Today, the Wisconsin Department of Revenue (DOR) will begin collecting an excise tax on vapor products in Wisconsin. A “vapor product” is defined as a noncombustible substance that produces vapor or aerosol meant for inhalation.
The tax rate is 5 cents per milliliter of liquid or other substance heated to produce vapor for inhalation, regardless of whether the liquid or other substance contains nicotine.
The tax, enacted under state law, applies to businesses that do any of the following:
- Sell and ship from outside Wisconsin untaxed vapor products to retailers in Wisconsin.
- Sell and ship from outside Wisconsin untaxed vapor products to consumers in Wisconsin.
- Manufacture vapor products in Wisconsin for sale in Wisconsin.
The tax is due after receiving the untaxed vapor product within the state.
