Currently, no excise tax is applied to e-cigarettes in the US at the federal level.
As of July 2025, the trend of introducing and increasing excise taxes on e-cigarettes has become more prevalent across the states. Currently, 35 states and the District of Columbia (DC) levy taxes on these products, marking an increase from the beginning of 2023 when 20 states did not tax e-cigarettes.
As of July 2025, 12 states have currently active bills regarding e-cig taxation. In total, 18 bills are proposed, since some of the states have introduced several bills, including companion bills.
