The PACT Act (Prevent All Cigarette Trafficking Act), amended in March 2021 to include e-cigarettes, requires:
- Online vape sellers to register with state tax administrators in every state they ship to
- Collection of applicable state excise taxes at the point of online purchase
- Monthly reporting of sales to state authorities
- Use of age-verified delivery services (Adult Signature Required)
- Prohibition of USPS shipping for vape products (private carriers only)
This means you cannot avoid state vape tax by purchasing online — the tax is collected at checkout. However, enforcement varies, and some unauthorized online sellers still operate without tax collection. Buying from these sellers risks receiving counterfeit products — see our counterfeit detection guide.
