What the law does
Act 2025-377 (HB 529) puts an excise tax of $0.10 per milliliter on consumable vapor products that contain nicotine, starting October 1, 2026. Wholesalers collect it when they sell to stores, and retailers need a Vapor Products Tax License from the Alabama Department of Revenue.
What it adds per bottle
| Liquid | Tax |
|---|---|
| 2ml pod | $0.20 |
| 10ml bottle | $1.00 |
| 30ml bottle | $3.00 |
| 60ml bottle | $6.00 |
| 100ml bottle | $10.00 |
Because the wholesaler pays it, you will see it in the shelf price, not as a separate line on your receipt. Regular sales tax still applies on top.
What is exempt
Liquid that contains no nicotine is excluded. If you use 0mg, the tax does not apply. See our nicotine-free e-liquid.
Does it apply in Mississippi?
No. This is an Alabama tax. Our D'Iberville store follows Mississippi's own tax rules.
Ways to keep costs down
- Larger bottles do not get a tax break (it is per milliliter), but they often cost less per milliliter before tax.
- Check your coil and wattage: a burnt or over-driven coil wastes liquid.
- Ask staff about a device that suits your usage.
Alabama vape tax questions
How much is the Alabama vape tax?
Ten cents per milliliter of nicotine-containing liquid, from October 1, 2026.
Is nicotine-free vape juice taxed in Alabama?
No. The tax applies only to liquids that contain nicotine.
Will I see the tax on my receipt?
No. Wholesalers pay it, so it is built into the shelf price. Regular sales tax is still added at the register.
Sources
- Alabama Act 2025-377 (HB 529)
- Alabama Department of Revenue