Fifteen jurisdictions in the nation have some form of vapor product excise tax, according to a new Tax Foundation analysis.

Louisiana, which taxes vapor products at 5 cents per milliliter of e-liquid, is currently among them.

Vapor products, such as electronic cigarettes and vaping pens, allow users to inhale nicotine, but not with the combustion and tar that come from smoking conventional cigarettes. Nine states, the District of Columbia and several local jurisdictions levy such vaping taxes.

The taxing method can come in different forms. Some jurisdictions levy a percentage of the wholesale value of the product, and others base their taxes on milliliters of e-liquid.

Seven states are in the process of enacting taxes on vaping – Connecticut, New Mexico, Washington, Illinois, Nevada, Vermont and New York.

Vaping supporters argue the products should be taxed at a low rate because they pose a much lower health risk than traditional tobacco products, according to the foundation. But those who favor a higher tax rate say the products appeal to young people, who may go on to smoke other tobacco products.

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Vaping Taxes in the U.S. as of Jan. 1, 2019

JurisdictionVaping Excise Taxes
California62.78% of wholesale
Juneau, NW Arctic Borough and Petersburg, Alaska45% of wholesale
Mat-su Valley, Alaska55% of wholesale
Kansas5 cents/ml of e-liquid
Minnesota95% of wholesale
Louisiana5 cents/ml of e-liquid
Chicago$1.50/unit plus $1.20/ml of e-liquid
Cook County, Il.$1.50/unit plus 20 cents/ml of e-liquid
Pennsylvania40% of wholesale
West Virginia7.5 cents/ml of e-liquid
North Carolina5 cents/ml of e-liquid
New Jersey10 cents/ml of e-liquid
Delaware5 cents/ml of e-liquid
District of Columbia96% of wholesale
Montgomery County, Md.30% of wholesale

Source: Tax Foundation