nicotine

Hawaii

A 70% wholesale tax on all vaping products

Illinois

A 15% wholesale tax on all vaping products. The tax applies to products with and without nicotine. In addition to the statewide tax, both Cook County and the city of Chicago (which is in Cook County) have their own vape taxes:

Chicago assesses a $1.50 per unit tax on any vaping product containing nicotine (bottled e-liquid or prefilled devices) and a separate $1.20 per milliliter tax on the liquid itself. (Chicago vapers also must pay the $0.20 per mL Cook County tax)

Cook County taxes products containing nicotine at a rate of $0.20 per milliliter

Indiana

A 15% tax on retail gross on all vaping product sales, with or without nicotine

Kansas

A tax of $0.05 per milliliter on all e-liquid. The tax applies to products with and without nicotine

Kentucky

A 15% wholesale tax on bottled e-liquid and open-system devices, and a $1.50 per unit tax on prefilled pods and cartridges. The taxes apply to products with and without nicotine

Louisiana

A tax of $0.15 per milliliter on nicotinecontaining e-liquid

Maine

A 43% wholesale tax on all vaping products. The tax applies to products with and without nicotine

Maryland

A 12% retail tax on open-system vaping products and bottled e-liquid, and a 60% tax on nicotine-containing e-liquid in containers with a capacity under 5 milliliters (pods, cartridges, disposables). In addition to the state tax:

Montgomery County imposes a 30% wholesale tax on all vaping products, including devices sold without liquid

Massachusetts

A 75% wholesale tax on all vaping products. The tax applies to products with and without nicotine. The law requires consumers to produce proof that their vaping products have been taxed, or they are subject to seizure and a fine of $5,000 for the first offense, and $25,000 for additional offenses

Minnesota

In 2011 Minnesota became the first state to impose a tax on e-cigarettes. The tax was originally 70% of wholesale cost, but was increased in 2013 to 95% of wholesale on finished products that contain nicotine (cigalikes, pod vapes, bottled e-liquid) and are transported from out of state. However, for bottled e-liquid produced in Minnesota, only the nicotine itself is taxed

Nebraska

Nebraska has a two-tiered tax, depending on the size of the e-liquid container (or prefilled vape). For products containing less than 3 milliliters of e-liquid, the tax is $0.05/mL. For products containing 3 mL or more, there is a 10% wholesale tax. The tax applies only to products that contain nicotine. In addition to the state tax:

Omaha includes vaping products in the city’s 3% tobacco tax

Nevada

A 30% wholesale tax on all vapor products. The tax applies to products with and without nicotine

New Hampshire

An 8% wholesale tax on open-system vaping products (including nicotinecontaining e-liquid), and $0.30 per milliliter on closed-system products (pods, cartridges, disposables)

New Jersey

New Jersey taxes nicotine-containing e-liquid at $0.10 per milliliter in pod- and cartridgebased products, 10% of the retail price for bottled e-liquid, and 30% wholesale for devices

New Mexico

New Mexico has a two-tiered e-liquid tax: 12.5% wholesale on bottled e-liquid, and $0.50 on each pod, cartridge, or cigalike with a capacity under 5 milliliters. The taxes apply to products with and without nicotine

New York

A 20% retail tax on all vapor products. The tax applies to products with and without nicotine

North Carolina

A tax of $0.05 per milliliter on nicotinecontaining e-liquid

Ohio

A tax of $0.10 per milliliter on nicotinecontaining e-liquid

Oregon

A 65% wholesale tax on all non-cannabis “inhalant delivery systems,”, including hardware and “components” (which includes e-liquid). The tax also includes heated tobacco products (HTPs) like IQOS, but exempts all vaping products sold in licensed cannabis dispensaries. The tax applies to products with and without nicotine

Pennsylvania

A 40% wholesale tax on e-liquid and devices that are sold with e-liquid included. The tax applies to products with and without nicotine

Puerto Rico

A tax of $0.05 per milliliter on e-liquid, and a $3.00 per unit tax on e-cigarettes

Utah

A 56% wholesale tax on e-liquid and prefilled devices. The tax applies to products with and without nicotine

Vermont

A 92% wholesale tax on e-liquid and devices— the highest tax imposed by any state. The tax applies to products with and without nicotine

Virginia

A tax of $0.066 per milliliter on nicotinecontaining e-liquid

Washington State

Washington has a two-tiered tax: $0.27 per milliliter on e-juice in pods and cartridges

smaller than 5 mL in size, and $0.09 per milliliter on liquid in containers larger than 5 mL. The taxes apply to products with and without nicotine

West Virginia

A tax of $0.075 per milliliter on all e-liquid. The tax applies to products with and without nicotine

Wisconsin

A tax of $0.05 per milliliter on e-liquid in closed-system products (pods, cartridges, disposables) only. The tax applies to products with and without nicotine

Wyoming

A 15% wholesale tax on all vaping devices and nicotine-containing e-liquid

As in the United States, legislators around the world don’t really understand vapor products.

Vape taxes around the world

As in the United States, legislators around the world don’t really understand vapor products. The new products seem to lawmakers like a threat to cigarette tax revenue (which they truly are), so their impulse is often to impose high taxes and hope for the best.

International vape taxes

Conversions to U.S. currency are estimates. No conversion is done for the European Union euro (€), which closely mirrors the U.S. dollar in value.

Albania

A tax of 10 leke ($0.091 US) per milliliter on nicotine-containing e-liquid

Azerbaijan

A tax of 20 manats ($11.60 US) per liter (about $0.01 per milliliter) on all e-liquid

Bahrain

The tax is 100% of the pre-tax price on nicotinecontaining e-liquid. That supposedly equates to 50% of the retail price. The purpose of the tax is unclear, since vapes are supposedly banned in the country

Belgium

A tax of €0.15 per milliliter on all e-liquid

Canada

A federal tax of 1 Canadian dollar (about $0.75 US) per 2 milliliters (or fraction thereof) on the first 10 mL in any bottle, pod, or cartridge, then $1 per additional 10 mL (or fraction thereof). The tax applies to all vaping products, with or without nicotine. Individual provinces may have additional taxes of their own

China (People’s Republic of China)

China has a two-pronged wholesale tax, assessing a 36% rate on the production or import of e-cigarettes, and a separate 11% tax on wholesale domestic distribution

Costa Rica

A 20% wholesale tax on all vaping products and accessories

Croatia

Although Croatia has an e-liquid tax on the books, it is currently set at zero

Cyprus

A tax of €0.12 per milliliter on all e-liquid

Denmark

A tax of DKK 2.00 ($0.30 US) per milliliter on all e-liquid

Ecuador

A 150% wholesale tax on “other tobacco products” includes vaping products

Estonia

In 2018, Estonia imposed a €0.20 per milliliter excise duty on all e-liquid. In December 2020, the Riigikogu (parliament) suspended the tax—effective from April 1, 2021 and lasting until Dec. 31, 2022—with the goal of ending the large black market that has grown in the wake of the excessive tax (and a flavor ban). According to consumer nicotine group NNA Smoke Free Estonia, “self-mixed, cross-border and smuggled e-liquids account for 62-80% of the entire Estonian e-liquids market”

Finland

A tax of €0.30 per milliliter on all e-liquid

Georgia

A tax of 0.2 Georgian Lari ($0.066 US) per milliliter on all e-liquid

Germany

A tax of €0.20 per milliliter on all e-liquid. The tax took effect in 2022 at €0.16/mL, and increased Jan. 1, 2024 to its current level. It will rise again on Jan. 1, 2025 to €0.26/mL, and then again on Jan. 1, 2026 to €0.32/mL

Greece

A tax of €0.10 per milliliter on all e-liquid

Hungary

A tax of HUF 20 ($0.07 US) per milliliter on all e-liquid

Indonesia

The Indonesian excise tax is 57%, and seems to only be meant for nicotine-containing e-liquid (“extracts and essences of tobacco” is the wording). In 2024, Indonesia has added an additional tax on vaping products, set at 10% of the excise tax

Israel

On March 3, 2024, the Israeli Tax Authority increased the e-liquid tax to “not less than” 10.04 NIS (New Israeli Shekels) per milliliter (equivalent to $2.76US per mL—nearly $83 for a 30 mL bottle). The authority also announced that the tax will increase in July to not less than 18.60 NIS/mL. The tax applies to e-liquid with or without nicotine, and includes e-liquid contained in bottles, pods, and disposable vapes

Italy

As of 2023, tax rates were €0.14 per milliliter for nicotine-containing e-liquid, and €0.09 for zero-nicotine products

Jordan

Devices and nicotine-containing e-liquid are taxed at a rate of 200% of the CIF (cost, insurance and freight) value

Kazakhstan

Although Kazakhstan has an e-liquid tax on the books, it is currently set at zero

Kenya

Kenya updated its excise duty rate on vaping products in 2022. The current rates are 40% for devices, and 70 Kenyan shillings ($0.57 US) per milliliter on e-liquid

Kyrgyzstan

A tax of 1 Kyrgyzstani Som ($0.014 US) per milliliter on nicotine-containing e-liquid

Latvia

Latvia updated its excise tax rates in October 2023, simplifying and increasing vaping and tobacco taxes. From March 1 to Dec. 31, 2024, e-liquid will be taxed at a rate of €0.24 per milliliter. From Jan. 1 to Dec. 31, 2025, the rate will increase to €0.29/mL. Beginning Jan. 1, 2026, the rate will go up to €0.35/mL

Lithuania

A tax of €0.12 per milliliter on all e-liquid

Malaysia

A 10% tax on vaping devices and a 40 sen ($0.10 US) per milliliter tax on e-liquid. However, the government announced Oct. 29, 2021 that it would begin taxing nicotine-containing liquid, which will require a change in the law that prohibits sales of nicotine-containing products except by pharmacies. (In early 2022, this tax was postponed)

Maldives

Nicotine-containing e-liquid is taxed at a rate of 200% of the CIF (cost, insurance and freight) value

Montenegro

A tax of €0.90 per milliliter on all e-liquid

North Macedonia

A tax of 0.2 Macedonian Denar ($0.0036 US) per milliliter on e-liquid. The law allows automatic increases in the tax rate July 1 of each year from 2020 to 2023

Norway

A tax of 4.5 Norwegian Krone ($0.51 US) per milliliter on all e-liquid

Paraguay

The law classifies e-cigarettes as tobacco products, and taxes them at 16% (probably based on wholesale price). However, most sellers don’t register the products as tobacco, but import them under other classifications

Philippines

As of 2023, the country imposed a tax of 52 Philippine pesos (PHP) per milliliter for nicotine salt-based e-liquids, and 60 PHP per mL for freebase nicotine e-liquids, according to the Philippine News Agency. From 2024 onward, the tax is scheduled to increase by 5% each year

Poland

A tax of 0.55 Polish Zloty (PLN) ($0.14 US) per milliliter on all e-liquid

Portugal

A tax of €0.323 per milliliter on nicotinecontaining e-liquid

Romania

A tax of 0.52 Romania Leu ($0.12 US) per milliliter on nicotine-containing e-liquid. The tax can be adjusted annually based on consumer price increases

Russia

Disposable products are taxed at 50 rubles ($0.81 US) per unit. Nicotine-containing

e-liquid is taxed at 13 rubles per milliliter

Saudi Arabia

The tax is 100% of the pre-tax price on e-liquid and devices. That supposedly equates to 50% of the retail price

Serbia

A tax of 4.32 Serbian Dinar ($0.044 US) per milliliter on all e-liquid

Slovenia

A tax of €0.18 per milliliter on nicotinecontaining e-liquid

South Africa

A tax of 2.90 Rand (about $0.15 U.S.) per milliliter on all e-liquid

South Korea (Republic of Korea)

The first country to impose a national vape tax was the Republic of Korea (usually called South Korea in the West)—in 2011, the same year Minnesota began taxing e-liquid. Currently the country has four separate taxes on e-liquid, each earmarked for a specific spending purpose (the National Health Promotion Fund is one). The various South Korean e-liquid taxes add up to a whopping 1,799 won ($1.60 US) per milliliter, and there is also a waste tax on cartridges and pods of 24.2 won ($0.02 US) per 20 cartridges. However, the tax apparently applies only to tobaccoderived nicotine products, leaving e-liquid made with synthetic nicotine untaxed

Sweden

A tax of 2 Swedish krona (SEK) per milliliter ($0.22 US) on nicotine-containing e-liquid up to 15 mg/mL. E-liquid containing 15-20 mg/mL is taxed at 4 SEK/mL

Togo

Taxed up to 45% (believed to be based on the wholesale price)

Ukraine

A tax of 3 Ukrainian hryvnia (UAH) ($0.11 US) per milliliter on all e-liquid

United Arab Emirates (UAE)

The tax is 100% of the pre-tax price on e-liquid and devices. That supposedly equates to 50% of the retail price

Uzbekistan

Global Tobacco Control says an excise tax of 500 Uzbekistani so’m per milliliter ($0.05 US) was introduced on e-liquid in 2020, but we could find no confirmation or additional details.

Ultimately, the widespread implementation of vaping taxes reflects a complex interplay between public health goals and government revenue needs.

Sources

• DADAFO, the Danish Vapers Association

• The IGEN Blog

• Global Tobacco Control (Johns Hopkins University)

• National Association of Tobacco Outlets (NATO)

• Public Health Law Center

• Tax Foundation/

• Campaign for Tobacco-Free Kids

• World Bank (last updated April 2019)

Vaping360 appreciates any updates or corrections to the posted tax rates. Please comment below, and provide supporting information (newspaper articles, links to government websites, etc.) if it’s available.

2024 BEST NICOTINE

NICOTINE POUCHES OF

2024

Nicotine pouches are a convenient, tasty and discreet way to use nicotine, and more consumers are discovering them every day. Unlike vaping (or smoking), they can be used almost anywhere. Nicotine pouches contain no tobacco, and are part of the new “modern oral” nicotine product category, along with some nicotine lozenges and gum.

Vaping360 Staff | Vaping360

What are the best nicotine

The American market for nicotine pouches has expanded rapidly over the last couple years, with new brands appearing regularly. Our short list is based on products we’ve

Made in Sweden, and sold in the U.S. by Altria subsidiary Helix Innovations, on! is one of the most popular and widely distributed pouch brands. They come in seven flavors and five nicotine strengths, ranging from 1.5 to 8 mg per pouch. The pouches, which come in packs of 20, are very small. Helix says they provide 20 minutes of flavor.

tested, and includes the biggest and most popular U.S. brands. Each brand differs slightly in flavor and nicotine strength options.

ZYN is the original nicotine pouch, manufactured in the U.S. by snus market leader Swedish Match. Available in 10 flavors, ZYN pouches come 15 to a can, and are available in 3 and 6 mg strengths. ZYN is the most popular pouch brand in the U.S., and is widely available online and in convenience stores. The manufacturer says flavors last 30 minutes.

ZYN

nicotine pouch brands?

Rogue

American-made Rogue pouches are sold in four flavors and two nicotine strengths, 3 and 6 mg. They are the largest-sized pouch sold in the U.S.—close to twice the size of an on! pouch—which some people love and some don’t. There are 20 Rogue pouches in each classy metal tin.

VELO

The original VELO pouches (available now only in mint and citrus flavors) are packaged 15 to a metal can, and sold in 2 and 4 mg strengths. Last year, Reynolds American (R.J. Reynolds, now a subsidiary of British American Tobacco) bought American pouch manufacturer Dryft, and incorporated all eight Dryft flavors into the VELO line. The pouches formerly known as Dryft are sold in a round plastic can of 20 VELO pouches. The new flavors are available in 2, 4 and 7 mg strengths (the 7 mg ones are branded VELO MAX).minutes.

NIIN is made with synthetic nicotine, and is the only brand in our roundup that is pre-moistened, or “primed,” which is more common among European brands. The five NIIN flavors are available in 3 or 6 mg strengths, and last about 30 minutes. Each can contains 20 pouches.

What are nicotine pouches?

Based on Swedish snus “portions,” nicotine pouches are thin, porous fiber bags containing a food-grade filler material similar to chewing gum, flavorings and pharmaceutical-grade nicotine. The most popular flavors are various kinds of mint and wintergreen, citrus, cinnamon, coffee and fruit. While they don’t contain any tobacco leaf, pouches fall under FDA tobacco authority. Like snus, they don’t require the user to spit.

Lucy

Lucy is an emerging name in alternative nicotine products. Started in 2019, Lucy makes gums, lozenges, and pouches. The Lucy pouches are aimed at flavor chasers that also want that jolt of nicotine that can be felt. With three tasty flavor options, Lucy pouches come in the slim variety and are available in 4 mg and 8 mg strengths.

How do they work?

Nicotine pouches are placed between the inner cheek and gum, and once moistened, they deliver flavor to the taste buds and nicotine to the blood vessels in the mouth. The flavor and nicotine release generally lasts between 30 and 60 minutes. When the flavor dissipates, you throw them in the trash, or keep them in the “catch lid”—a hiding place for used pouches copied from snus cans.

FRĒ

One of the many new brands using synthetic nicotine, FRĒ has two nicotine options—9 and 12 mg. The high nicotine levels appear to be aimed at smokers who want to quit and high-nicotine vapers. The company says FRĒ pouches last 45 minutes. They come in five different flavors, 20 to a package.

FR3SH

Like NIIN and FRĒ, FR3SH uses synthetic nicotine in its pouches, which are available in four flavors and two nicotine strengths, 4 and 6 mg. Each package contains 20 pouches, which FR3SH says last 30 minutes.

Can they help me quit smoking or vaping?

While nicotine pouches are not approved as nicotine replacement therapy (NRT) products like pharma-made gum and patches, they can—like vaping—serve as an alternative to smoking for nicotine users who want to quit cigarettes. A tasty nicotine pouch can keep your cravings at bay, making it easier to quit cigarettes (or vapes).

Do nicotine pouches give you a buzz?

It’s possible to get buzzed from nicotine pouches, depending on your personal nicotine tolerance. They come in multiple strengths, so it’s relatively easy to figure the right amount with experimentation. If you’re a light vaper or an occasional smoker, 2 or 4 mg pouches may be best. People who use highstrength nicotine salts or smoke regularly will probably gravitate to high-strength pouches (6 mg or higher). Nicotine-naive users are likely to experience more of the unpleasant side effects of nicotine, like stomach pain or esophageal discomfort (heartburn).

From the original ZYN to the flavorful offerings of on! and Rogue, explore a wide array of tastes and strengths. Nicotine pouches provide a discreet, tobacco-free alternative for satisfying nicotine cravings anywhere, anytime.

Helpful tips when using nicotine pouches

Using a nicotine pouch is as easy as it gets. In fact, the hardest part will probably be figuring out how to open the package! Here are some tips for getting the best experience with them.

Use the appropriate strength for your nicotine tolerance level. Remember that you’ll keep absorbing nicotine for a while after you remove the pouch from your mouth—so start low!