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In recent years, participating cigarette manufacturers have argued that their payments to some statesincluding Californiashould be smaller because the states did not diligently enforce the MSAs provisions related to nonparticipating manufacturers
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State Vaping Tax and Estimates Taxes Charged Tax Charged on a Sample 4-Pack of 1.8 mL Cartridges, 2026 Data compiled by Jacob Macumber-Rosin , Adam Hoffer State Vaping Tax and Estimates Taxes Charged 4-Pack of 1.8 mL Cartridges, 2025 Data compiled by Adam Hoffer, Jacob Macumber-Rosin Data compiled by Adam Hoffer, Jacob Macumber-Rosin Data compiled by Adam Hoffer Data compiled by Adam Hoffer Data compiled by Janelle Fritts Data compiled by Janelle Fritts Data compiled by Janelle Fritts Data compiled by Scott Drenkard Data compiled by Lindsey Lassiter Data compiled by Scott Drenkard Changes from 2025 Tennessee established a new tax on vapor products at 10 percent of wholesale price, a relatively low rate that places them 24 th across states
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