E-cigarette Taxes by State and County, United States, 2010-2020

By April 2020, more than half of states had enacted e-cigarette taxes. However, unlike cigarettes, which are generally taxed on a per-pack basis, e-cigarette tax schemas vary by state. States may introduce taxes on liquids or containers, tax wholesale prices, or use other sales taxes, making it difficult to compare e-cigarette tax rates across states and to understand the magnitude of e-cigarette taxes relative to cigarette taxes.

The purpose of this study was to create and publish a database of standardized e-cigarette tax rates at the state and local levels. Using e-cigarette sales data from the NielsenIQ Retail Scanner Data (NRSD), as well as e-cigarette product characteristics collected from Internet searches and visits to e-cigarette retailers, we developed a dataset of standardized quarterly e-cigarette excise taxes, measured as an average tax rate per milliliter (mL) of fluid.

The available data file includes 3 tables:
1. E-cigarette Taxes by State/County from 2010 to 2020, 35% Retailer Markup, Time-Invariant Tax Units
2. E-cigarette Taxes by State/County from 2010 to 2020, 20% Retailer Markup, Time-Invariant Tax Units
3. E-cigarette Taxes by State/County from 2010 to 2020, 35% Retailer Markup, Time-Varying Tax Units

More information about the methodology of the study can be found in the following article: