E-cigarette Taxes by State and County, United States, 2010-2020

Principal Investigator(s):  View help for Principal Investigator(s) Michael F. Pesko, Georgia State University; Chad Cotti, University of Wisconisn; Erik Nesson, Ball State University; Serena Phillips, Georgia State University; Nathan Tefft, Amazon.com

Version:  View help for Version V2

Name File Type Size Last Modified
E-cigarette_TaxData_2010-2020.xlsx application/vnd.openxmlformats-officedocument.spreadsheetml.sheet 47.5 KB 06/08/2022 12:20:PM

Project Citation: 

Pesko, Michael F., Cotti, Chad, Nesson, Erik, Phillips, Serena, and Tefft, Nathan. E-cigarette Taxes by State and County, United States, 2010-2020. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2022-06-13. https://doi.org/10.3886/E172281V2

Project Description

Summary:  View help for Summary By April 2020, more than half of states had enacted e-cigarette taxes. However, unlike cigarettes, which are generally taxed on a per-pack basis, e-cigarette tax schemas vary by state. States may introduce taxes on liquids or containers, tax wholesale prices, or use other sales taxes, making it difficult to compare e-cigarette tax rates across states and to understand the magnitude of e-cigarette taxes relative to cigarette taxes.

The purpose of this study was to create and publish a database of standardized e-cigarette tax rates at the state and local levels. Using e-cigarette sales data from the NielsenIQ Retail Scanner Data (NRSD), as well as e-cigarette product characteristics collected from Internet searches and visits to e-cigarette retailers, we developed a dataset of standardized quarterly e-cigarette excise taxes, measured as an average tax rate per milliliter (mL) of fluid.

The available data file includes 3 tables:
1. E-cigarette Taxes by State/County from 2010 to 2020, 35% Retailer Markup, Time-Invariant Tax Units
2. E-cigarette Taxes by State/County from 2010 to 2020, 20% Retailer Markup, Time-Invariant Tax Units
3. E-cigarette Taxes by State/County from 2010 to 2020, 35% Retailer Markup, Time-Varying Tax Units

More information about the methodology of the study can be found in the following article: 
Cotti C, Nesson E, Pesko MF, et al. Standardising the measurement of e-cigarette taxes in the USA, 2010–2020. Tobacco Control. Published Online First: 15 December 2021. doi: 10.1136/tobaccocontrol-2021-056865
Funding Sources:  View help for Funding Sources United States Department of Health and Human Services. National Institutes of Health. National Institute on Drug Abuse (R01DA045016)

Scope of Project

Subject Terms:  View help for Subject Terms e-cigarettes; tobacco; vaping; taxes; tax rates
Geographic Coverage:  View help for Geographic Coverage United States
Time Period(s):  View help for Time Period(s) 2010 – 2020
Universe:  View help for Universe United States
Data Type(s):  View help for Data Type(s) aggregate data

Methodology

Geographic Unit:  View help for Geographic Unit State and County

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This study is un-published. See below for other available versions.

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