Alabama Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Alaska Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Arizona Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Arkansas Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source California Verify Applies NCSL lists nicotine/tobacco-related rates including 12.5% retail / 54.27% wholesale references Restricted Broad flavored tobacco restrictions; verify pouch-specific products 1970-01-01 Source Colorado Verify Applies NCSL lists nicotine products at 56% of manufacturer list price through June 30 2027 Verify local rules Verify local rules 1970-01-01 Source Connecticut Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Delaware Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Florida Verify Applies NCSL lists other tobacco products subject to 25% wholesale plus 60% surcharge Verify local rules Verify whether applies to tobacco-free pouches 1970-01-01 Source Georgia Verify Verify NCSL vapor tax listed; OTP/alternative nicotine treatment unclear in table Verify local rules Verify local rules 1970-01-01 Source Hawaii Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Idaho Verify Applies NCSL lists 40% wholesale price of other tobacco products Verify local rules Verify whether applies to tobacco-free pouches 1970-01-01 Source Illinois Verify Applies NCSL lists 45% wholesale price Verify local rules Verify local rules 1970-01-01 Source Indiana Verify Applies NCSL lists $0.50/oz of alternative nicotine products Verify local rules Verify local rules 1970-01-01 Source Iowa Verify Sales tax only NCSL lists sales tax for e-cigarettes and alternative nicotine products Verify local rules Verify local rules 1970-01-01 Source Kansas Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Kentucky Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Louisiana Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Maine Verify Applies NCSL lists 75% wholesale price Verify local rules Verify local rules 1970-01-01 Source Maryland Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Massachusetts Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Restricted Broad flavored tobacco restrictions; verify pouch treatment 1970-01-01 Source Michigan Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Minnesota Verify Applies NCSL lists 95% wholesale price or minimum formula for containers Verify local rules Verify local rules 1970-01-01 Source Mississippi Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Missouri Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Montana Verify Verify NCSL notes license/application fee for alternative nicotine products Verify local rules Verify tax and license treatment 1970-01-01 Source Nebraska Verify No known state tax NCSL table lists no tax, but 2025/2026 reporting indicates new alternative nicotine product tax; verify before launch Verify local rules Verify updated state tax source 1970-01-01 Source Nevada Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source New Hampshire Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source New Jersey Verify Applies NCSL lists 30% wholesale price Vapor-restricted · verify pouches State flavor rules focus on e-cigarette/vapor; verify pouch-specific treatment 1970-01-01 Source New Mexico Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source New York Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Vapor-restricted · verify pouches State flavor rules focus on e-cigarette/vapor; pouch legislation has been proposed 1970-01-01 Source North Carolina Verify Applies NCSL lists effective July 1 2025 $0.10/container up to 20 units and $0.005/unit above 20 units Verify local rules Verify local rules 1970-01-01 Source North Dakota Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Ohio Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Oklahoma Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Oregon Verify Applies NCSL lists effective Jan 1 2026 oral nicotine products at $0.65/package up to 20 units or $0.0325/unit above 20 units Verify local rules Verify flavor/local rules 1970-01-01 Source Pennsylvania Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Rhode Island Verify Applies NCSL lists effective Oct 1 2025 80% wholesale cost Vapor-restricted · verify pouches State flavor rules focus on vapor/e-cigarettes; verify pouch-specific treatment 1970-01-01 Source South Carolina Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source South Dakota Verify No known state tax NCSL lists no tax Verify local rules Verify local rules 1970-01-01 Source Tennessee Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Texas Required No known state tax Texas requires retailer permit for cigarettes/cigars/tobacco products; NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify pouch classification and local rules 1970-01-01 Source Utah Verify Applies NCSL lists $1.83/oz for alternative nicotine products Vapor-restricted · verify pouches State flavor rules focus on vapor/e-cigarettes; verify pouch-specific treatment 1970-01-01 Source Vermont Verify Applies NCSL lists $2.57/oz or $3.08/package if less than 1.2oz Verify local rules Verify local rules 1970-01-01 Source Virginia Verify Verify NCSL says state defines alternative nicotine product but applicable tax rate unclear Verify local rules Verify state tax treatment 1970-01-01 Source Washington Verify Applies NCSL lists beginning Jan 1 2026 95% of sales price Verify local rules Verify flavor/local rules 1970-01-01 Source West Virginia Verify No known state tax NCSL lists no OTP/alternative nicotine product tax Verify local rules Verify local rules 1970-01-01 Source Wisconsin Verify Verify NCSL lists vapor/e-liquid tax; OTP/alternative nicotine product treatment unclear in excerpt Verify local rules Verify local rules 1970-01-01 Source Wyoming Verify Applies NCSL lists 20% wholesale purchase price Verify local rules Verify local rules 1970-01-01 Source 