U.S., the taxation of vaping products in 2024 presents a varied landscape, with state-specific tax rates reflecting a wide range of public policies. This variety is explained by the different approaches adopted by States to regulate the consumption of these products, considered by some as a less harmful alternative to traditional smoking, and by others as a potential vector of initiation to nicotine for young people and non-smokers.
Tax rates for vaping products in the United States vary widely, from no tax in some states to particularly high taxes in others. For example, Minnesota has the highest rate with a 95% tax on the wholesale price, followed closely by Vermont with a tax of 92%. Other states, such as Delaware, Kansas, Louisiana, North Carolina and Wisconsin, have some of the lowest taxes at $0.05/ml.
It is important to note that there is no federal tax on vaping products, although such a tax may be considered in the future. So far, More than 30 states have implemented taxes on these products, highlighting a notable change since 2015, when only three states and the District of Columbia imposed a tax on vaping.
The implementation of taxes on vaping products is part of a broader context of regulation of these products, with growing concerns about their impact on public health, particularly among young people. Although vaping is often presented as a less dangerous alternative to smoking, debates over its potential role as a “gateway effect” to youth smoking are contributing to additional regulations and taxes.
The diversity of taxes and regulations reflects the complexity of ongoing debates over how to address vaping products in public health policy. While some advocate increased taxation and regulation to discourage their use, others advocate for a more nuanced approach that recognizes the harm reduction potential of vaping compared to traditional smoking.
Taxation of vaping products in Europe is a complex and constantly evolving subject, with policies that vary considerably from country to country. Currently, the European Tobacco Tax Directive, which dictates tax minimums for cigarettes and other tobacco products, does not specifically include vaping products. However, pressure is growing to integrate these products into the existing regulatory framework, in order to harmonize tax policies across EU member states.
Some Member States have already implemented specific taxes on vaping products, with tax structures that differ from country to country. Belgium, for example, plans to implement a tax of €0,15 per ml on vaping liquids from now (2024). This approach is part of a broader trend aimed at regulating the sector through taxation, hoping to reduce the consumption of these products.
It is crucial that any new EU tax directive takes into account the concept of harm reduction, taxing vaping products in a way that reflects their relative harm compared to more traditional tobacco products. Studies suggest that vaping products are significantly less harmful than cigarettes, raising questions about the appropriateness of high taxation that could deter smokers from switching to less dangerous alternatives.
Current debates around the taxation of vaping products in Europe reflect a tension between the need to protect public health, reduce tobacco consumption and promote less harmful alternatives. Adopting a tax approach proportional to the relative risk of different products could offer a route to achieving these goals, while minimizing negative effects on low-income consumers and avoiding an increase in the black market.
The EU's final decision on the taxation of vaping products will have important implications for the future of nicotine consumption in Europe. It is essential that legislation reflects a balance between protecting public health and promoting harm reduction, taking into account available scientific evidence and potential economic impacts on consumers and industry.
In France, the regulations regarding vaping products have not undergone major changes recently, and there are currently no debates or proposed laws on the table regarding these products. President Emmanuel Macron's agenda does not include any specific policies related to vaping products, and the 2022 legislative elections did not grant the re-elected president a majority, making any policy approval more difficult.
Regarding the rules specific to vaping in France, it is authorized to purchase and use vaping products, with an age restriction of 18 years. Vape juices and vaping kits are available for purchase in tobacconists or specialty stores throughout the country. It is important to note that you will not be able to purchase vape juice with a nicotine concentration greater than 20mg, nor normally obtain a tank or disposable vape with a vape juice capacity greater than 2ml, in accordance with the regulations.
Here's a quick update on the situation regarding the taxation of vaping around the world at the end of the 1st quarter of 2024.
We'll see you for an update in three months, and in the meantime we support the “Je Suis Vapoteur” #JSV initiative more than ever.
Vapoteurs.net
