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Electronic Cigarette Products Tax

Published by data.ct.gov | State of Connecticut | Catalog Last Checked: August 18, 2026 at 10:50 PM | Dataset Last Updated: August 17, 2026
A tax is imposed on electronic cigarette liquid and electronic cigarette products. Electronic cigarette liquid refers to any liquid that, when used in electronic nicotine delivery system or vapor product, produces a vapor containing nicotine that is inhaled by the user. Electronic cigarette products include electronic nicotine delivery systems, liquid nicotine containers, vapor products, and electronic liquids. This tax went into effect on October 1, 2019.

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