STATE System E-Cigarette Fact Sheet

Restrictions on Sales to Underage Persons

• As of December 31, 2023, all 50 states, the District of Columbia, Guam, the Northern Mariana Islands, Palau, Puerto Rico, and the U.S. Virgin Islands have passed legislation prohibiting the sale of e-cigarettes to underage persons.
• American Samoa and the Marshall Islands do not have any legislation prohibiting the sale of e-cigarettes to persons under a certain age.

Retail Licensure on E-Cigarettes

• As of December 31, 2023, 34 states (Alabama, Alaska, Arkansas, California, Colorado, Connecticut, Florida, Georgia, Hawaii, Idaho, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Massachusetts, Minnesota, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, Texas, Utah, Vermont and Washington), the District of Columbia, the Northern Mariana Islands, Palau and the U.S. Virgin Islands have passed legislation that requires a retail license to sell e-cigarettes over-the-counter.

Smokefree Indoor Air Laws, Including E-Cigarettes

• As of December 31, 2023, 19 states (California, Colorado, Connecticut, Delaware, Hawaii, Illinois, Massachusetts, Minnesota, Nebraska, New Jersey, New Mexico, New York, North Dakota, Ohio, Oregon, Rhode Island, South Dakota, Utah and Vermont) the District of Columbia and Puerto Rico have passed comprehensive smokefree indoor air laws that include e-cigarettes. These laws prohibit smoking and the use of e-cigarettes in indoor areas of private worksites, restaurants, and bars.
• Effective October 1, 2018, Alaska implemented new legislation prohibiting smoking and the use of e-cigarettes in indoor areas of private worksites, restaurants, and bars. Also included in the legislation is an option for a municipality to opt out of these provisions through a voter referendum. Because municipalities in Alaska are able to exempt themselves from this legislation, it is not considered to be a comprehensive smokefree indoor air policy that includes e-cigarettes.

E-Cigarette Tax

• As of December 31, 2023, 32 states (California, Colorado, Connecticut, Delaware, Georgia, Hawaii, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Minnesota, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Oregon, Pennsylvania, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming), the District of Columbia, Puerto Rico and the U.S. Virgin Islands have passed legislation that requires a tax on e-cigarettes. Thirteen states (Connecticut, Delaware, Kansas, Louisiana, Nebraska, New Jersey, North Carolina, Ohio, Utah, Virginia, Washington, West Virginia and Wisconsin) tax e-cigarettes per milliliter of liquid or consumable material. Sixteen states (California, Colorado, Hawaii, Illinois, Indiana, Maine, Maryland, Massachusetts, Minnesota, Nevada, New York, Oregon, Pennsylvania, Utah, Vermont, and Wyoming), the District of Columbia, and the U.S. Virgin Islands tax e-cigarettes on a percentage of a specified cost. Georgia, Kentucky, New Hampshire and New Mexico tax closed e-cigarette systems (prefilled cartridges) per milliliter of liquid and open e-cigarette systems (refillable cartridges) on a percentage of a specified cost. Puerto Rico taxes the e-cigarette device themselves if disposable, and the nicotine cartridge per milliliter of consumable liquid.