CDC-Data-2025/CDC_STATE_System_E-Cigarette_Legislation_Tax.csv

1	YEAR	Quarter	LocationAbbr	LocationDesc	TopicDesc	MeasureDesc	DataSource	ProvisionGroupDesc	ProvisionDesc	ProvisionValue	Citation	ProvisionAltValue	DataType	Comments	Enacted_Date	Effective_Date	GeoLocation	DisplayOrder	TopicTypeId	TopicId	MeasureId	ProvisionGroupID	ProvisionID
2	2016	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
3	2019	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
4	2019	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.01	HB 166	0.01	Money		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1001ETR	10GRP	451
5	2016	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
6	2019	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per vapor volume	HB 166	0			7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1001ETR	10GRP	453
7	2016	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
8	2016	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
9	2016	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
10	2019	4	NJ	New Jersey	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	10	AB 5385	10	Number	10% tax on container e-liquid only; container e-liquid exempt from $0.10 tax on liquid nicotine.	6/30/2019	11/1/2019	(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1001ETR	10GRP	452
11	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
12	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
13	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
14	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
15	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
16	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
17	2022	2	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1023CET	12GRP	480
18	2022	3	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
19	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
20	2021	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
21	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
22	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
23	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
24	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
25	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
26	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
27	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
28	2021	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
29	2021	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
30	2019	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
31	2019	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
32	2019	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
33	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
34	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
35	2021	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
36	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
37	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1001ETR	10GRP	452
38	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1023CET	12GRP	477
39	2021	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
40	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
41	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.40	Conn. Gen. Stat. § 12-330ee	0.4	Money	This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1001ETR	10GRP	451
42	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
43	2021	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Conn. Gen. Stat. § 12-330ee	2	Yes/No		6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1001ETR	10GRP	450
44	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
45	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of the electronic cigarette liquid	Conn. Gen. Stat. § 12-330ee	0		This tax is for prefilled, nonrefillable electronic cigarette products. Other electronic cigarette products will be taxed at 10% of the wholesale sales price.	6/26/2019	10/1/2019	(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1001ETR	10GRP	453
46	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
47	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
48	2017	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
49	2017	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
50	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
51	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
52	2022	2	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1001ETR	10GRP	452
53	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
54	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
55	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
56	2022	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1023CET	12GRP	478
57	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
58	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1023CET	12GRP	477
59	2022	2	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1001ETR	10GRP	453
60	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
61	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
62	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
63	2022	2	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1023CET	12GRP	478
64	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
65	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
66	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
67	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
68	2021	4	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1001ETR	10GRP	453
69	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1023CET	12GRP	478
70	2022	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1023CET	12GRP	477
71	2017	3	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
72	2017	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
73	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
74	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
75	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
76	2017	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
77	2017	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
78	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1023CET	12GRP	477
79	2017	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
80	2017	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
81	2017	3	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
82	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
83	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
84	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1001ETR	10GRP	453
85	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1023CET	12GRP	480
86	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
87	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1023CET	12GRP	480
88	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1001ETR	10GRP	450
89	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1023CET	12GRP	480
90	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1001ETR	10GRP	450
91	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1023CET	12GRP	478
92	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1023CET	12GRP	477
93	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
94	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1023CET	12GRP	479
95	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 758	2	Yes/No		7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
96	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1001ETR	10GRP	452
97	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1023CET	12GRP	479
98	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1001ETR	10GRP	451
99	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1023CET	12GRP	477
100	2017	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
101	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1023CET	12GRP	477
102	2020	2	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	CAL. REV & TAX CODE § 30130.51	2	Yes/No		10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1001ETR	10GRP	450
103	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1001ETR	10GRP	451
104	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1001ETR	10GRP	451
105	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1001ETR	10GRP	452
106	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per milliliter of solution	HB 1873	0			5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1001ETR	10GRP	453
107	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per fluid milliliter	DEL. CODE ANN. tit. 30, § 5305	0			7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1001ETR	10GRP	453
108	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1001ETR	10GRP	453
109	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1001ETR	10GRP	453
110	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	W. VA. CODE § 11–17–4b	0			6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1001ETR	10GRP	453
111	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1001ETR	10GRP	450
112	2017	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
113	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	MINN. STAT. ANN. §§ 297F.01 and 297F.05	2	Yes/No		5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1001ETR	10GRP	450
114	2020	2	WI	Wisconsin	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1001ETR	10GRP	452
115	2020	2	VT	Vermont	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1001ETR	10GRP	451
116	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	PA. STAT. ANN. tit. 72 § 8202–A	2	Yes/No		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1001ETR	10GRP	450
117	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1023CET	12GRP	478
118	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1001ETR	10GRP	452
119	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1001ETR	10GRP	452
120	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1023CET	12GRP	478
121	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1001ETR	10GRP	453
122	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1023CET	12GRP	479
123	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
124	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1001ETR	10GRP	453
125	2020	2	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	1	LEG	1040LEG	1023CET	12GRP	477
126	2017	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
127	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1023CET	12GRP	477
128	2020	2	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1023CET	12GRP	479
129	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1023CET	12GRP	477
130	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1023CET	12GRP	480
131	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1001ETR	10GRP	450
132	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1001ETR	10GRP	452
133	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1023CET	12GRP	480
134	2020	2	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1023CET	12GRP	478
135	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1001ETR	10GRP	451
136	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1023CET	12GRP	479
137	2019	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	3.000	13 L.P.R.A. § 31635	3	Money	E-cigarette devices are $3.00. Nicotine cartridges are to be taxed at $0.050 per milliliter of nicotine solution.	4/29/2017	4/29/2017	(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
138	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
139	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	2020 Wy. HB 73	2	Yes/No		3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1001ETR	10GRP	450
140	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1023CET	12GRP	477
141	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1001ETR	10GRP	450
142	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1001ETR	10GRP	450
143	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
144	2022	3	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
145	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1023CET	12GRP	479
146	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	75	HB 4196	75	Number		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1001ETR	10GRP	452
147	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1001ETR	10GRP	452
148	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1001ETR	10GRP	450
149	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
150	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1023CET	12GRP	479
151	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1023CET	12GRP	478
152	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1023CET	12GRP	479
153	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1001ETR	10GRP	450
154	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1023CET	12GRP	480
155	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1023CET	12GRP	479
156	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1001ETR	10GRP	451
157	2019	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
158	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1023CET	12GRP	477
159	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1001ETR	10GRP	452
160	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1001ETR	10GRP	453
161	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	DEL. CODE ANN. tit. 30, § 5305	2	Yes/No		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1001ETR	10GRP	450
162	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1001ETR	10GRP	452
163	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
164	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1023CET	12GRP	478
165	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1023CET	12GRP	480
166	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
167	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1001ETR	10GRP	452
168	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1023CET	12GRP	478
169	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1023CET	12GRP	477
170	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1001ETR	10GRP	450
171	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1023CET	12GRP	479
172	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1001ETR	10GRP	451
173	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1023CET	12GRP	479
174	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(15.0979, 145.6739)	4	LEG	1040LEG	1001ETR	10GRP	453
175	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	8	HB 4	8	Number	The tax rate for open system e-cigarettes is 8% of the wholesale sales price of the container of liquid or other substance containing nicotine.	9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1001ETR	10GRP	452
176	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1023CET	12GRP	479
177	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1001ETR	10GRP	452
178	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1023CET	12GRP	480
179	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1023CET	12GRP	480
180	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	SB 37	2	Yes/No		3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1001ETR	10GRP	450
181	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
182	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	KAN. STAT. ANN. § 79-3399	0.05	Money	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1001ETR	10GRP	451
183	2020	4	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	1	LEG	1040LEG	1023CET	12GRP	477
184	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1023CET	12GRP	477
185	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1023CET	12GRP	479
186	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1001ETR	10GRP	452
187	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1023CET	12GRP	478
188	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
189	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1001ETR	10GRP	451
190	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1001ETR	10GRP	451
191	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1023CET	12GRP	478
192	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	W. VA. CODE § 11–17–4b	2	Yes/No		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1001ETR	10GRP	450
193	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1023CET	12GRP	479
194	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1023CET	12GRP	480
195	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
196	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1023CET	12GRP	480
197	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Manufacturer's Sales Price	2020 Ut. SB 37	0			3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1001ETR	10GRP	453
198	2020	4	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	2	LEG	1040LEG	1023CET	12GRP	478
199	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1001ETR	10GRP	452
200	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1023CET	12GRP	480
201	2019	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
202	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1001ETR	10GRP	451
203	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
204	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1023CET	12GRP	480
205	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1023CET	12GRP	477
206	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
207	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	1.50	HB 351	1.5	Money	The tax is $1.50 per closed vapor /pre-filled cartridge.	4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1001ETR	10GRP	451
208	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1023CET	12GRP	477
209	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1023CET	12GRP	480
210	2019	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
211	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1023CET	12GRP	479
212	2020	4	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	3	LEG	1040LEG	1023CET	12GRP	479
213	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1023CET	12GRP	477
214	2019	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
215	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1001ETR	10GRP	452
216	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1023CET	12GRP	480
217	2019	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
218	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1023CET	12GRP	480
219	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	N.C. GEN. STAT. § 105-113.35	0			5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1001ETR	10GRP	453
220	2020	4	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	3	LEG	1040LEG	1023CET	12GRP	479
221	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
222	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1023CET	12GRP	477
223	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
224	2019	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
225	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1023CET	12GRP	479
226	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 758	0			7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
227	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
228	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per milliliter of solution	HB 1873	0			5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1001ETR	10GRP	453
229	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1023CET	12GRP	477
230	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1023CET	12GRP	477
231	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1023CET	12GRP	479
232	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
233	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1001ETR	10GRP	450
234	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Price	HB 4196	0		The excise tax does not apply to electronic nicotine delivery systems exported from the State	11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1001ETR	10GRP	453
235	2019	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
236	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1023CET	12GRP	480
237	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1001ETR	10GRP	450
238	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
239	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	N.C. GEN. STAT. § 105-113.35	2	Yes/No	Tax only applies to liquid containing nicotine.	5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1001ETR	10GRP	450
240	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Purchase Price	PA. STAT. ANN. tit. 72 § 8202–A	0			7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1001ETR	10GRP	453
241	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
242	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1001ETR	10GRP	452
243	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1023CET	12GRP	477
244	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1023CET	12GRP	480
245	2019	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
246	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
247	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1001ETR	10GRP	450
248	2020	4	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	4	LEG	1040LEG	1023CET	12GRP	480
249	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1023CET	12GRP	477
250	2020	4	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	3	LEG	1040LEG	1023CET	12GRP	479
251	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
252	2020	4	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1023CET	12GRP	478
253	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 758	2	Yes/No		7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
254	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1023CET	12GRP	479
255	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1001ETR	10GRP	450
256	2020	4	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	1	LEG	1040LEG	1023CET	12GRP	477
257	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4	2	Yes/No		9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1001ETR	10GRP	450
258	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1001ETR	10GRP	450
259	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1001ETR	10GRP	453
260	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
261	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1023CET	12GRP	478
262	2019	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
263	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1023CET	12GRP	477
264	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1023CET	12GRP	480
265	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1023CET	12GRP	478
266	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1001ETR	10GRP	453
267	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1023CET	12GRP	480
268	2019	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
269	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
270	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	40	PA. STAT. ANN. tit. 72 § 8202–A	40	Number		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1001ETR	10GRP	452
271	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1023CET	12GRP	478
272	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	96	D.C. CODE ANN. § 47-2402 and OTR Notice 2018-02	96	Number		9/10/2018	10/1/2018	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
273	2020	4	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	1	LEG	1040LEG	1023CET	12GRP	477
274	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1023CET	12GRP	477
275	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1001ETR	10GRP	451
276	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
277	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1001ETR	10GRP	453
278	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
279	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1001ETR	10GRP	453
280	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1023CET	12GRP	480
281	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1023CET	12GRP	477
282	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1023CET	12GRP	479
283	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1001ETR	10GRP	453
284	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 1873	2	Yes/No		5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1001ETR	10GRP	450
285	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1001ETR	10GRP	452
286	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1023CET	12GRP	478
287	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1023CET	12GRP	477
288	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1001ETR	10GRP	450
289	2019	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
290	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1001ETR	10GRP	451
291	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1001ETR	10GRP	450
292	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
293	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
294	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1023CET	12GRP	478
295	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1001ETR	10GRP	453
296	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1023CET	12GRP	479
297	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1023CET	12GRP	477
298	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1001ETR	10GRP	450
299	2020	4	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	4	LEG	1040LEG	1023CET	12GRP	480
300	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1001ETR	10GRP	451
301	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1001ETR	10GRP	450
302	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1023CET	12GRP	477
303	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	13 L.P.R.A. § 31635	2	Yes/No		4/29/2017	4/29/2017	(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
304	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1023CET	12GRP	480
305	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1023CET	12GRP	479
306	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of consumable material	KAN. STAT. ANN. § 79-3399	0		E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1001ETR	10GRP	453
307	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Distributor's Sales Price	HB 351	0			4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1001ETR	10GRP	453
308	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1023CET	12GRP	478
309	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
310	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1001ETR	10GRP	452
311	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.0500	N.C. GEN. STAT. § 105-113.35	0.05	Money		5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1001ETR	10GRP	451
312	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1023CET	12GRP	479
313	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1001ETR	10GRP	452
314	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1023CET	12GRP	479
315	2020	4	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1023CET	12GRP	477
316	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.066	Va Code Ann. § 58.1-1021.01	0.066	Money		5/21/2020	7/1/2020	(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1001ETR	10GRP	451
317	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1023CET	12GRP	480
318	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1023CET	12GRP	479
319	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1023CET	12GRP	479
320	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
321	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1023CET	12GRP	477
322	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1023CET	12GRP	480
323	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1001ETR	10GRP	453
324	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1001ETR	10GRP	451
325	2020	4	NJ	New Jersey	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	10	AB 5385	10	Number	10% tax on container e-liquid only; container e-liquid exempt from $0.10 tax on liquid nicotine.	6/30/2019	11/1/2019	(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1001ETR	10GRP	452
326	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1023CET	12GRP	478
327	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1023CET	12GRP	478
328	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1023CET	12GRP	480
329	2020	4	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	3	LEG	1040LEG	1023CET	12GRP	479
330	2017	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
331	2017	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
332	2017	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
333	2017	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
334	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	DEL. CODE ANN. tit. 30, § 5305	0.05	Money		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1001ETR	10GRP	451
335	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1001ETR	10GRP	451
336	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1023CET	12GRP	480
337	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1023CET	12GRP	479
338	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
339	2017	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
340	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
341	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1023CET	12GRP	478
342	2020	4	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1023CET	12GRP	479
343	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(15.0979, 145.6739)	2	LEG	1040LEG	1001ETR	10GRP	451
344	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1023CET	12GRP	478
345	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
346	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
347	2020	4	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1023CET	12GRP	480
348	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1001ETR	10GRP	451
349	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(15.0979, 145.6739)	2	LEG	1040LEG	1023CET	12GRP	478
350	2020	4	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	1	LEG	1040LEG	1023CET	12GRP	477
351	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1001ETR	10GRP	452
352	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1023CET	12GRP	478
353	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	LA. REV. STATE. ANN § 47:841	0.05	Money	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1001ETR	10GRP	451
354	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	43	HB 758	43	Number	If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.	7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
355	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1023CET	12GRP	479
356	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1023CET	12GRP	477
357	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1001ETR	10GRP	450
358	2020	4	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1023CET	12GRP	478
359	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
360	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1001ETR	10GRP	453
361	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1023CET	12GRP	477
362	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 4	0			9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1001ETR	10GRP	453
363	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
364	2020	4	VT	Vermont	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1001ETR	10GRP	451
365	2020	4	NY	New York	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1001ETR	10GRP	451
366	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(15.0979, 145.6739)	2	LEG	1040LEG	1001ETR	10GRP	451
367	2020	4	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	2	LEG	1040LEG	1023CET	12GRP	478
368	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1023CET	12GRP	478
369	2019	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
370	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1023CET	12GRP	480
371	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1001ETR	10GRP	452
372	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1023CET	12GRP	480
373	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1023CET	12GRP	477
374	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1023CET	12GRP	477
375	2020	4	WI	Wisconsin	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1001ETR	10GRP	452
376	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1023CET	12GRP	478
377	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(15.0979, 145.6739)	4	LEG	1040LEG	1023CET	12GRP	480
378	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
379	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1023CET	12GRP	478
380	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
381	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1023CET	12GRP	480
382	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1001ETR	10GRP	451
383	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1001ETR	10GRP	453
384	2020	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1001ETR	10GRP	451
385	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1001ETR	10GRP	452
386	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per fluid milliliter	DEL. CODE ANN. tit. 30, § 5305	0			7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1001ETR	10GRP	453
387	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1001ETR	10GRP	453
388	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1023CET	12GRP	477
389	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1023CET	12GRP	477
390	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1023CET	12GRP	478
391	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1023CET	12GRP	478
392	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1001ETR	10GRP	450
393	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1023CET	12GRP	478
394	2020	4	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1023CET	12GRP	479
395	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1023CET	12GRP	480
396	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1023CET	12GRP	478
397	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1001ETR	10GRP	451
398	2019	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
399	2017	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
400	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1001ETR	10GRP	451
401	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1001ETR	10GRP	452
402	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1001ETR	10GRP	450
403	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1001ETR	10GRP	452
404	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1001ETR	10GRP	451
405	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Purchase Price	2020 Wy. HB 73	0			3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1001ETR	10GRP	453
406	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	0			8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1001ETR	10GRP	453
407	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1001ETR	10GRP	450
408	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	LA. REV. STATE. ANN § 47:841	2	Yes/No	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1001ETR	10GRP	450
409	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1001ETR	10GRP	451
410	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1023CET	12GRP	477
411	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1023CET	12GRP	480
412	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
413	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1023CET	12GRP	477
414	2020	4	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.30	HB 4	0.3	Money	The tax rate for closed system e-cigarettes is $0.30 per milliliter on the volume of the liquid or other substance containing nicotine as listed by the manufacturer.	9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1001ETR	10GRP	451
415	2020	4	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	4	LEG	1040LEG	1023CET	12GRP	480
416	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1023CET	12GRP	479
417	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1023CET	12GRP	480
418	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	95	MINN. STAT. ANN. §§ 297F.01 and 297F.05	95	Number		5/23/2013	7/1/2013	(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1001ETR	10GRP	452
419	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	MINN. STAT. ANN. §§ 297F.01 and 297F.05	0			5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1001ETR	10GRP	453
420	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1001ETR	10GRP	451
421	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	2	Yes/No		8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1001ETR	10GRP	450
422	2019	4	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
423	2019	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
424	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(15.0979, 145.6739)	1	LEG	1040LEG	1001ETR	10GRP	450
425	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
426	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1001ETR	10GRP	450
427	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1023CET	12GRP	479
428	2020	4	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost	CAL. REV. & TAX CODE §§ 30123 and 30131.2	0			10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1001ETR	10GRP	453
429	2017	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
430	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1023CET	12GRP	479
431	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1023CET	12GRP	478
432	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1023CET	12GRP	478
433	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1001ETR	10GRP	451
434	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1001ETR	10GRP	452
435	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	MINN. STAT. ANN. §§ 297F.01 and 297F.05	2	Yes/No		5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1001ETR	10GRP	450
436	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
437	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1001ETR	10GRP	452
438	2017	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
439	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per liquid milliliter of nicotine	LA. REV. STATE. ANN § 47:841	0		E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1001ETR	10GRP	453
440	2020	4	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	4	LEG	1040LEG	1023CET	12GRP	480
441	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1001ETR	10GRP	452
442	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1023CET	12GRP	480
443	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1023CET	12GRP	479
444	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1023CET	12GRP	480
445	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1023CET	12GRP	480
446	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1023CET	12GRP	479
447	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4196	2	Yes/No		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1001ETR	10GRP	450
448	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1001ETR	10GRP	451
449	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	75	HB 4196	75	Number		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1001ETR	10GRP	452
450	2020	4	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	1	LEG	1040LEG	1023CET	12GRP	477
451	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1023CET	12GRP	477
452	2020	4	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	3	LEG	1040LEG	1023CET	12GRP	479
453	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1001ETR	10GRP	452
454	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1001ETR	10GRP	453
455	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1023CET	12GRP	477
456	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1001ETR	10GRP	450
457	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1023CET	12GRP	480
458	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	PA. STAT. ANN. tit. 72 § 8202–A	2	Yes/No		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1001ETR	10GRP	450
459	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
460	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1001ETR	10GRP	452
461	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1001ETR	10GRP	453
462	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
463	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1023CET	12GRP	478
464	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1023CET	12GRP	480
465	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1001ETR	10GRP	453
466	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1001ETR	10GRP	452
467	2020	4	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1023CET	12GRP	478
468	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1001ETR	10GRP	453
469	2020	4	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
470	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1023CET	12GRP	477
471	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1001ETR	10GRP	453
472	2020	4	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1023CET	12GRP	478
473	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1023CET	12GRP	479
474	2020	4	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	4	LEG	1040LEG	1023CET	12GRP	480
475	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1023CET	12GRP	480
476	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1023CET	12GRP	477
477	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1023CET	12GRP	480
478	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1001ETR	10GRP	451
479	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	W. VA. CODE § 11–17–4b	0			6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1001ETR	10GRP	453
480	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1023CET	12GRP	477
481	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1001ETR	10GRP	451
482	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1023CET	12GRP	479
483	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
484	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1001ETR	10GRP	450
485	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1023CET	12GRP	480
486	2020	4	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1023CET	12GRP	479
487	2020	4	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
488	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1023CET	12GRP	478
489	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1023CET	12GRP	477
490	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.270	HB 1873	0.27	Money	Any accessible container of solution, regardless of whether it contains nicotine, greater than five milliliters, is taxed at a rate equal to $0.090 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.	5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1001ETR	10GRP	451
491	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1023CET	12GRP	479
492	2020	4	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1023CET	12GRP	478
493	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	3.000	13 L.P.R.A. § 31635	3	Money	E-cigarette devices are $3.00. Nicotine cartridges are to be taxed at $0.050 per milliliter of nicotine solution.	4/29/2017	4/29/2017	(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
494	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1001ETR	10GRP	453
495	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1023CET	12GRP	478
496	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1023CET	12GRP	479
497	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1023CET	12GRP	478
498	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	15	2020 Wy. HB 73	15	Number	There is a 7.5% tax upon the use or storage by consumers of e-cigarettes and vapor material (only applies if excise tax has not been paid.)	3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1001ETR	10GRP	452
499	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1023CET	12GRP	478
500	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1001ETR	10GRP	452
501	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	KAN. STAT. ANN. § 79-3399	2	Yes/No	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1001ETR	10GRP	450
502	2019	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
503	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per vapor volume	HB 166	0			7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1001ETR	10GRP	453
504	2020	4	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.075	W. VA. CODE § 11–17–4b	0.075	Money		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1001ETR	10GRP	451
505	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1023CET	12GRP	478
506	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1001ETR	10GRP	452
507	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
508	2020	4	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	4	LEG	1040LEG	1023CET	12GRP	480
509	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Price	HB 4196	0		The excise tax does not apply to electronic nicotine delivery systems exported from the State	11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1001ETR	10GRP	453
510	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1023CET	12GRP	479
511	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
512	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1023CET	12GRP	478
513	2020	4	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	4	LEG	1040LEG	1023CET	12GRP	480
514	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1023CET	12GRP	480
515	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1023CET	12GRP	478
516	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1023CET	12GRP	477
517	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1001ETR	10GRP	451
518	2020	4	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1023CET	12GRP	477
519	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1001ETR	10GRP	452
520	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1001ETR	10GRP	451
521	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.01	HB 166	0.01	Money		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1001ETR	10GRP	451
522	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1001ETR	10GRP	453
523	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1001ETR	10GRP	452
524	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1001ETR	10GRP	450
525	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1023CET	12GRP	479
526	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1001ETR	10GRP	453
527	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1023CET	12GRP	477
528	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1001ETR	10GRP	450
529	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1023CET	12GRP	477
530	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1001ETR	10GRP	451
531	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1023CET	12GRP	479
532	2020	4	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1023CET	12GRP	479
533	2020	4	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1023CET	12GRP	480
534	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1023CET	12GRP	478
535	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1023CET	12GRP	480
536	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1001ETR	10GRP	453
537	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1023CET	12GRP	477
538	2020	4	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1023CET	12GRP	478
539	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1023CET	12GRP	479
540	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1023CET	12GRP	479
541	2020	4	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1023CET	12GRP	479
542	2022	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1023CET	12GRP	479
543	2020	4	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1001ETR	10GRP	450
544	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1023CET	12GRP	478
545	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1001ETR	10GRP	450
546	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(15.0979, 145.6739)	2	LEG	1040LEG	1023CET	12GRP	478
547	2020	4	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1023CET	12GRP	479
548	2020	4	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1023CET	12GRP	480
549	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4196	2	Yes/No		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1001ETR	10GRP	450
550	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Va. Code Ann. § 58.1-1021.01	2	Yes/No		5/21/2020	7/1/2020	(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1001ETR	10GRP	450
551	2020	4	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1001ETR	10GRP	453
552	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1023CET	12GRP	477
553	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1001ETR	10GRP	452
554	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1023CET	12GRP	480
555	2020	4	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1023CET	12GRP	479
556	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1001ETR	10GRP	452
557	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1023CET	12GRP	479
558	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 351	2	Yes/No		4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1001ETR	10GRP	450
559	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1001ETR	10GRP	453
560	2023	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1001ETR	10GRP	450
561	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1023CET	12GRP	479
562	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1023CET	12GRP	480
563	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1023CET	12GRP	478
564	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1023CET	12GRP	477
565	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
566	2020	4	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	1	LEG	1040LEG	1023CET	12GRP	477
567	2020	4	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1001ETR	10GRP	452
568	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1001ETR	10GRP	451
569	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1001ETR	10GRP	451
570	2020	4	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	1	LEG	1040LEG	1023CET	12GRP	477
571	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1001ETR	10GRP	451
572	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1001ETR	10GRP	451
573	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
574	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1023CET	12GRP	477
575	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1001ETR	10GRP	450
576	2020	4	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1001ETR	10GRP	453
577	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1023CET	12GRP	480
578	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1023CET	12GRP	479
579	2020	4	IL	Illinois	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1001ETR	10GRP	451
580	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56	SB 37	56	Number	includes an electronic cigarette substance and a prefilled electronic cigarette	3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1001ETR	10GRP	452
581	2020	4	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1001ETR	10GRP	452
582	2020	4	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1001ETR	10GRP	452
583	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1001ETR	10GRP	451
584	2020	4	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1001ETR	10GRP	453
585	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(15.0979, 145.6739)	4	LEG	1040LEG	1001ETR	10GRP	453
586	2020	4	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1023CET	12GRP	477
587	2020	4	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
588	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1001ETR	10GRP	453
589	2020	4	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1023CET	12GRP	478
590	2020	4	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1001ETR	10GRP	453
591	2020	4	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1023CET	12GRP	478
592	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1001ETR	10GRP	453
593	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1001ETR	10GRP	452
594	2020	4	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	CAL. REV & TAX CODE § 30130.51	2	Yes/No		10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1001ETR	10GRP	450
595	2020	4	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
596	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1023CET	12GRP	477
597	2020	4	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1023CET	12GRP	480
598	2020	4	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1001ETR	10GRP	450
599	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1023CET	12GRP	478
600	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
601	2020	4	NV	Nevada	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1001ETR	10GRP	451
602	2020	4	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	15	HB 351	15	Number	The tax is 15% of the actual price for which the distributor sells the open vaping system.	4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1001ETR	10GRP	452
603	2020	4	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1023CET	12GRP	478
604	2020	4	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1023CET	12GRP	477
605	2020	4	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(15.0979, 145.6739)	1	LEG	1040LEG	1001ETR	10GRP	450
606	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1001ETR	10GRP	452
607	2020	4	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1023CET	12GRP	478
608	2020	4	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1023CET	12GRP	477
609	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1001ETR	10GRP	451
610	2020	4	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1023CET	12GRP	477
611	2020	4	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1001ETR	10GRP	451
612	2020	4	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1023CET	12GRP	479
613	2020	4	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1001ETR	10GRP	453
614	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1023CET	12GRP	480
615	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1023CET	12GRP	480
616	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	LA. REV. STATE. ANN § 47:841	0.05	Money	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1001ETR	10GRP	451
617	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1023CET	12GRP	478
618	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1023CET	12GRP	479
619	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1023CET	12GRP	478
620	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
621	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1001ETR	10GRP	450
622	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1023CET	12GRP	479
623	2020	2	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1023CET	12GRP	477
624	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1023CET	12GRP	480
625	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1001ETR	10GRP	450
626	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1023CET	12GRP	478
627	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1023CET	12GRP	477
628	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(15.0979, 145.6739)	2	LEG	1040LEG	1023CET	12GRP	478
629	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	N.C. GEN. STAT. § 105-113.35	0			5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1001ETR	10GRP	453
630	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(15.0979, 145.6739)	4	LEG	1040LEG	1023CET	12GRP	480
631	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
632	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1023CET	12GRP	480
633	2020	2	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1023CET	12GRP	478
634	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1001ETR	10GRP	450
635	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1001ETR	10GRP	452
636	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1001ETR	10GRP	450
637	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1023CET	12GRP	477
638	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1023CET	12GRP	480
639	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1023CET	12GRP	479
640	2020	2	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	4	LEG	1040LEG	1023CET	12GRP	480
641	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1023CET	12GRP	478
642	2020	2	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	1	LEG	1040LEG	1023CET	12GRP	477
643	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
644	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
645	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1001ETR	10GRP	451
646	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
647	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1023CET	12GRP	477
648	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1001ETR	10GRP	452
649	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
650	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1001ETR	10GRP	451
651	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1023CET	12GRP	479
652	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1001ETR	10GRP	453
653	2020	2	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	3	LEG	1040LEG	1023CET	12GRP	479
654	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1023CET	12GRP	478
655	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1023CET	12GRP	479
656	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1023CET	12GRP	478
657	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1023CET	12GRP	478
658	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	DEL. CODE ANN. tit. 30, § 5305	0.05	Money		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1001ETR	10GRP	451
659	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1001ETR	10GRP	452
660	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1001ETR	10GRP	450
661	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1001ETR	10GRP	452
662	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1001ETR	10GRP	451
663	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	43	HB 758	43	Number	If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.	7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
664	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1001ETR	10GRP	452
665	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1023CET	12GRP	478
666	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1001ETR	10GRP	451
667	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1023CET	12GRP	477
668	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1023CET	12GRP	477
669	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
670	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1001ETR	10GRP	451
671	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1001ETR	10GRP	450
672	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1023CET	12GRP	478
673	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1023CET	12GRP	478
674	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1023CET	12GRP	480
675	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1023CET	12GRP	479
676	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1001ETR	10GRP	451
677	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1023CET	12GRP	478
678	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1023CET	12GRP	480
679	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1001ETR	10GRP	453
680	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1001ETR	10GRP	453
681	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1001ETR	10GRP	451
682	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1023CET	12GRP	477
683	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1001ETR	10GRP	453
684	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1023CET	12GRP	477
685	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1001ETR	10GRP	452
686	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1023CET	12GRP	478
687	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1023CET	12GRP	479
688	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1001ETR	10GRP	453
689	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1023CET	12GRP	477
690	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1023CET	12GRP	479
691	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1001ETR	10GRP	453
692	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1001ETR	10GRP	450
693	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1023CET	12GRP	480
694	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1001ETR	10GRP	451
695	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1023CET	12GRP	477
696	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1023CET	12GRP	480
697	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1023CET	12GRP	480
698	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	3.000	13 L.P.R.A. § 31635	3	Money	E-cigarette devices are $3.00. Nicotine cartridges are to be taxed at $0.050 per milliliter of nicotine solution.	4/29/2017	4/29/2017	(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
699	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1001ETR	10GRP	450
700	2020	2	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	1	LEG	1040LEG	1023CET	12GRP	477
701	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1023CET	12GRP	478
702	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1001ETR	10GRP	452
703	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1023CET	12GRP	477
704	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1001ETR	10GRP	452
705	2020	2	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	2	LEG	1040LEG	1023CET	12GRP	478
706	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1023CET	12GRP	480
707	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1001ETR	10GRP	453
708	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1023CET	12GRP	480
709	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.075	W. VA. CODE § 11–17–4b	0.075	Money		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1001ETR	10GRP	451
710	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1001ETR	10GRP	451
711	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1001ETR	10GRP	451
712	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1023CET	12GRP	478
713	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1023CET	12GRP	480
714	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1023CET	12GRP	479
715	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1001ETR	10GRP	450
716	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of consumable material	KAN. STAT. ANN. § 79-3399	0		E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1001ETR	10GRP	453
717	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1001ETR	10GRP	452
718	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1001ETR	10GRP	452
719	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1023CET	12GRP	477
720	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1023CET	12GRP	478
721	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
722	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1001ETR	10GRP	453
723	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1023CET	12GRP	477
724	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1023CET	12GRP	479
725	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1023CET	12GRP	479
726	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1001ETR	10GRP	451
727	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1023CET	12GRP	480
728	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1023CET	12GRP	479
729	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	KAN. STAT. ANN. § 79-3399	2	Yes/No	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1001ETR	10GRP	450
730	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1023CET	12GRP	480
731	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1001ETR	10GRP	453
732	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1023CET	12GRP	477
733	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1023CET	12GRP	479
734	2020	2	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	1	LEG	1040LEG	1023CET	12GRP	477
735	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1023CET	12GRP	480
736	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1023CET	12GRP	477
737	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1001ETR	10GRP	450
738	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1001ETR	10GRP	451
739	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1023CET	12GRP	477
740	2020	2	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	1	LEG	1040LEG	1023CET	12GRP	477
741	2020	2	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1023CET	12GRP	480
742	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1001ETR	10GRP	450
743	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1023CET	12GRP	478
744	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1023CET	12GRP	479
745	2020	2	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1023CET	12GRP	479
746	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1023CET	12GRP	477
747	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1023CET	12GRP	477
748	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1023CET	12GRP	479
749	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1023CET	12GRP	479
750	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1023CET	12GRP	480
751	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1023CET	12GRP	479
752	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1023CET	12GRP	478
753	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1023CET	12GRP	478
754	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1023CET	12GRP	477
755	2020	4	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1001ETR	10GRP	451
756	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1001ETR	10GRP	453
757	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1023CET	12GRP	480
758	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(15.0979, 145.6739)	1	LEG	1040LEG	1001ETR	10GRP	450
759	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(15.0979, 145.6739)	2	LEG	1040LEG	1001ETR	10GRP	451
760	2020	2	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1023CET	12GRP	478
761	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1023CET	12GRP	477
762	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1001ETR	10GRP	451
763	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1001ETR	10GRP	450
764	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1023CET	12GRP	479
765	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1001ETR	10GRP	450
766	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1001ETR	10GRP	450
767	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1023CET	12GRP	478
768	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1001ETR	10GRP	452
769	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1001ETR	10GRP	453
770	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1023CET	12GRP	479
771	2020	2	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1023CET	12GRP	478
772	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
773	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1023CET	12GRP	479
774	2020	2	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	59.27	CAL. REV. & TAX CODE §§ 30123 and 30131.2	59.27	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Board of Equalization.		7/1/2019	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
775	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1023CET	12GRP	478
776	2020	2	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1023CET	12GRP	479
777	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1023CET	12GRP	477
778	2020	2	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost	CAL. REV. & TAX CODE §§ 30123 and 30131.2	0			10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1001ETR	10GRP	453
779	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1001ETR	10GRP	450
780	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.01	HB 166	0.01	Money		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1001ETR	10GRP	451
781	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1023CET	12GRP	477
782	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1001ETR	10GRP	450
783	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	40	PA. STAT. ANN. tit. 72 § 8202–A	40	Number		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1001ETR	10GRP	452
784	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1023CET	12GRP	477
785	2020	2	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	4	LEG	1040LEG	1023CET	12GRP	480
786	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1001ETR	10GRP	452
787	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1001ETR	10GRP	450
788	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1001ETR	10GRP	452
789	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1001ETR	10GRP	451
790	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1023CET	12GRP	479
791	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1001ETR	10GRP	451
792	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1023CET	12GRP	477
793	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1001ETR	10GRP	450
794	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1023CET	12GRP	480
795	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1023CET	12GRP	478
796	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
797	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1001ETR	10GRP	450
798	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
799	2020	2	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1001ETR	10GRP	450
800	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1023CET	12GRP	477
801	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1001ETR	10GRP	453
802	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	KAN. STAT. ANN. § 79-3399	0.05	Money	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1001ETR	10GRP	451
803	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(15.0979, 145.6739)	4	LEG	1040LEG	1001ETR	10GRP	453
804	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	96	D.C. CODE ANN. § 47-2402 and OTR Notice 2018-02	96	Number		9/10/2018	10/1/2018	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
805	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1001ETR	10GRP	451
806	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1001ETR	10GRP	450
807	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1023CET	12GRP	477
808	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1023CET	12GRP	480
809	2020	2	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	4	LEG	1040LEG	1023CET	12GRP	480
810	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1001ETR	10GRP	453
811	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	DEL. CODE ANN. tit. 30, § 5305	2	Yes/No		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1001ETR	10GRP	450
812	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
813	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1001ETR	10GRP	451
814	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1001ETR	10GRP	452
815	2020	2	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	1	LEG	1040LEG	1023CET	12GRP	477
816	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1023CET	12GRP	477
817	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1001ETR	10GRP	452
818	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1001ETR	10GRP	451
819	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1023CET	12GRP	477
820	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1023CET	12GRP	479
821	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1001ETR	10GRP	452
822	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1001ETR	10GRP	450
823	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1023CET	12GRP	477
824	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1023CET	12GRP	478
825	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1023CET	12GRP	478
826	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1023CET	12GRP	479
827	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1023CET	12GRP	480
828	2020	2	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	3	LEG	1040LEG	1023CET	12GRP	479
829	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	13 L.P.R.A. § 31635	2	Yes/No		4/29/2017	4/29/2017	(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
830	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1001ETR	10GRP	453
831	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1001ETR	10GRP	453
832	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1023CET	12GRP	477
833	2020	2	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
834	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1001ETR	10GRP	451
835	2020	2	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	4	LEG	1040LEG	1023CET	12GRP	480
836	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1023CET	12GRP	478
837	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1023CET	12GRP	479
838	2020	2	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	3	LEG	1040LEG	1023CET	12GRP	479
839	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1023CET	12GRP	477
840	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1001ETR	10GRP	451
841	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1023CET	12GRP	478
842	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1001ETR	10GRP	452
843	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	LA. REV. STATE. ANN § 47:841	2	Yes/No	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1001ETR	10GRP	450
844	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
845	2020	4	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1023CET	12GRP	479
846	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1023CET	12GRP	478
847	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1001ETR	10GRP	452
848	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1023CET	12GRP	479
849	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1023CET	12GRP	480
850	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1023CET	12GRP	478
851	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1001ETR	10GRP	451
852	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1001ETR	10GRP	453
853	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1023CET	12GRP	478
854	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1023CET	12GRP	478
855	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1001ETR	10GRP	451
856	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1023CET	12GRP	480
857	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1023CET	12GRP	477
858	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	N.C. GEN. STAT. § 105-113.35	2	Yes/No	Tax only applies to liquid containing nicotine.	5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1001ETR	10GRP	450
859	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1023CET	12GRP	477
860	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
861	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1023CET	12GRP	479
862	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1023CET	12GRP	479
863	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1001ETR	10GRP	451
864	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1001ETR	10GRP	451
865	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1023CET	12GRP	480
866	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1023CET	12GRP	479
867	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1001ETR	10GRP	452
868	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 758	0			7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
869	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
870	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1001ETR	10GRP	452
871	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1023CET	12GRP	480
872	2020	2	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1023CET	12GRP	477
873	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1023CET	12GRP	477
874	2020	2	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1023CET	12GRP	478
875	2020	2	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	2	LEG	1040LEG	1023CET	12GRP	478
876	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1023CET	12GRP	479
877	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1023CET	12GRP	479
878	2020	2	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1001ETR	10GRP	451
879	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1023CET	12GRP	480
880	2020	2	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	3	LEG	1040LEG	1023CET	12GRP	479
881	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1001ETR	10GRP	452
882	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
883	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
884	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1001ETR	10GRP	452
885	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1001ETR	10GRP	450
886	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1023CET	12GRP	480
887	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1023CET	12GRP	477
888	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1023CET	12GRP	480
889	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	MINN. STAT. ANN. §§ 297F.01 and 297F.05	0			5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1001ETR	10GRP	453
890	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1023CET	12GRP	477
891	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1023CET	12GRP	477
892	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
893	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
894	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1001ETR	10GRP	451
895	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	W. VA. CODE § 11–17–4b	2	Yes/No		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1001ETR	10GRP	450
896	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1023CET	12GRP	479
897	2020	2	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1023CET	12GRP	480
898	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1001ETR	10GRP	451
899	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1001ETR	10GRP	453
900	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
901	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1023CET	12GRP	479
902	2020	2	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	1	LEG	1040LEG	1023CET	12GRP	477
903	2020	2	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1001ETR	10GRP	453
904	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1023CET	12GRP	478
905	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
906	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1023CET	12GRP	477
907	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1023CET	12GRP	478
908	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1001ETR	10GRP	450
909	2020	2	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1023CET	12GRP	478
910	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1023CET	12GRP	480
911	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.0500	N.C. GEN. STAT. § 105-113.35	0.05	Money		5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1001ETR	10GRP	451
912	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1023CET	12GRP	479
913	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1023CET	12GRP	477
914	2020	2	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1023CET	12GRP	480
915	2020	2	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1001ETR	10GRP	453
916	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1001ETR	10GRP	450
917	2020	2	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	4	LEG	1040LEG	1023CET	12GRP	480
918	2020	2	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per vapor volume	HB 166	0			7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1001ETR	10GRP	453
919	2020	2	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1001ETR	10GRP	451
920	2020	2	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1001ETR	10GRP	452
921	2020	2	IL	Illinois	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1001ETR	10GRP	451
922	2020	2	NJ	New Jersey	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	10	AB 5385	10	Number	10% tax on container e-liquid only; container e-liquid exempt from $0.10 tax on liquid nicotine.	6/30/2019	11/1/2019	(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1001ETR	10GRP	452
923	2020	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
924	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1001ETR	10GRP	452
925	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 1873	2	Yes/No		5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1001ETR	10GRP	450
926	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1023CET	12GRP	478
927	2020	2	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1023CET	12GRP	478
928	2020	2	NV	Nevada	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1001ETR	10GRP	451
929	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1023CET	12GRP	479
930	2020	2	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	4	LEG	1040LEG	1023CET	12GRP	480
931	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1023CET	12GRP	479
932	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1023CET	12GRP	478
933	2020	2	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1023CET	12GRP	480
934	2020	2	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1023CET	12GRP	480
935	2020	2	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1023CET	12GRP	477
936	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1023CET	12GRP	478
937	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1023CET	12GRP	477
938	2020	2	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
939	2020	2	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	95	MINN. STAT. ANN. §§ 297F.01 and 297F.05	95	Number		5/23/2013	7/1/2013	(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1001ETR	10GRP	452
940	2020	2	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
941	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1023CET	12GRP	480
942	2020	2	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1023CET	12GRP	478
943	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1001ETR	10GRP	451
944	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1023CET	12GRP	478
945	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1001ETR	10GRP	452
946	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1001ETR	10GRP	450
947	2020	2	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1023CET	12GRP	479
948	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1001ETR	10GRP	453
949	2020	2	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1001ETR	10GRP	453
950	2020	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Purchase Price	PA. STAT. ANN. tit. 72 § 8202–A	0			7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1001ETR	10GRP	453
951	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1023CET	12GRP	478
952	2020	2	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
953	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per liquid milliliter of nicotine	LA. REV. STATE. ANN § 47:841	0		E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1001ETR	10GRP	453
954	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1001ETR	10GRP	453
955	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.270	HB 1873	0.27	Money	Any accessible container of solution, regardless of whether it contains nicotine, greater than five milliliters, is taxed at a rate equal to $0.090 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.	5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1001ETR	10GRP	451
956	2020	2	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1023CET	12GRP	480
957	2020	2	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	4	LEG	1040LEG	1023CET	12GRP	480
958	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1001ETR	10GRP	452
959	2020	2	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1023CET	12GRP	478
960	2020	2	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1023CET	12GRP	478
961	2020	2	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1023CET	12GRP	480
962	2020	2	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1023CET	12GRP	479
963	2020	2	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1023CET	12GRP	479
964	2020	2	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1001ETR	10GRP	452
965	2020	2	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1023CET	12GRP	480
966	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1001ETR	10GRP	452
967	2020	2	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1023CET	12GRP	480
968	2020	2	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1001ETR	10GRP	453
969	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1023CET	12GRP	480
970	2020	2	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1001ETR	10GRP	453
971	2020	2	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1023CET	12GRP	479
972	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
973	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1001ETR	10GRP	453
974	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1001ETR	10GRP	453
975	2020	2	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1023CET	12GRP	478
976	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1001ETR	10GRP	451
977	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
978	2020	2	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1023CET	12GRP	480
979	2020	2	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1001ETR	10GRP	452
980	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1001ETR	10GRP	452
981	2020	2	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
982	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	2	Yes/No		8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1001ETR	10GRP	450
983	2020	4	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1001ETR	10GRP	450
984	2020	2	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1001ETR	10GRP	452
985	2020	2	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1023CET	12GRP	478
986	2020	2	NY	New York	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1001ETR	10GRP	451
987	2020	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	0			8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1001ETR	10GRP	453
988	2020	2	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1001ETR	10GRP	451
989	2020	2	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1001ETR	10GRP	451
990	2020	2	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1023CET	12GRP	479
991	2020	2	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1001ETR	10GRP	452
992	2020	2	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	3	LEG	1040LEG	1023CET	12GRP	479
993	2020	2	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1023CET	12GRP	480
994	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1023CET	12GRP	479
995	2020	2	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1001ETR	10GRP	452
996	2020	2	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1001ETR	10GRP	450
997	2020	2	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1001ETR	10GRP	452
998	2020	2	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1001ETR	10GRP	450
999	2020	2	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1000	2020	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1023CET	12GRP	479
1001	2020	4	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1001ETR	10GRP	451
1002	2020	4	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1023CET	12GRP	480
1003	2020	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1023CET	12GRP	480
1004	2020	4	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1023CET	12GRP	479
1005	2020	4	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1023CET	12GRP	478
1006	2020	4	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1023CET	12GRP	478
1007	2020	4	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1001ETR	10GRP	452
1008	2020	4	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1023CET	12GRP	478
1009	2020	4	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1023CET	12GRP	480
1010	2020	4	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1023CET	12GRP	479
1011	2020	4	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1023CET	12GRP	478
1012	2021	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1023CET	12GRP	477
1013	2021	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	3	LEG	1040LEG	1023CET	12GRP	479
1014	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1023CET	12GRP	478
1015	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1023CET	12GRP	478
1016	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per fluid milliliter	DEL. CODE ANN. tit. 30, § 5305	0			7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1001ETR	10GRP	453
1017	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1001ETR	10GRP	452
1018	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1019	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.0500	N.C. GEN. STAT. § 105-113.35	0.05	Money		5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1001ETR	10GRP	451
1020	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1023CET	12GRP	478
1021	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 758	0			7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
1022	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1001ETR	10GRP	452
1023	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.05	SB 375	0.05	Money	$0.05 per ml for consumable vapor products in a closed system	7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1001ETR	10GRP	451
1024	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost Price	SB 375	0			7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1001ETR	10GRP	453
1025	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	SB 375	2	Yes/No		7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1001ETR	10GRP	450
1026	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	7	SB 375	7	Number	7% of wholesale price for consumable vapor products in an open system	7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1001ETR	10GRP	452
1027	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
1028	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	MINN. STAT. ANN. §§ 297F.01 and 297F.05	0			5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1029	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 758	2	Yes/No		7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
1030	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1001ETR	10GRP	450
1031	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1001ETR	10GRP	451
1032	2021	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
1033	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1023CET	12GRP	479
1034	2021	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	10	AB 5385	10	Number	10% tax on container e-liquid only; container e-liquid exempt from $0.10 tax on liquid nicotine.	6/30/2019	11/1/2019	(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1001ETR	10GRP	452
1035	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1023CET	12GRP	478
1036	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
1037	2021	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	3	LEG	1040LEG	1023CET	12GRP	479
1038	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1001ETR	10GRP	451
1039	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1001ETR	10GRP	451
1040	2021	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1023CET	12GRP	478
1041	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1042	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4	2	Yes/No		9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1001ETR	10GRP	450
1043	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1023CET	12GRP	480
1044	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1023CET	12GRP	477
1045	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
1046	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1023CET	12GRP	479
1047	2021	1	IL	Illinois	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1001ETR	10GRP	451
1048	2021	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1023CET	12GRP	480
1049	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1001ETR	10GRP	452
1050	2022	3	NV	Nevada	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1001ETR	10GRP	451
1051	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1001ETR	10GRP	451
1052	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1023CET	12GRP	478
1053	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1054	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1023CET	12GRP	479
1055	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	95	MINN. STAT. ANN. §§ 297F.01 and 297F.05	95	Number		5/23/2013	7/1/2013	(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1056	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1023CET	12GRP	478
1057	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
1058	2021	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1023CET	12GRP	478
1059	2021	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1023CET	12GRP	478
1060	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1001ETR	10GRP	452
1061	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1001ETR	10GRP	451
1062	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1001ETR	10GRP	452
1063	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1023CET	12GRP	480
1064	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1001ETR	10GRP	452
1065	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
1066	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1023CET	12GRP	479
1067	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1023CET	12GRP	477
1068	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1001ETR	10GRP	452
1069	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1023CET	12GRP	477
1070	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1023CET	12GRP	477
1071	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1001ETR	10GRP	453
1072	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1023CET	12GRP	478
1073	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1023CET	12GRP	480
1074	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1023CET	12GRP	480
1075	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	40	PA. STAT. ANN. tit. 72 § 8202–A	40	Number		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1001ETR	10GRP	452
1076	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1001ETR	10GRP	453
1077	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1023CET	12GRP	477
1078	2021	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1023CET	12GRP	478
1079	2021	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1023CET	12GRP	479
1080	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	13 L.P.R.A. § 31635	2	Yes/No		4/29/2017	4/29/2017	(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
1081	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1023CET	12GRP	478
1082	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1023CET	12GRP	479
1083	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1001ETR	10GRP	450
1084	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1001ETR	10GRP	453
1085	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per liquid milliliter of nicotine	LA. REV. STATE. ANN § 47:841	0		E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1001ETR	10GRP	453
1086	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1001ETR	10GRP	452
1087	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1001ETR	10GRP	452
1088	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	96	D.C. CODE ANN. § 47-2402 and OTR Notice 2018-02	96	Number		9/10/2018	10/1/2018	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1089	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1023CET	12GRP	477
1090	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1023CET	12GRP	479
1091	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(15.0979, 145.6739)	2	LEG	1040LEG	1023CET	12GRP	478
1092	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
1093	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1001ETR	10GRP	450
1094	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1023CET	12GRP	479
1095	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1096	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1023CET	12GRP	477
1097	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1023CET	12GRP	479
1098	2021	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	1	LEG	1040LEG	1023CET	12GRP	477
1099	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1001ETR	10GRP	450
1100	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1001ETR	10GRP	453
1101	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
1102	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1023CET	12GRP	480
1103	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	MINN. STAT. ANN. §§ 297F.01 and 297F.05	2	Yes/No		5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1104	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1023CET	12GRP	478
1105	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1023CET	12GRP	478
1106	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1001ETR	10GRP	450
1107	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1023CET	12GRP	477
1108	2021	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	3	LEG	1040LEG	1023CET	12GRP	479
1109	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1001ETR	10GRP	450
1110	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1023CET	12GRP	479
1111	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1023CET	12GRP	478
1112	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1023CET	12GRP	480
1113	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1023CET	12GRP	477
1114	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1001ETR	10GRP	453
1115	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1023CET	12GRP	477
1116	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	KAN. STAT. ANN. § 79-3399	0.05	Money	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1001ETR	10GRP	451
1117	2021	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	4	LEG	1040LEG	1023CET	12GRP	480
1118	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1023CET	12GRP	477
1119	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
1120	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(15.0979, 145.6739)	4	LEG	1040LEG	1023CET	12GRP	480
1121	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
1122	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1001ETR	10GRP	451
1123	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1001ETR	10GRP	453
1124	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1001ETR	10GRP	450
1125	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1023CET	12GRP	478
1126	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1023CET	12GRP	477
1127	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1023CET	12GRP	480
1128	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1129	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1023CET	12GRP	480
1130	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1001ETR	10GRP	451
1131	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
1132	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1001ETR	10GRP	451
1133	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1001ETR	10GRP	451
1134	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1001ETR	10GRP	451
1135	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1023CET	12GRP	480
1136	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56	SB 37	56	Number	includes an electronic cigarette substance and a prefilled electronic cigarette	3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1001ETR	10GRP	452
1137	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1023CET	12GRP	480
1138	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1023CET	12GRP	479
1139	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1023CET	12GRP	479
1140	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	3.000	13 L.P.R.A. § 31635	3	Money	E-cigarette devices are $3.00. Nicotine cartridges are to be taxed at $0.050 per milliliter of nicotine solution.	4/29/2017	4/29/2017	(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
1141	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1023CET	12GRP	478
1142	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(15.0979, 145.6739)	2	LEG	1040LEG	1001ETR	10GRP	451
1143	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1023CET	12GRP	480
1144	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.30	HB 4	0.3	Money	The tax rate for closed system e-cigarettes is $0.30 per milliliter on the volume of the liquid or other substance containing nicotine as listed by the manufacturer.	9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1001ETR	10GRP	451
1145	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1001ETR	10GRP	452
1146	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1001ETR	10GRP	453
1147	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1023CET	12GRP	478
1148	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1149	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1001ETR	10GRP	450
1150	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1023CET	12GRP	479
1151	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1001ETR	10GRP	452
1152	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1023CET	12GRP	480
1153	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1023CET	12GRP	480
1154	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1001ETR	10GRP	453
1155	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1001ETR	10GRP	450
1156	2023	3	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1023CET	12GRP	477
1157	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1001ETR	10GRP	450
1158	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1001ETR	10GRP	453
1159	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1023CET	12GRP	479
1160	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
1161	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1001ETR	10GRP	453
1162	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1001ETR	10GRP	453
1163	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
1164	2021	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1023CET	12GRP	479
1165	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1023CET	12GRP	479
1166	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1001ETR	10GRP	451
1167	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1001ETR	10GRP	453
1168	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1001ETR	10GRP	452
1169	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1023CET	12GRP	479
1170	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	COLO. REV. STAT. § 39-28.6-103	2	Yes/No		7/8/2020	1/1/2021	(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1001ETR	10GRP	450
1171	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1023CET	12GRP	477
1172	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1001ETR	10GRP	452
1173	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1023CET	12GRP	477
1174	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1023CET	12GRP	480
1175	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1023CET	12GRP	480
1176	2021	1	VT	Vermont	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1001ETR	10GRP	451
1177	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1023CET	12GRP	479
1178	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	1.50	HB 351	1.5	Money	The tax is $1.50 per closed vapor /pre-filled cartridge.	4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1001ETR	10GRP	451
1179	2021	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	4	LEG	1040LEG	1023CET	12GRP	480
1180	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1023CET	12GRP	479
1181	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per milliliter of solution	HB 1873	0			5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1001ETR	10GRP	453
1182	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1023CET	12GRP	478
1183	2021	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	4	LEG	1040LEG	1023CET	12GRP	480
1184	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
1185	2021	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	3	LEG	1040LEG	1023CET	12GRP	479
1186	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	2	Yes/No		8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1001ETR	10GRP	450
1187	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1001ETR	10GRP	451
1188	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1001ETR	10GRP	451
1189	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	2020 Wy. HB 73	2	Yes/No		3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1190	2021	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	1	LEG	1040LEG	1023CET	12GRP	477
1191	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1192	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.01	HB 166	0.01	Money		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1001ETR	10GRP	451
1193	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1023CET	12GRP	477
1194	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1001ETR	10GRP	451
1195	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
1196	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1001ETR	10GRP	452
1197	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1001ETR	10GRP	452
1198	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1001ETR	10GRP	453
1199	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1001ETR	10GRP	453
1200	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1001ETR	10GRP	451
1201	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
1202	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1023CET	12GRP	480
1203	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Manufacturer's Sales Price	2020 Ut. SB 37	0			3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1001ETR	10GRP	453
1204	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	SB 37	2	Yes/No		3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1205	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1023CET	12GRP	478
1206	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1023CET	12GRP	480
1207	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1001ETR	10GRP	450
1208	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	8	HB 4	8	Number	The tax rate for open system e-cigarettes is 8% of the wholesale sales price of the container of liquid or other substance containing nicotine.	9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1001ETR	10GRP	452
1209	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1023CET	12GRP	479
1210	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1023CET	12GRP	478
1211	2021	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	1	LEG	1040LEG	1023CET	12GRP	477
1212	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1023CET	12GRP	477
1213	2021	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	4	LEG	1040LEG	1023CET	12GRP	480
1214	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1023CET	12GRP	479
1215	2021	1	NV	Nevada	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1001ETR	10GRP	451
1216	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	DEL. CODE ANN. tit. 30, § 5305	0.05	Money		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1001ETR	10GRP	451
1217	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1218	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1001ETR	10GRP	452
1219	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1023CET	12GRP	480
1220	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1023CET	12GRP	477
1221	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1023CET	12GRP	477
1222	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1023CET	12GRP	477
1223	2021	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	1	LEG	1040LEG	1023CET	12GRP	477
1224	2021	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1001ETR	10GRP	452
1225	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1023CET	12GRP	480
1226	2021	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1023CET	12GRP	479
1227	2021	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1023CET	12GRP	477
1228	2021	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	4	LEG	1040LEG	1023CET	12GRP	480
1229	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 1873	2	Yes/No		5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1001ETR	10GRP	450
1230	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1001ETR	10GRP	450
1231	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1001ETR	10GRP	450
1232	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1023CET	12GRP	478
1233	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1001ETR	10GRP	451
1234	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1001ETR	10GRP	453
1235	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1023CET	12GRP	478
1236	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1001ETR	10GRP	452
1237	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
1238	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
1239	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1023CET	12GRP	478
1240	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1001ETR	10GRP	451
1241	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1023CET	12GRP	479
1242	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1023CET	12GRP	478
1243	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1001ETR	10GRP	452
1244	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1023CET	12GRP	478
1245	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1001ETR	10GRP	453
1246	2021	1	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1001ETR	10GRP	451
1247	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1023CET	12GRP	477
1248	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1001ETR	10GRP	450
1249	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1023CET	12GRP	479
1250	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1023CET	12GRP	479
1251	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1001ETR	10GRP	453
1252	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1023CET	12GRP	479
1253	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1254	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1023CET	12GRP	479
1255	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1023CET	12GRP	480
1256	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1001ETR	10GRP	453
1257	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1023CET	12GRP	480
1258	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1001ETR	10GRP	450
1259	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1023CET	12GRP	477
1260	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1023CET	12GRP	477
1261	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1001ETR	10GRP	450
1262	2021	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	2	LEG	1040LEG	1023CET	12GRP	478
1263	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1023CET	12GRP	480
1264	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1023CET	12GRP	479
1265	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1023CET	12GRP	479
1266	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(15.0979, 145.6739)	1	LEG	1040LEG	1001ETR	10GRP	450
1267	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1023CET	12GRP	480
1268	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1023CET	12GRP	479
1269	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1001ETR	10GRP	453
1270	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1023CET	12GRP	478
1271	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Distributor's Sales Price	HB 351	0			4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1001ETR	10GRP	453
1272	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1023CET	12GRP	477
1273	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1001ETR	10GRP	452
1274	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1023CET	12GRP	478
1275	2021	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
1276	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1001ETR	10GRP	451
1277	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1001ETR	10GRP	450
1278	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1023CET	12GRP	477
1279	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	KAN. STAT. ANN. § 79-3399	2	Yes/No	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1001ETR	10GRP	450
1280	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1023CET	12GRP	480
1281	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
1282	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1023CET	12GRP	477
1283	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Manufacturer's List Price	COLO. REV. STAT. § 39-28.6-103	0			7/8/2020	1/1/2021	(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1001ETR	10GRP	453
1284	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1001ETR	10GRP	452
1285	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1001ETR	10GRP	451
1286	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per vapor volume	HB 166	0			7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1001ETR	10GRP	453
1287	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1023CET	12GRP	480
1288	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	DEL. CODE ANN. tit. 30, § 5305	2	Yes/No		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1001ETR	10GRP	450
1289	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1023CET	12GRP	477
1290	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1001ETR	10GRP	453
1291	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.01	HB 166	0.01	Money		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1001ETR	10GRP	451
1292	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1023CET	12GRP	477
1293	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1023CET	12GRP	477
1294	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1023CET	12GRP	477
1295	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1023CET	12GRP	480
1296	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1023CET	12GRP	480
1297	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1001ETR	10GRP	452
1298	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4196	2	Yes/No		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1001ETR	10GRP	450
1299	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1023CET	12GRP	480
1300	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1023CET	12GRP	477
1301	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	15	2020 Wy. HB 73	15	Number	There is a 7.5% tax upon the use or storage by consumers of e-cigarettes and vapor material (only applies if excise tax has not been paid.)	3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1302	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1023CET	12GRP	477
1303	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1023CET	12GRP	479
1304	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1023CET	12GRP	477
1305	2021	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1023CET	12GRP	480
1306	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1001ETR	10GRP	451
1307	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1023CET	12GRP	478
1308	2021	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	1	LEG	1040LEG	1023CET	12GRP	477
1309	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1023CET	12GRP	478
1310	2021	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1023CET	12GRP	479
1311	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1023CET	12GRP	477
1312	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1001ETR	10GRP	451
1313	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1001ETR	10GRP	450
1314	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1023CET	12GRP	478
1315	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1023CET	12GRP	479
1316	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.075	W. VA. CODE § 11–17–4b	0.075	Money		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1001ETR	10GRP	451
1317	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1023CET	12GRP	478
1318	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1023CET	12GRP	479
1319	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1023CET	12GRP	478
1320	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1023CET	12GRP	479
1321	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1023CET	12GRP	480
1322	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1023CET	12GRP	480
1323	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1023CET	12GRP	479
1324	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1001ETR	10GRP	453
1325	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
1326	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1023CET	12GRP	478
1327	2021	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1023CET	12GRP	479
1328	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Purchase Price	PA. STAT. ANN. tit. 72 § 8202–A	0			7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1001ETR	10GRP	453
1329	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1023CET	12GRP	479
1330	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1023CET	12GRP	478
1331	2021	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1001ETR	10GRP	453
1332	2021	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1023CET	12GRP	478
1333	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1334	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
1335	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1001ETR	10GRP	452
1336	2021	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	1	LEG	1040LEG	1023CET	12GRP	477
1337	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	LA. REV. STATE. ANN § 47:841	2	Yes/No	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1001ETR	10GRP	450
1338	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1001ETR	10GRP	450
1339	2021	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	CAL. REV & TAX CODE § 30130.51	2	Yes/No		10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1001ETR	10GRP	450
1340	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1001ETR	10GRP	452
1341	2021	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
1342	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1023CET	12GRP	478
1343	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1023CET	12GRP	478
1344	2021	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1001ETR	10GRP	450
1345	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1001ETR	10GRP	451
1346	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1023CET	12GRP	478
1347	2021	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1023CET	12GRP	478
1348	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1023CET	12GRP	479
1349	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1023CET	12GRP	480
1350	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Va. Code Ann. § 58.1-1021.01	2	Yes/No		5/21/2020	7/1/2020	(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1351	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1001ETR	10GRP	450
1352	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1023CET	12GRP	480
1353	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.066	Va Code Ann. § 58.1-1021.01	0.066	Money		5/21/2020	7/1/2020	(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1354	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1023CET	12GRP	480
1355	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1023CET	12GRP	478
1356	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1023CET	12GRP	479
1357	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	N.C. GEN. STAT. § 105-113.35	0			5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1001ETR	10GRP	453
1358	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1023CET	12GRP	478
1359	2021	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1023CET	12GRP	479
1360	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1023CET	12GRP	477
1361	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1023CET	12GRP	477
1362	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1001ETR	10GRP	451
1363	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1023CET	12GRP	480
1364	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1001ETR	10GRP	450
1365	2021	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1023CET	12GRP	477
1366	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1023CET	12GRP	477
1367	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	W. VA. CODE § 11–17–4b	2	Yes/No		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1001ETR	10GRP	450
1368	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1001ETR	10GRP	450
1369	2021	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	3	LEG	1040LEG	1023CET	12GRP	479
1370	2021	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	4	LEG	1040LEG	1023CET	12GRP	480
1371	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1023CET	12GRP	479
1372	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1001ETR	10GRP	452
1373	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1001ETR	10GRP	452
1374	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1023CET	12GRP	478
1375	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1023CET	12GRP	480
1376	2021	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1001ETR	10GRP	453
1377	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1023CET	12GRP	477
1378	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1001ETR	10GRP	452
1379	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1023CET	12GRP	479
1380	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
1381	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1023CET	12GRP	480
1382	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1023CET	12GRP	479
1383	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
1384	2021	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1001ETR	10GRP	451
1385	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1001ETR	10GRP	453
1386	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1001ETR	10GRP	452
1387	2021	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
1388	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	75	HB 4196	75	Number		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1001ETR	10GRP	452
1389	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1023CET	12GRP	477
1390	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1023CET	12GRP	477
1391	2021	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	43	HB 758	43	Number	If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.	7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
1392	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1023CET	12GRP	479
1393	2021	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1001ETR	10GRP	451
1394	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1023CET	12GRP	477
1395	2021	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1001ETR	10GRP	451
1396	2021	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1001ETR	10GRP	451
1397	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1001ETR	10GRP	452
1398	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1023CET	12GRP	480
1399	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1023CET	12GRP	479
1400	2021	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1023CET	12GRP	480
1401	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1001ETR	10GRP	453
1402	2021	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1001ETR	10GRP	452
1403	2021	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1023CET	12GRP	478
1404	2021	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of consumable material	KAN. STAT. ANN. § 79-3399	0		E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1001ETR	10GRP	453
1405	2021	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1023CET	12GRP	478
1406	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	W. VA. CODE § 11–17–4b	0			6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1001ETR	10GRP	453
1407	2021	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
1408	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1023CET	12GRP	477
1409	2021	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost	CAL. REV. & TAX CODE §§ 30123 and 30131.2	0			10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1001ETR	10GRP	453
1410	2021	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1023CET	12GRP	480
1411	2021	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1001ETR	10GRP	452
1412	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1023CET	12GRP	479
1413	2021	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1023CET	12GRP	480
1414	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 351	2	Yes/No		4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1001ETR	10GRP	450
1415	2021	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1023CET	12GRP	480
1416	2021	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	PA. STAT. ANN. tit. 72 § 8202–A	2	Yes/No		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1001ETR	10GRP	450
1417	2021	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 4	0			9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1001ETR	10GRP	453
1418	2021	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Purchase Price	2020 Wy. HB 73	0			3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1419	2021	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1023CET	12GRP	478
1420	2021	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	2	LEG	1040LEG	1023CET	12GRP	478
1421	2021	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	4	LEG	1040LEG	1023CET	12GRP	480
1422	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1023CET	12GRP	477
1423	2021	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.270	HB 1873	0.27	Money	Any accessible container of solution, regardless of whether it contains nicotine, greater than five milliliters, is taxed at a rate equal to $0.090 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.	5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1001ETR	10GRP	451
1424	2021	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1023CET	12GRP	480
1425	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1023CET	12GRP	479
1426	2021	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1427	2021	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	1	LEG	1040LEG	1023CET	12GRP	477
1428	2021	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1001ETR	10GRP	451
1429	2021	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1023CET	12GRP	478
1430	2021	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1023CET	12GRP	480
1431	2021	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Price	HB 4196	0		The excise tax does not apply to electronic nicotine delivery systems exported from the State	11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1001ETR	10GRP	453
1432	2021	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1023CET	12GRP	478
1433	2021	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1023CET	12GRP	480
1434	2021	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1023CET	12GRP	478
1435	2021	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	0			8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1001ETR	10GRP	453
1436	2021	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	LA. REV. STATE. ANN § 47:841	0.05	Money	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1001ETR	10GRP	451
1437	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1001ETR	10GRP	452
1438	2021	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1023CET	12GRP	480
1439	2021	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1023CET	12GRP	478
1440	2021	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1023CET	12GRP	480
1441	2021	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1023CET	12GRP	478
1442	2021	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	N.C. GEN. STAT. § 105-113.35	2	Yes/No	Tax only applies to liquid containing nicotine.	5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1001ETR	10GRP	450
1443	2021	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1023CET	12GRP	479
1444	2021	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(15.0979, 145.6739)	4	LEG	1040LEG	1001ETR	10GRP	453
1445	2021	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	15	HB 351	15	Number	The tax is 15% of the actual price for which the distributor sells the open vaping system.	4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1001ETR	10GRP	452
1446	2021	1	NY	New York	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1001ETR	10GRP	451
1447	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
1448	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
1449	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1023CET	12GRP	477
1450	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(15.0979, 145.6739)	2	LEG	1040LEG	1001ETR	10GRP	451
1451	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1023CET	12GRP	479
1452	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1023CET	12GRP	479
1453	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1023CET	12GRP	478
1454	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1023CET	12GRP	477
1455	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1001ETR	10GRP	453
1456	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1023CET	12GRP	477
1457	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1001ETR	10GRP	451
1458	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1001ETR	10GRP	450
1459	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1023CET	12GRP	478
1460	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1023CET	12GRP	479
1461	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1001ETR	10GRP	452
1462	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1023CET	12GRP	479
1463	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1001ETR	10GRP	453
1464	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1023CET	12GRP	480
1465	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1023CET	12GRP	478
1466	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per milliliter of solution	HB 1873	0			5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1001ETR	10GRP	453
1467	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1001ETR	10GRP	452
1468	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1023CET	12GRP	480
1469	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	DEL. CODE ANN. tit. 30, § 5305	0.05	Money		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1001ETR	10GRP	451
1470	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	W. VA. CODE § 11–17–4b	2	Yes/No		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1001ETR	10GRP	450
1471	2020	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1023CET	12GRP	478
1472	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1001ETR	10GRP	453
1473	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1023CET	12GRP	479
1474	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1001ETR	10GRP	451
1475	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1023CET	12GRP	477
1476	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1023CET	12GRP	480
1477	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1023CET	12GRP	479
1478	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1001ETR	10GRP	450
1479	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1001ETR	10GRP	452
1480	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1023CET	12GRP	479
1481	2020	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Manufacturer's Sales Price	2020 Ut. SB 37	0			3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1001ETR	10GRP	453
1482	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1023CET	12GRP	477
1483	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1023CET	12GRP	478
1484	2020	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	1	LEG	1040LEG	1023CET	12GRP	477
1485	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1001ETR	10GRP	452
1486	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1023CET	12GRP	477
1487	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1023CET	12GRP	478
1488	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 1873	2	Yes/No		5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1001ETR	10GRP	450
1489	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1023CET	12GRP	479
1490	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
1491	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1001ETR	10GRP	450
1492	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	PA. STAT. ANN. tit. 72 § 8202–A	2	Yes/No		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1001ETR	10GRP	450
1493	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
1494	2020	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	1	LEG	1040LEG	1023CET	12GRP	477
1495	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1001ETR	10GRP	451
1496	2020	1	VT	Vermont	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1001ETR	10GRP	451
1497	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1001ETR	10GRP	452
1498	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1001ETR	10GRP	450
1499	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1001ETR	10GRP	450
1500	2020	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1023CET	12GRP	478
1501	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(15.0979, 145.6739)	1	LEG	1040LEG	1001ETR	10GRP	450
1502	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1023CET	12GRP	479
1503	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1023CET	12GRP	479
1504	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.075	W. VA. CODE § 11–17–4b	0.075	Money		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1001ETR	10GRP	451
1505	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1023CET	12GRP	480
1506	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1023CET	12GRP	479
1507	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	13 L.P.R.A. § 31635	2	Yes/No		4/29/2017	4/29/2017	(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
1508	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1023CET	12GRP	480
1509	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1023CET	12GRP	478
1510	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1023CET	12GRP	480
1511	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1023CET	12GRP	477
1512	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
1513	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1001ETR	10GRP	452
1514	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1515	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1023CET	12GRP	479
1516	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	2	Yes/No		8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1001ETR	10GRP	450
1517	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1023CET	12GRP	478
1518	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	43	HB 758	43	Number	If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.	7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
1519	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1023CET	12GRP	480
1520	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1023CET	12GRP	478
1521	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1023CET	12GRP	480
1522	2020	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1023CET	12GRP	478
1523	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1023CET	12GRP	479
1524	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1023CET	12GRP	479
1525	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1023CET	12GRP	480
1526	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1001ETR	10GRP	451
1527	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1023CET	12GRP	480
1528	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1001ETR	10GRP	450
1529	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1001ETR	10GRP	452
1530	2020	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1023CET	12GRP	478
1531	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1001ETR	10GRP	452
1532	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
1533	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1023CET	12GRP	477
1534	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	LA. REV. STATE. ANN § 47:841	0.05	Money	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1001ETR	10GRP	451
1535	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1001ETR	10GRP	450
1536	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1001ETR	10GRP	452
1537	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1023CET	12GRP	479
1538	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1539	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1023CET	12GRP	477
1540	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1001ETR	10GRP	453
1541	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1001ETR	10GRP	453
1542	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1543	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1023CET	12GRP	480
1544	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1545	2021	3	NY	New York	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1001ETR	10GRP	451
1546	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1023CET	12GRP	479
1547	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1023CET	12GRP	478
1548	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1001ETR	10GRP	453
1549	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1001ETR	10GRP	452
1550	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1001ETR	10GRP	452
1551	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1023CET	12GRP	477
1552	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1023CET	12GRP	477
1553	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
1554	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1023CET	12GRP	477
1555	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1023CET	12GRP	479
1556	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	DEL. CODE ANN. tit. 30, § 5305	2	Yes/No		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1001ETR	10GRP	450
1557	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1001ETR	10GRP	452
1558	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1023CET	12GRP	479
1559	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1001ETR	10GRP	451
1560	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1001ETR	10GRP	450
1561	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1023CET	12GRP	480
1562	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1023CET	12GRP	478
1563	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1023CET	12GRP	477
1564	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1001ETR	10GRP	452
1565	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1023CET	12GRP	478
1566	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1567	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1023CET	12GRP	478
1568	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(15.0979, 145.6739)	4	LEG	1040LEG	1023CET	12GRP	480
1569	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1001ETR	10GRP	452
1570	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1001ETR	10GRP	452
1571	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1023CET	12GRP	480
1572	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1573	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1023CET	12GRP	477
1574	2020	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	2	LEG	1040LEG	1023CET	12GRP	478
1575	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1023CET	12GRP	480
1576	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1023CET	12GRP	477
1577	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1023CET	12GRP	477
1578	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1023CET	12GRP	478
1579	2020	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	1	LEG	1040LEG	1023CET	12GRP	477
1580	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1023CET	12GRP	477
1581	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1023CET	12GRP	479
1582	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	96	D.C. CODE ANN. § 47-2402 and OTR Notice 2018-02	96	Number		9/10/2018	10/1/2018	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1583	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	N.C. GEN. STAT. § 105-113.35	2	Yes/No	Tax only applies to liquid containing nicotine.	5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1001ETR	10GRP	450
1584	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1023CET	12GRP	478
1585	2020	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	3	LEG	1040LEG	1023CET	12GRP	479
1586	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1001ETR	10GRP	451
1587	2020	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	4	LEG	1040LEG	1023CET	12GRP	480
1588	2020	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	3	LEG	1040LEG	1023CET	12GRP	479
1589	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1023CET	12GRP	477
1590	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1023CET	12GRP	480
1591	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1023CET	12GRP	479
1592	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1001ETR	10GRP	453
1593	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1001ETR	10GRP	450
1594	2020	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1023CET	12GRP	477
1595	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1001ETR	10GRP	451
1596	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1023CET	12GRP	480
1597	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1023CET	12GRP	480
1598	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
1599	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1001ETR	10GRP	451
1600	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1001ETR	10GRP	451
1601	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1023CET	12GRP	477
1602	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1023CET	12GRP	478
1603	2020	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	4	LEG	1040LEG	1023CET	12GRP	480
1604	2020	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	2	LEG	1040LEG	1023CET	12GRP	478
1605	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1023CET	12GRP	480
1606	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	KAN. STAT. ANN. § 79-3399	0.05	Money	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1001ETR	10GRP	451
1607	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1023CET	12GRP	478
1608	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1609	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1001ETR	10GRP	452
1610	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1611	2020	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	4	LEG	1040LEG	1023CET	12GRP	480
1612	2020	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1023CET	12GRP	480
1613	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1023CET	12GRP	479
1614	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
1615	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
1616	2020	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	2020 Wy. HB 73	2	Yes/No		3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1617	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1001ETR	10GRP	452
1618	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1023CET	12GRP	479
1619	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1001ETR	10GRP	451
1620	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1001ETR	10GRP	450
1621	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1023CET	12GRP	477
1622	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1001ETR	10GRP	450
1623	2020	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Purchase Price	2020 Wy. HB 73	0			3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1624	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	MINN. STAT. ANN. §§ 297F.01 and 297F.05	2	Yes/No		5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1625	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1001ETR	10GRP	450
1626	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1627	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1023CET	12GRP	479
1628	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1023CET	12GRP	478
1629	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1001ETR	10GRP	451
1630	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1023CET	12GRP	478
1631	2020	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1023CET	12GRP	479
1632	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1023CET	12GRP	478
1633	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1023CET	12GRP	479
1634	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1001ETR	10GRP	452
1635	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1023CET	12GRP	478
1636	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1637	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1023CET	12GRP	479
1638	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1001ETR	10GRP	453
1639	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1640	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1023CET	12GRP	480
1641	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.01	HB 166	0.01	Money		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1001ETR	10GRP	451
1642	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1023CET	12GRP	480
1643	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1001ETR	10GRP	451
1644	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1023CET	12GRP	478
1645	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1001ETR	10GRP	450
1646	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1023CET	12GRP	480
1647	2020	3	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1001ETR	10GRP	453
1648	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of consumable material	KAN. STAT. ANN. § 79-3399	0		E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1001ETR	10GRP	453
1649	2020	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
1650	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1001ETR	10GRP	452
1651	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1001ETR	10GRP	450
1652	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
1653	2020	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	1	LEG	1040LEG	1023CET	12GRP	477
1654	2020	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1023CET	12GRP	479
1655	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1023CET	12GRP	480
1656	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1023CET	12GRP	480
1657	2020	1	IL	Illinois	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1001ETR	10GRP	451
1658	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1001ETR	10GRP	451
1659	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1023CET	12GRP	479
1660	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1023CET	12GRP	477
1661	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1023CET	12GRP	477
1662	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1023CET	12GRP	477
1663	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1023CET	12GRP	478
1664	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1023CET	12GRP	477
1665	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1001ETR	10GRP	452
1666	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1001ETR	10GRP	450
1667	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1023CET	12GRP	478
1668	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1023CET	12GRP	477
1669	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1023CET	12GRP	480
1670	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1001ETR	10GRP	451
1671	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
1672	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1023CET	12GRP	480
1673	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1023CET	12GRP	478
1674	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1001ETR	10GRP	453
1675	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1001ETR	10GRP	451
1676	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1023CET	12GRP	477
1677	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1001ETR	10GRP	453
1678	2020	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1001ETR	10GRP	452
1679	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1001ETR	10GRP	450
1680	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	3.000	13 L.P.R.A. § 31635	3	Money	E-cigarette devices are $3.00. Nicotine cartridges are to be taxed at $0.050 per milliliter of nicotine solution.	4/29/2017	4/29/2017	(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
1681	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1682	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
1683	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
1684	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1023CET	12GRP	479
1685	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1001ETR	10GRP	451
1686	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1023CET	12GRP	478
1687	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1688	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1023CET	12GRP	477
1689	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1001ETR	10GRP	452
1690	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1001ETR	10GRP	453
1691	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1023CET	12GRP	479
1692	2020	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	4	LEG	1040LEG	1023CET	12GRP	480
1693	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1023CET	12GRP	477
1694	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1023CET	12GRP	477
1695	2020	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1023CET	12GRP	480
1696	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1001ETR	10GRP	450
1697	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1023CET	12GRP	480
1698	2020	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost	CAL. REV. & TAX CODE §§ 30123 and 30131.2	0			10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1001ETR	10GRP	453
1699	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1001ETR	10GRP	453
1700	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	KAN. STAT. ANN. § 79-3399	2	Yes/No	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1001ETR	10GRP	450
1701	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1001ETR	10GRP	453
1702	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1001ETR	10GRP	452
1703	2020	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	1	LEG	1040LEG	1023CET	12GRP	477
1704	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1705	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(15.0979, 145.6739)	4	LEG	1040LEG	1001ETR	10GRP	453
1706	2020	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1001ETR	10GRP	451
1707	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1001ETR	10GRP	453
1708	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
1709	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1001ETR	10GRP	453
1710	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1001ETR	10GRP	451
1711	2020	1	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1023CET	12GRP	479
1712	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1001ETR	10GRP	452
1713	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1023CET	12GRP	480
1714	2020	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1023CET	12GRP	478
1715	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1023CET	12GRP	479
1716	2020	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1023CET	12GRP	477
1717	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1001ETR	10GRP	450
1718	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1001ETR	10GRP	452
1719	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1023CET	12GRP	477
1720	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1023CET	12GRP	479
1721	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1023CET	12GRP	480
1722	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(15.0979, 145.6739)	2	LEG	1040LEG	1023CET	12GRP	478
1723	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1001ETR	10GRP	453
1724	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1023CET	12GRP	477
1725	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1023CET	12GRP	479
1726	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1001ETR	10GRP	451
1727	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1023CET	12GRP	480
1728	2020	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	15	2020 Wy. HB 73	15	Number	There is a 7.5% tax upon the use or storage by consumers of e-cigarettes and vapor material (only applies if excise tax has not been paid.)	3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1729	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
1730	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1023CET	12GRP	478
1731	2020	1	NY	New York	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1001ETR	10GRP	451
1732	2020	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	1	LEG	1040LEG	1023CET	12GRP	477
1733	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1023CET	12GRP	479
1734	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1023CET	12GRP	479
1735	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1023CET	12GRP	477
1736	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
1737	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1023CET	12GRP	480
1738	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1001ETR	10GRP	453
1739	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1023CET	12GRP	480
1740	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
1741	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
1742	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	LA. REV. STATE. ANN § 47:841	2	Yes/No	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1001ETR	10GRP	450
1743	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1023CET	12GRP	480
1744	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1001ETR	10GRP	450
1745	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1023CET	12GRP	480
1746	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
1747	2020	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	59.27	CAL. REV. & TAX CODE §§ 30123 and 30131.2	59.27	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Board of Equalization.		7/1/2019	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1748	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1001ETR	10GRP	451
1749	2020	1	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	1	LEG	1040LEG	1023CET	12GRP	477
1750	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1023CET	12GRP	480
1751	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
1752	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1023CET	12GRP	479
1753	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1001ETR	10GRP	452
1754	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1001ETR	10GRP	452
1755	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 758	0			7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
1756	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1023CET	12GRP	480
1757	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
1758	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1023CET	12GRP	478
1759	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1023CET	12GRP	478
1760	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1023CET	12GRP	479
1761	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1023CET	12GRP	479
1762	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1023CET	12GRP	479
1763	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1001ETR	10GRP	453
1764	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1001ETR	10GRP	450
1765	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1023CET	12GRP	478
1766	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1001ETR	10GRP	451
1767	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1001ETR	10GRP	451
1768	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1001ETR	10GRP	451
1769	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1023CET	12GRP	478
1770	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1001ETR	10GRP	452
1771	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
1772	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1023CET	12GRP	477
1773	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
1774	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1023CET	12GRP	477
1775	2020	1	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	4	LEG	1040LEG	1023CET	12GRP	480
1776	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1001ETR	10GRP	453
1777	2020	1	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1023CET	12GRP	478
1778	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1001ETR	10GRP	451
1779	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1001ETR	10GRP	451
1780	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1001ETR	10GRP	451
1781	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1023CET	12GRP	479
1782	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1023CET	12GRP	478
1783	2020	1	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1023CET	12GRP	478
1784	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1023CET	12GRP	480
1785	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1001ETR	10GRP	453
1786	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Purchase Price	PA. STAT. ANN. tit. 72 § 8202–A	0			7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1001ETR	10GRP	453
1787	2020	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1023CET	12GRP	479
1788	2020	1	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	3	LEG	1040LEG	1023CET	12GRP	479
1789	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1001ETR	10GRP	452
1790	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1001ETR	10GRP	453
1791	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1001ETR	10GRP	450
1792	2020	1	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	3	LEG	1040LEG	1023CET	12GRP	479
1793	2020	1	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1023CET	12GRP	478
1794	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
1795	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(15.0979, 145.6739)	2	LEG	1040LEG	1001ETR	10GRP	451
1796	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1023CET	12GRP	478
1797	2020	1	NJ	New Jersey	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	10	AB 5385	10	Number	10% tax on container e-liquid only; container e-liquid exempt from $0.10 tax on liquid nicotine.	6/30/2019	11/1/2019	(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1001ETR	10GRP	452
1798	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1001ETR	10GRP	453
1799	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1001ETR	10GRP	453
1800	2020	1	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
1801	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1023CET	12GRP	478
1802	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.0500	N.C. GEN. STAT. § 105-113.35	0.05	Money		5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1001ETR	10GRP	451
1803	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1001ETR	10GRP	452
1804	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1023CET	12GRP	477
1805	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1001ETR	10GRP	453
1806	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1001ETR	10GRP	453
1807	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1001ETR	10GRP	453
1808	2020	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	CAL. REV & TAX CODE § 30130.51	2	Yes/No		10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1001ETR	10GRP	450
1809	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1023CET	12GRP	477
1810	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1023CET	12GRP	479
1811	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1023CET	12GRP	479
1812	2020	1	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1001ETR	10GRP	450
1813	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1023CET	12GRP	480
1814	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	40	PA. STAT. ANN. tit. 72 § 8202–A	40	Number		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1001ETR	10GRP	452
1815	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1001ETR	10GRP	451
1816	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1023CET	12GRP	477
1817	2020	1	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1023CET	12GRP	477
1818	2020	1	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1023CET	12GRP	477
1819	2020	1	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1023CET	12GRP	478
1820	2020	1	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1001ETR	10GRP	450
1821	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1001ETR	10GRP	451
1822	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1001ETR	10GRP	453
1823	2020	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	3	LEG	1040LEG	1023CET	12GRP	479
1824	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1023CET	12GRP	480
1825	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1023CET	12GRP	478
1826	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1001ETR	10GRP	451
1827	2020	1	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1828	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1023CET	12GRP	477
1829	2020	1	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per vapor volume	HB 166	0			7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1001ETR	10GRP	453
1830	2020	1	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1001ETR	10GRP	450
1831	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per fluid milliliter	DEL. CODE ANN. tit. 30, § 5305	0			7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1001ETR	10GRP	453
1832	2020	1	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1023CET	12GRP	480
1833	2020	1	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1023CET	12GRP	479
1834	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1023CET	12GRP	477
1835	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1001ETR	10GRP	452
1836	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1023CET	12GRP	478
1837	2020	1	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1001ETR	10GRP	453
1838	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1001ETR	10GRP	453
1839	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1023CET	12GRP	480
1840	2020	1	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	4	LEG	1040LEG	1023CET	12GRP	480
1841	2020	1	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
1842	2020	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1001ETR	10GRP	452
1843	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	W. VA. CODE § 11–17–4b	0			6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1001ETR	10GRP	453
1844	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1023CET	12GRP	479
1845	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1023CET	12GRP	477
1846	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1023CET	12GRP	477
1847	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1023CET	12GRP	480
1848	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1023CET	12GRP	477
1849	2020	1	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.270	HB 1873	0.27	Money	Any accessible container of solution, regardless of whether it contains nicotine, greater than five milliliters, is taxed at a rate equal to $0.090 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.	5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1001ETR	10GRP	451
1850	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1001ETR	10GRP	452
1851	2020	1	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1023CET	12GRP	478
1852	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1023CET	12GRP	478
1853	2020	1	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1001ETR	10GRP	452
1854	2020	1	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1023CET	12GRP	478
1855	2020	1	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1001ETR	10GRP	452
1856	2020	1	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1023CET	12GRP	480
1857	2020	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
1858	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1001ETR	10GRP	450
1859	2020	1	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1023CET	12GRP	478
1860	2020	1	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1001ETR	10GRP	453
1861	2020	1	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1001ETR	10GRP	451
1862	2020	1	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 758	2	Yes/No		7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
1863	2020	1	NV	Nevada	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1001ETR	10GRP	451
1864	2020	1	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	4	LEG	1040LEG	1023CET	12GRP	480
1865	2020	1	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1023CET	12GRP	478
1866	2020	1	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
1867	2020	1	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1023CET	12GRP	480
1868	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	MINN. STAT. ANN. §§ 297F.01 and 297F.05	0			5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1001ETR	10GRP	453
1869	2020	1	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1023CET	12GRP	479
1870	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	N.C. GEN. STAT. § 105-113.35	0			5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1001ETR	10GRP	453
1871	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1023CET	12GRP	480
1872	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1001ETR	10GRP	452
1873	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1001ETR	10GRP	453
1874	2020	1	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1023CET	12GRP	478
1875	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1001ETR	10GRP	452
1876	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	0			8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1001ETR	10GRP	453
1877	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1001ETR	10GRP	451
1878	2020	1	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1023CET	12GRP	480
1879	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1023CET	12GRP	478
1880	2020	1	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1001ETR	10GRP	450
1881	2020	1	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1001ETR	10GRP	450
1882	2020	1	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1023CET	12GRP	480
1883	2020	1	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	95	MINN. STAT. ANN. §§ 297F.01 and 297F.05	95	Number		5/23/2013	7/1/2013	(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1884	2020	1	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1001ETR	10GRP	452
1885	2020	1	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1001ETR	10GRP	450
1886	2020	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1023CET	12GRP	478
1887	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1023CET	12GRP	477
1888	2020	1	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1023CET	12GRP	479
1889	2020	1	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1023CET	12GRP	479
1890	2020	1	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1001ETR	10GRP	451
1891	2020	1	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per liquid milliliter of nicotine	LA. REV. STATE. ANN § 47:841	0		E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1001ETR	10GRP	453
1892	2020	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	SB 37	2	Yes/No		3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1893	2020	1	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1001ETR	10GRP	450
1894	2020	1	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1895	2020	1	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1001ETR	10GRP	451
1896	2020	1	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1023CET	12GRP	477
1897	2020	1	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1023CET	12GRP	479
1898	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1023CET	12GRP	477
1899	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	65	OR. REV. STAT. §§ 323.500 and 323.505	65	Number		11/2/2020	1/1/2021	(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1001ETR	10GRP	452
1900	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1001ETR	10GRP	452
1901	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1023CET	12GRP	478
1902	2021	3	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	1	LEG	1040LEG	1023CET	12GRP	477
1903	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1023CET	12GRP	477
1904	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1905	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1023CET	12GRP	477
1906	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1001ETR	10GRP	450
1907	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	OR. REV. STAT. §§ 323.500 and 323.505	0			11/2/2020	1/1/2021	(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1001ETR	10GRP	453
1908	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1023CET	12GRP	480
1909	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1023CET	12GRP	477
1910	2021	3	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	3	LEG	1040LEG	1023CET	12GRP	479
1911	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	4	LEG	1040LEG	1023CET	12GRP	480
1912	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1001ETR	10GRP	450
1913	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1023CET	12GRP	479
1914	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1023CET	12GRP	477
1915	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 758	2	Yes/No		7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
1916	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1023CET	12GRP	479
1917	2021	3	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	1	LEG	1040LEG	1023CET	12GRP	477
1918	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
1919	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1023CET	12GRP	480
1920	2020	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56	SB 37	56	Number	includes an electronic cigarette substance and a prefilled electronic cigarette	3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1001ETR	10GRP	452
1921	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	1.83	SB 37	1.83	Money	per ounce and on the basis of the net weight of the alternative nicotine product as listed by the manufacturer.	3/30/2020	7/1/2021	(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1922	2018	2	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	60	D.C. CODE ANN. § 47-2402 and OTR Notice 2017-03	60	Number		8/18/2017	10/1/2017	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1923	2017	4	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	60	D.C. CODE ANN. § 47-2402 and OTR Notice 2017-03	60	Number		8/18/2017	10/1/2017	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1924	2018	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	60	D.C. CODE ANN. § 47-2402 and OTR Notice 2017-03	60	Number		8/18/2017	10/1/2017	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1925	2018	1	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	60	D.C. CODE ANN. § 47-2402 and OTR Notice 2017-03	60	Number		8/18/2017	10/1/2017	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
1926	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.220833, -66.590149)	3	LEG	1040LEG	1023CET	12GRP	479
1927	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1001ETR	10GRP	451
1928	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1001ETR	10GRP	451
1929	2020	3	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1023CET	12GRP	477
1930	2020	3	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1023CET	12GRP	480
1931	2020	3	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1001ETR	10GRP	453
1932	2020	3	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	1	LEG	1040LEG	1023CET	12GRP	477
1933	2020	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	PA. STAT. ANN. tit. 72 § 8202–A	2	Yes/No		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1001ETR	10GRP	450
1934	2020	3	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1023CET	12GRP	480
1935	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1023CET	12GRP	478
1936	2023	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	50	COLO. REV. STAT. § 39-28.6-103	50	Number		11/2/2020	1/1/2023	(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
1937	2021	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	30	COLO. REV. STAT. § 39-28.6-103	30	Number		11/2/2020	1/1/2021	(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
1938	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	65	OR. REV. STAT. §§ 323.500 and 323.505	65	Number		11/2/2020	1/1/2021	(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1001ETR	10GRP	452
1939	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	OR. REV. STAT. §§ 323.500 and 323.505	0			11/2/2020	1/1/2021	(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1001ETR	10GRP	453
1940	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	15	2020 Wy. HB 73	15	Number	There is a 7.5% tax upon the use or storage by consumers of e-cigarettes and vapor material (only applies if excise tax has not been paid.)	3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1001ETR	10GRP	452
1941	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1001ETR	10GRP	451
1942	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1023CET	12GRP	478
1943	2024	3	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56	COLO. REV. STAT. § 39-28.6-103	56	Number		11/2/2020	7/1/2024	(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
1944	2021	1	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	OR. REV. STAT. §§ 323.500 and 323.505	2	Yes/No		11/2/2020	1/1/2021	(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1001ETR	10GRP	450
1945	2022	1	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	35	COLO. REV. STAT. § 39-28.6-103	35	Number		11/2/2020	1/1/2022	(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
1946	2027	3	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	62	COLO. REV. STAT. § 39-28.6-103	62	Number		11/2/2020	7/1/2027	(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
1947	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
1948	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1023CET	12GRP	478
1949	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1023CET	12GRP	480
1950	2021	3	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1023CET	12GRP	478
1951	2021	3	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	4	LEG	1040LEG	1023CET	12GRP	480
1952	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1001ETR	10GRP	453
1953	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1001ETR	10GRP	451
1954	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Manufacturer's List Price	COLO. REV. STAT. § 39-28.6-103	0			7/8/2020	1/1/2021	(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1001ETR	10GRP	453
1955	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	7	SB 375	7	Number	7% of wholesale price for consumable vapor products in an open system	7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1001ETR	10GRP	452
1956	2021	3	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	3	LEG	1040LEG	1023CET	12GRP	479
1957	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1001ETR	10GRP	450
1958	2021	3	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1023CET	12GRP	479
1959	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1001ETR	10GRP	451
1960	2021	3	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	3	LEG	1040LEG	1023CET	12GRP	479
1961	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1023CET	12GRP	477
1962	2021	3	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1023CET	12GRP	479
1963	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1023CET	12GRP	480
1964	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1001ETR	10GRP	453
1965	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	2	LEG	1040LEG	1023CET	12GRP	478
1966	2022	3	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1023CET	12GRP	477
1967	2018	3	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	62.78	CAL. REV. & TAX CODE §§ 30123 and 30131.2	62.78	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Board of Equalization..		7/1/2018	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1968	2019	2	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	62.78	CAL. REV. & TAX CODE §§ 30123 and 30131.2	62.78	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Board of Equalization..		7/1/2018	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1969	2020	4	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56.93	CAL. REV. & TAX CODE §§ 30123 and 30131.2	56.93	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Department of Tax and Fee Administration.		7/1/2020	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1970	2020	3	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56.93	CAL. REV. & TAX CODE §§ 30123 and 30131.2	56.93	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Department of Tax and Fee Administration.		7/1/2020	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1971	2019	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	62.78	CAL. REV. & TAX CODE §§ 30123 and 30131.2	62.78	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Board of Equalization..		7/1/2018	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1972	2018	4	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	62.78	CAL. REV. & TAX CODE §§ 30123 and 30131.2	62.78	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Board of Equalization..		7/1/2018	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1973	2021	1	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56.93	CAL. REV. & TAX CODE §§ 30123 and 30131.2	56.93	Number	The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Department of Tax and Fee Administration.		7/1/2020	(37.63864012300047, -120.99999953799971)	3	LEG	1040LEG	1001ETR	10GRP	452
1974	2021	2	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
1975	2021	2	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	3	LEG	1040LEG	1023CET	12GRP	479
1976	2021	2	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1023CET	12GRP	479
1977	2021	2	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
1978	2021	2	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1001ETR	10GRP	452
1979	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	SB 37	2	Yes/No		3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1980	2021	3	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
1981	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	2	Yes/No		8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1001ETR	10GRP	450
1982	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1023CET	12GRP	478
1983	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1001ETR	10GRP	453
1984	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1023CET	12GRP	479
1985	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1001ETR	10GRP	450
1986	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1023CET	12GRP	477
1987	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1023CET	12GRP	480
1988	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1001ETR	10GRP	451
1989	2021	3	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1023CET	12GRP	478
1990	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1001ETR	10GRP	451
1991	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Purchase Price	PA. STAT. ANN. tit. 72 § 8202–A	0			7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1001ETR	10GRP	453
1992	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1023CET	12GRP	479
1993	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1023CET	12GRP	477
1994	2021	3	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	4	LEG	1040LEG	1023CET	12GRP	480
1995	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	1	LEG	1040LEG	1023CET	12GRP	477
1996	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1023CET	12GRP	477
1997	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1001ETR	10GRP	450
1998	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1023CET	12GRP	480
1999	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1023CET	12GRP	480
2000	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1023CET	12GRP	480
2001	2021	3	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1023CET	12GRP	478
2002	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1001ETR	10GRP	451
2003	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1023CET	12GRP	478
2004	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1023CET	12GRP	480
2005	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1023CET	12GRP	480
2006	2024	3	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.066	Va Code Ann. § 58.1-1021.02	0.066	Money	This tax rate applies to closed systems at the rate of $0.066 per milliliter.	4/17/2024	7/1/2024	(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1001ETR	10GRP	451
2007	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(13.444304, 144.793731)	1	LEG	1040LEG	1001ETR	10GRP	450
2008	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1001ETR	10GRP	451
2009	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1023CET	12GRP	480
2010	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(34.74865012400045, -92.27449074299966)	2	LEG	1040LEG	1001ETR	10GRP	451
2011	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1001ETR	10GRP	452
2012	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1023CET	12GRP	480
2013	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1023CET	12GRP	478
2014	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	2	LEG	1040LEG	1023CET	12GRP	478
2015	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1001ETR	10GRP	452
2016	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1023CET	12GRP	477
2017	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1001ETR	10GRP	453
2018	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1023CET	12GRP	477
2019	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	N.C. GEN. STAT. § 105-113.35	2	Yes/No	Tax only applies to liquid containing nicotine.	5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1001ETR	10GRP	450
2020	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1001ETR	10GRP	450
2021	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1023CET	12GRP	477
2022	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1023CET	12GRP	480
2023	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(13.444304, 144.793731)	2	LEG	1040LEG	1001ETR	10GRP	451
2024	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	N.C. GEN. STAT. § 105-113.35	0			5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1001ETR	10GRP	453
2025	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	LA. REV. STATE. ANN § 47:841	2	Yes/No	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1001ETR	10GRP	450
2026	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1023CET	12GRP	480
2027	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	1	LEG	1040LEG	1023CET	12GRP	477
2028	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1001ETR	10GRP	452
2029	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1023CET	12GRP	478
2030	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
2031	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1023CET	12GRP	477
2032	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1023CET	12GRP	479
2033	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.6410409880005, -99.36572062299967)	2	LEG	1040LEG	1001ETR	10GRP	451
2034	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.220833, -66.590149)	4	LEG	1040LEG	1023CET	12GRP	480
2035	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1001ETR	10GRP	452
2036	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1023CET	12GRP	480
2037	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	KAN. STAT. ANN. § 79-3399	0.05	Money	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1001ETR	10GRP	451
2038	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1001ETR	10GRP	452
2039	2021	3	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	1	LEG	1040LEG	1023CET	12GRP	477
2040	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	3.000	13 L.P.R.A. § 31635	3	Money	E-cigarette devices are $3.00. Nicotine cartridges are to be taxed at $0.050 per milliliter of nicotine solution.	4/29/2017	4/29/2017	(18.220833, -66.590149)	2	LEG	1040LEG	1001ETR	10GRP	451
2041	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	PA. STAT. ANN. tit. 72 § 8202–A	2	Yes/No		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	1	LEG	1040LEG	1001ETR	10GRP	450
2042	2021	3	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	4	LEG	1040LEG	1023CET	12GRP	480
2043	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1001ETR	10GRP	452
2044	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.270	HB 1873	0.27	Money	Any accessible container of solution, regardless of whether it contains nicotine, greater than five milliliters, is taxed at a rate equal to $0.090 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.	5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1001ETR	10GRP	451
2045	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	2	LEG	1040LEG	1023CET	12GRP	478
2046	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.0500	N.C. GEN. STAT. § 105-113.35	0.05	Money		5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1001ETR	10GRP	451
2047	2021	3	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	4	LEG	1040LEG	1023CET	12GRP	480
2048	2021	3	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(37.63864012300047, -120.99999953799971)	2	LEG	1040LEG	1001ETR	10GRP	451
2049	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1001ETR	10GRP	451
2050	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	3	LEG	1040LEG	1023CET	12GRP	479
2051	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	1	LEG	1040LEG	1023CET	12GRP	477
2052	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1001ETR	10GRP	453
2053	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	4	LEG	1040LEG	1023CET	12GRP	480
2054	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per milliliter of consumable material	KAN. STAT. ANN. § 79-3399	0		E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof.	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1001ETR	10GRP	453
2055	2021	3	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1023CET	12GRP	477
2056	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1001ETR	10GRP	451
2057	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(15.0979, 145.6739)	1	LEG	1040LEG	1001ETR	10GRP	450
2058	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1023CET	12GRP	477
2059	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	4	LEG	1040LEG	1023CET	12GRP	480
2060	2021	3	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	1	LEG	1040LEG	1023CET	12GRP	477
2061	2021	3	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	W. VA. CODE § 11–17–4b	2	Yes/No		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1001ETR	10GRP	450
2062	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	KAN. STAT. ANN. § 79-3399	2	Yes/No	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1001ETR	10GRP	450
2063	2020	3	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1001ETR	10GRP	453
2064	2021	3	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	3	LEG	1040LEG	1023CET	12GRP	479
2065	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1023CET	12GRP	480
2066	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1023CET	12GRP	477
2067	2021	3	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	4	LEG	1040LEG	1023CET	12GRP	480
2068	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1023CET	12GRP	479
2069	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	1	LEG	1040LEG	1023CET	12GRP	477
2070	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1023CET	12GRP	478
2071	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1001ETR	10GRP	452
2072	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	56	SB 37	56	Number	includes an electronic cigarette substance and a prefilled electronic cigarette	3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1001ETR	10GRP	452
2073	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1023CET	12GRP	477
2074	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	2	LEG	1040LEG	1023CET	12GRP	478
2075	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1023CET	12GRP	479
2076	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1023CET	12GRP	480
2077	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1001ETR	10GRP	452
2078	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(13.444304, 144.793731)	4	LEG	1040LEG	1001ETR	10GRP	453
2079	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1023CET	12GRP	477
2080	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Manufacturer's Sales Price	2020 Ut. SB 37	0			3/30/2020	7/1/2020	(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1001ETR	10GRP	453
2081	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	COLO. REV. STAT. § 39-28.6-103	2	Yes/No		7/8/2020	1/1/2021	(38.843840757000464, -106.13361092099967)	1	LEG	1040LEG	1001ETR	10GRP	450
2082	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1023CET	12GRP	477
2083	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1023CET	12GRP	479
2084	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1001ETR	10GRP	451
2085	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1023CET	12GRP	478
2086	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	2	LEG	1040LEG	1023CET	12GRP	478
2087	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(21.304850435000446, -157.85774940299973)	2	LEG	1040LEG	1001ETR	10GRP	451
2088	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(11.3246908, 166.84174239999993)	3	LEG	1040LEG	1001ETR	10GRP	452
2089	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.84057112200048, -86.63186076199969)	4	LEG	1040LEG	1001ETR	10GRP	453
2090	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	MINN. STAT. ANN. §§ 297F.01 and 297F.05	0			5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1001ETR	10GRP	453
2091	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	2	LEG	1040LEG	1023CET	12GRP	478
2092	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1023CET	12GRP	479
2093	2021	3	NJ	New Jersey	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	10	AB 5385	10	Number	10% tax on container e-liquid only; container e-liquid exempt from $0.10 tax on liquid nicotine.	6/30/2019	11/1/2019	(40.13057004800049, -74.27369128799967)	3	LEG	1040LEG	1001ETR	10GRP	452
2094	2021	3	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost	CAL. REV. & TAX CODE §§ 30123 and 30131.2	0			10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1001ETR	10GRP	453
2095	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	3	LEG	1040LEG	1023CET	12GRP	479
2096	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	DEL. CODE ANN. tit. 30, § 5305	2	Yes/No		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	1	LEG	1040LEG	1001ETR	10GRP	450
2097	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1001ETR	10GRP	451
2098	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(15.0979, 145.6739)	4	LEG	1040LEG	1023CET	12GRP	480
2099	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1001ETR	10GRP	452
2100	2021	3	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	1	LEG	1040LEG	1023CET	12GRP	477
2101	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1001ETR	10GRP	452
2102	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(15.0979, 145.6739)	2	LEG	1040LEG	1023CET	12GRP	478
2103	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
2104	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1023CET	12GRP	480
2105	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(13.444304, 144.793731)	3	LEG	1040LEG	1001ETR	10GRP	452
2106	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1023CET	12GRP	478
2107	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1001ETR	10GRP	452
2108	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 758	0			7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1001ETR	10GRP	453
2109	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	3	LEG	1040LEG	1023CET	12GRP	479
2110	2021	3	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	3	LEG	1040LEG	1023CET	12GRP	479
2111	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1001ETR	10GRP	452
2112	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	1	LEG	1040LEG	1023CET	12GRP	477
2113	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per fluid milliliter	DEL. CODE ANN. tit. 30, § 5305	0			7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1001ETR	10GRP	453
2114	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1023CET	12GRP	478
2115	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(18.335765, -64.896335)	3	LEG	1040LEG	1023CET	12GRP	479
2116	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	2	LEG	1040LEG	1023CET	12GRP	478
2117	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	45	VI ST T. 33 § 42	45	Number		3/23/2016		(18.335765, -64.896335)	3	LEG	1040LEG	1001ETR	10GRP	452
2118	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1023CET	12GRP	480
2119	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	2	LEG	1040LEG	1023CET	12GRP	478
2120	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	43	HB 758	43	Number	If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.	7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
2121	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	4	LEG	1040LEG	1023CET	12GRP	480
2122	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	3	LEG	1040LEG	1023CET	12GRP	479
2123	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1001ETR	10GRP	452
2124	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	8	HB 4	8	Number	The tax rate for open system e-cigarettes is 8% of the wholesale sales price of the container of liquid or other substance containing nicotine.	9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1001ETR	10GRP	452
2125	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1001ETR	10GRP	451
2126	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1023CET	12GRP	480
2127	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	3	LEG	1040LEG	1023CET	12GRP	479
2128	2021	3	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1023CET	12GRP	480
2129	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	96	D.C. CODE ANN. § 47-2402 and OTR Notice 2018-02	96	Number		9/10/2018	10/1/2018	(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1001ETR	10GRP	452
2130	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1023CET	12GRP	478
2131	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1023CET	12GRP	478
2132	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.74865012400045, -92.27449074299966)	4	LEG	1040LEG	1001ETR	10GRP	453
2133	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1023CET	12GRP	477
2134	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
2135	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	4	LEG	1040LEG	1023CET	12GRP	480
2136	2019	1	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
2137	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	per milliliter of solution	HB 1873	0			5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1001ETR	10GRP	453
2138	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1023CET	12GRP	480
2139	2016	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
2140	2016	2	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
2141	2016	2	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
2142	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	1.50	HB 351	1.5	Money	The tax is $1.50 per closed vapor /pre-filled cartridge.	4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1001ETR	10GRP	451
2143	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1001ETR	10GRP	450
2144	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	3	LEG	1040LEG	1023CET	12GRP	479
2145	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1023CET	12GRP	477
2146	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1001ETR	10GRP	453
2147	2021	3	VT	Vermont	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1001ETR	10GRP	451
2148	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Distributor's Sales Price	HB 351	0			4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1001ETR	10GRP	453
2149	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1023CET	12GRP	479
2150	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1023CET	12GRP	477
2151	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1023CET	12GRP	477
2152	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.066	Va Code Ann. § 58.1-1021.01	0.066	Money		5/21/2020	7/1/2020	(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1001ETR	10GRP	451
2153	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.30	HB 4	0.3	Money	The tax rate for closed system e-cigarettes is $0.30 per milliliter on the volume of the liquid or other substance containing nicotine as listed by the manufacturer.	9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1001ETR	10GRP	451
2154	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1001ETR	10GRP	450
2155	2021	3	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1023CET	12GRP	480
2156	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1001ETR	10GRP	451
2157	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1001ETR	10GRP	452
2158	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1001ETR	10GRP	450
2159	2021	3	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1023CET	12GRP	479
2160	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	1	LEG	1040LEG	1023CET	12GRP	477
2161	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1023CET	12GRP	478
2162	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1001ETR	10GRP	453
2163	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(13.444304, 144.793731)	1	LEG	1040LEG	1023CET	12GRP	477
2164	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	95	MINN. STAT. ANN. §§ 297F.01 and 297F.05	95	Number		5/23/2013	7/1/2013	(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1001ETR	10GRP	452
2165	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1001ETR	10GRP	450
2166	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	2	LEG	1040LEG	1023CET	12GRP	478
2167	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1023CET	12GRP	480
2168	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(39.766910452000445, -86.14996019399968)	1	LEG	1040LEG	1001ETR	10GRP	450
2169	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(-14.3016396, -170.69618149999997)	1	LEG	1040LEG	1001ETR	10GRP	450
2170	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1001ETR	10GRP	451
2171	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1001ETR	10GRP	450
2172	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	3	LEG	1040LEG	1023CET	12GRP	479
2173	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per vapor volume	HB 166	0			7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	4	LEG	1040LEG	1001ETR	10GRP	453
2174	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(13.444304, 144.793731)	3	LEG	1040LEG	1023CET	12GRP	479
2175	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	2	LEG	1040LEG	1023CET	12GRP	478
2176	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1001ETR	10GRP	453
2177	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1023CET	12GRP	477
2178	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1023CET	12GRP	480
2179	2021	3	NV	Nevada	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.493240390000494, -117.07184056399967)	2	LEG	1040LEG	1001ETR	10GRP	451
2180	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1023CET	12GRP	479
2181	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1001ETR	10GRP	452
2182	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	3	LEG	1040LEG	1023CET	12GRP	479
2183	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1001ETR	10GRP	450
2184	2021	3	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	2	LEG	1040LEG	1023CET	12GRP	478
2185	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	1	LEG	1040LEG	1023CET	12GRP	477
2186	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	4	LEG	1040LEG	1023CET	12GRP	480
2187	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	2	LEG	1040LEG	1023CET	12GRP	478
2188	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.05	SB 375	0.05	Money	$0.05 per ml for consumable vapor products in a closed system	7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1001ETR	10GRP	451
2189	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(28.932040377000476, -81.92896053899966)	3	LEG	1040LEG	1001ETR	10GRP	452
2190	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(18.335765, -64.896335)	4	LEG	1040LEG	1023CET	12GRP	480
2191	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	13 L.P.R.A. § 31635	2	Yes/No		4/29/2017	4/29/2017	(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
2192	2022	2	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1023CET	12GRP	477
2193	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.335765, -64.896335)	1	LEG	1040LEG	1023CET	12GRP	477
2194	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(13.444304, 144.793731)	2	LEG	1040LEG	1023CET	12GRP	478
2195	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per liquid milliliter of nicotine	LA. REV. STATE. ANN § 47:841	0		E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	4	LEG	1040LEG	1001ETR	10GRP	453
2196	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4196	2	Yes/No		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1001ETR	10GRP	450
2197	2021	3	IN	Indiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1023CET	12GRP	479
2198	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(18.220833, -66.590149)	4	LEG	1040LEG	1001ETR	10GRP	453
2199	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1023CET	12GRP	477
2200	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1001ETR	10GRP	453
2201	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1023CET	12GRP	479
2202	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1023CET	12GRP	480
2203	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1023CET	12GRP	479
2204	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1023CET	12GRP	479
2205	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(46.35564873600049, -94.79420050299967)	2	LEG	1040LEG	1001ETR	10GRP	451
2206	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1023CET	12GRP	480
2207	2021	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1023CET	12GRP	479
2208	2021	3	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	3	LEG	1040LEG	1023CET	12GRP	479
2209	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.220833, -66.590149)	2	LEG	1040LEG	1023CET	12GRP	478
2210	2021	3	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	1	LEG	1040LEG	1023CET	12GRP	477
2211	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1023CET	12GRP	478
2212	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	DEL. CODE ANN. tit. 30, § 5305	0.05	Money		7/3/2017	1/1/2018	(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1001ETR	10GRP	451
2213	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1023CET	12GRP	480
2214	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(35.47203135600046, -97.52107021399968)	4	LEG	1040LEG	1001ETR	10GRP	453
2215	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1023CET	12GRP	477
2216	2021	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
2217	2021	3	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1023CET	12GRP	477
2218	2021	3	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	1	LEG	1040LEG	1023CET	12GRP	477
2219	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1001ETR	10GRP	453
2220	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 1873	2	Yes/No		5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1001ETR	10GRP	450
2221	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.70828019300046, -71.52247031399963)	3	LEG	1040LEG	1023CET	12GRP	479
2222	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.68094058000048, -85.77449091399967)	1	LEG	1040LEG	1001ETR	10GRP	450
2223	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
2224	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1001ETR	10GRP	451
2225	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1023CET	12GRP	479
2226	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1001ETR	10GRP	452
2227	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	SB 375	2	Yes/No		7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	1	LEG	1040LEG	1001ETR	10GRP	450
2228	2021	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(15.0979, 145.6739)	4	LEG	1040LEG	1001ETR	10GRP	453
2229	2021	3	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1001ETR	10GRP	451
2230	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	3	LEG	1040LEG	1023CET	12GRP	479
2231	2024	2	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	20	Md. Tax - General Code Ann. § 11-104	20	Number	If the vaping liquid is 5ml or less, then it is 60% of the taxable price.	5/16/2024	6/1/2024	(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1001ETR	10GRP	452
2232	2021	3	WA	Washington	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(47.52227862900048, -120.47001078999972)	1	LEG	1040LEG	1023CET	12GRP	477
2233	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1001ETR	10GRP	452
2234	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1023CET	12GRP	479
2235	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	1	LEG	1040LEG	1023CET	12GRP	477
2236	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1023CET	12GRP	479
2237	2021	3	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1001ETR	10GRP	452
2238	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	4	LEG	1040LEG	1023CET	12GRP	480
2239	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1023CET	12GRP	479
2240	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	3	LEG	1040LEG	1023CET	12GRP	479
2241	2021	3	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	3	LEG	1040LEG	1023CET	12GRP	479
2242	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1023CET	12GRP	477
2243	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1001ETR	10GRP	450
2244	2020	3	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1001ETR	10GRP	450
2245	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1023CET	12GRP	478
2246	2021	3	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1023CET	12GRP	478
2247	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1023CET	12GRP	479
2248	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1001ETR	10GRP	452
2249	2021	3	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	2	LEG	1040LEG	1023CET	12GRP	478
2250	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	4	LEG	1040LEG	1023CET	12GRP	480
2251	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	2	LEG	1040LEG	1023CET	12GRP	478
2252	2021	3	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1023CET	12GRP	478
2253	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Cost Price	SB 375	0			7/22/2020	1/1/2021	(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1001ETR	10GRP	453
2254	2021	3	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1023CET	12GRP	480
2255	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1001ETR	10GRP	450
2256	2021	3	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Per fluid milliliter	W. VA. CODE § 11–17–4b	0			6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1001ETR	10GRP	453
2257	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	OR. REV. STAT. §§ 323.500 and 323.505	2	Yes/No		11/2/2020	1/1/2021	(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1001ETR	10GRP	450
2258	2021	3	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1001ETR	10GRP	453
2259	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1023CET	12GRP	477
2260	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(42.46940091300047, -93.81649055599968)	1	LEG	1040LEG	1001ETR	10GRP	450
2261	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	3	LEG	1040LEG	1023CET	12GRP	479
2262	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1023CET	12GRP	477
2263	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1001ETR	10GRP	453
2264	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
2265	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	0			8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1001ETR	10GRP	453
2266	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1001ETR	10GRP	450
2267	2021	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
2268	2021	3	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	2	LEG	1040LEG	1023CET	12GRP	478
2269	2024	3	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	20	Md. Tax - General Code Ann. § 11-104	20	Number	If the vaping liquid is 5ml or less, then it is 60% of the taxable price.	5/16/2024	6/1/2024	(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1001ETR	10GRP	452
2270	2021	3	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1023CET	12GRP	477
2271	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1001ETR	10GRP	453
2272	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	4	LEG	1040LEG	1023CET	12GRP	480
2273	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	2	LEG	1040LEG	1023CET	12GRP	478
2274	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.23554134300048, -108.10983035299967)	3	LEG	1040LEG	1023CET	12GRP	479
2275	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1001ETR	10GRP	452
2276	2021	3	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	4	LEG	1040LEG	1023CET	12GRP	480
2277	2021	3	WI	Wisconsin	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1001ETR	10GRP	452
2278	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1023CET	12GRP	478
2279	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	2	LEG	1040LEG	1023CET	12GRP	478
2280	2021	3	WV	West Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.075	W. VA. CODE § 11–17–4b	0.075	Money		6/13/2016	7/1/2016	(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1001ETR	10GRP	451
2281	2021	3	NV	Nevada	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(39.493240390000494, -117.07184056399967)	1	LEG	1040LEG	1023CET	12GRP	477
2282	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1001ETR	10GRP	451
2283	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.645970271000465, -84.77497104799966)	2	LEG	1040LEG	1023CET	12GRP	478
2284	2021	3	AK	Alaska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(64.84507995700051, -147.72205903599973)	3	LEG	1040LEG	1001ETR	10GRP	452
2285	2021	3	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	4	LEG	1040LEG	1023CET	12GRP	480
2286	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.84057112200048, -86.63186076199969)	3	LEG	1040LEG	1001ETR	10GRP	452
2287	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	LA. REV. STATE. ANN § 47:841	0.05	Money	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1001ETR	10GRP	451
2288	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1023CET	12GRP	477
2289	2021	3	MN	Minnesota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	MINN. STAT. ANN. §§ 297F.01 and 297F.05	2	Yes/No		5/11/2010	8/1/2010	(46.35564873600049, -94.79420050299967)	1	LEG	1040LEG	1001ETR	10GRP	450
2290	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1023CET	12GRP	478
2291	2021	3	RI	Rhode Island	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(41.70828019300046, -71.52247031399963)	4	LEG	1040LEG	1001ETR	10GRP	453
2292	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1023CET	12GRP	478
2293	2021	3	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1023CET	12GRP	479
2294	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1023CET	12GRP	478
2295	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1023CET	12GRP	480
2296	2021	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1001ETR	10GRP	451
2297	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1023CET	12GRP	478
2298	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1023CET	12GRP	478
2299	2021	3	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	1	LEG	1040LEG	1023CET	12GRP	477
2300	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	75	HB 4196	75	Number		11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	3	LEG	1040LEG	1001ETR	10GRP	452
2301	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1001ETR	10GRP	451
2302	2021	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1001ETR	10GRP	450
2303	2021	3	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	2	LEG	1040LEG	1023CET	12GRP	478
2304	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	4	LEG	1040LEG	1023CET	12GRP	480
2305	2021	3	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	4	LEG	1040LEG	1023CET	12GRP	480
2306	2021	3	KY	Kentucky	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 351	2	Yes/No		4/13/2020	8/1/2020	(37.645970271000465, -84.77497104799966)	1	LEG	1040LEG	1001ETR	10GRP	450
2307	2021	3	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	4	LEG	1040LEG	1023CET	12GRP	480
2308	2021	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1001ETR	10GRP	450
2309	2021	3	SD	South Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.353130053000484, -100.3735306369997)	4	LEG	1040LEG	1001ETR	10GRP	453
2310	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1001ETR	10GRP	452
2311	2021	3	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	1	LEG	1040LEG	1023CET	12GRP	477
2312	2021	3	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	4	LEG	1040LEG	1023CET	12GRP	480
2313	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	2020 Wy. HB 73	2	Yes/No		3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	1	LEG	1040LEG	1001ETR	10GRP	450
2314	2021	3	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	2	LEG	1040LEG	1023CET	12GRP	478
2315	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1023CET	12GRP	479
2316	2021	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(18.220833, -66.590149)	3	LEG	1040LEG	1001ETR	10GRP	452
2317	2021	3	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(41.6410409880005, -99.36572062299967)	1	LEG	1040LEG	1001ETR	10GRP	450
2318	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1023CET	12GRP	479
2319	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1023CET	12GRP	479
2320	2021	3	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1023CET	12GRP	478
2321	2021	3	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1023CET	12GRP	479
2322	2021	3	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	4	LEG	1040LEG	1023CET	12GRP	480
2323	2021	3	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	CAL. REV & TAX CODE § 30130.51	2	Yes/No		10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1001ETR	10GRP	450
2324	2021	3	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1001ETR	10GRP	451
2325	2021	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Price	HB 4196	0		The excise tax does not apply to electronic nicotine delivery systems exported from the State	11/27/2019	6/1/2020	(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1001ETR	10GRP	453
2326	2020	3	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1001ETR	10GRP	453
2327	2021	3	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(40.06021014100048, -82.40426005599966)	3	LEG	1040LEG	1001ETR	10GRP	452
2328	2021	3	IL	Illinois	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.48501028300046, -88.99771017799969)	2	LEG	1040LEG	1001ETR	10GRP	451
2329	2021	3	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	30	COLO. REV. STAT. § 39-28.6-103	30	Number		11/2/2020	1/1/2021	(38.843840757000464, -106.13361092099967)	3	LEG	1040LEG	1001ETR	10GRP	452
2330	2021	3	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1001ETR	10GRP	451
2331	2021	3	TN	Tennessee	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(35.68094058000048, -85.77449091399967)	2	LEG	1040LEG	1001ETR	10GRP	451
2332	2021	3	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.745510099000455, -89.53803082499968)	3	LEG	1040LEG	1001ETR	10GRP	452
2333	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1023CET	12GRP	479
2334	2020	3	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1023CET	12GRP	477
2335	2020	3	MO	Missouri	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.635790776000476, -92.56630005299968)	2	LEG	1040LEG	1001ETR	10GRP	451
2336	2020	3	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(43.682630005000476, -114.3637300419997)	1	LEG	1040LEG	1001ETR	10GRP	450
2337	2020	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Purchase Price	PA. STAT. ANN. tit. 72 § 8202–A	0			7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	4	LEG	1040LEG	1001ETR	10GRP	453
2338	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	4	LEG	1040LEG	1023CET	12GRP	480
2339	2020	3	DE	Delaware	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.008830667000495, -75.57774116799965)	2	LEG	1040LEG	1023CET	12GRP	478
2340	2020	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(15.0979, 145.6739)	1	LEG	1040LEG	1023CET	12GRP	477
2341	2020	3	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1023CET	12GRP	478
2342	2020	3	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	4	LEG	1040LEG	1023CET	12GRP	480
2343	2020	3	MI	Michigan	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(44.6613195430005, -84.71439026999968)	1	LEG	1040LEG	1001ETR	10GRP	450
2344	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	HB 4	0			9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	4	LEG	1040LEG	1001ETR	10GRP	453
2345	2021	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1023CET	12GRP	479
2346	2021	3	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	1	LEG	1040LEG	1023CET	12GRP	477
2347	2021	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1001ETR	10GRP	453
2348	2021	3	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1023CET	12GRP	478
2349	2021	3	NH	New Hampshire	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 4	2	Yes/No		9/26/2019	1/1/2020	(43.65595011300047, -71.50036091999965)	1	LEG	1040LEG	1001ETR	10GRP	450
2350	2021	3	VA	Virginia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	Va. Code Ann. § 58.1-1021.01	2	Yes/No		5/21/2020	7/1/2020	(37.54268067400045, -78.45789046299967)	1	LEG	1040LEG	1001ETR	10GRP	450
2351	2021	3	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	3	LEG	1040LEG	1023CET	12GRP	479
2352	2021	3	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.31266064400046, -92.44568007099969)	3	LEG	1040LEG	1001ETR	10GRP	452
2353	2021	3	AR	Arkansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(34.74865012400045, -92.27449074299966)	1	LEG	1040LEG	1001ETR	10GRP	450
2354	2020	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(45.254228894000505, -68.98503133599962)	2	LEG	1040LEG	1001ETR	10GRP	451
2355	2020	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	1	LEG	1040LEG	1023CET	12GRP	477
2356	2020	3	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(47.06652897200047, -109.42442064499971)	3	LEG	1040LEG	1001ETR	10GRP	452
2357	2020	3	GU	Guam	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(13.444304, 144.793731)	4	LEG	1040LEG	1023CET	12GRP	480
2358	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	2	LEG	1040LEG	1023CET	12GRP	478
2359	2020	3	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	1	LEG	1040LEG	1023CET	12GRP	477
2360	2020	3	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(42.46940091300047, -93.81649055599968)	4	LEG	1040LEG	1001ETR	10GRP	453
2361	2020	3	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1023CET	12GRP	480
2362	2020	3	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.766910452000445, -86.14996019399968)	4	LEG	1040LEG	1001ETR	10GRP	453
2363	2020	3	SC	South Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(33.998821303000454, -81.04537120699968)	2	LEG	1040LEG	1001ETR	10GRP	451
2364	2020	3	NE	Nebraska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1023CET	12GRP	479
2365	2020	3	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1023CET	12GRP	477
2366	2020	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(32.83968109300048, -83.62758034599966)	4	LEG	1040LEG	1001ETR	10GRP	453
2367	2020	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1001ETR	10GRP	451
2368	2020	3	NC	North Carolina	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	N.C. GEN. STAT. § 105-113.35	2	Yes/No	Tax only applies to liquid containing nicotine.	5/29/2014	6/1/2015	(35.466220975000454, -79.15925046299964)	1	LEG	1040LEG	1001ETR	10GRP	450
2369	2020	3	OH	Ohio	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 166	2	Yes/No		7/18/2019	10/17/2019	(40.06021014100048, -82.40426005599966)	1	LEG	1040LEG	1001ETR	10GRP	450
2370	2020	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1001ETR	10GRP	452
2371	2020	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(18.335765, -64.896335)	2	LEG	1040LEG	1001ETR	10GRP	451
2372	2020	3	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	3	LEG	1040LEG	1023CET	12GRP	479
2373	2020	3	NM	New Mexico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(34.52088095200048, -106.24058098499967)	2	LEG	1040LEG	1023CET	12GRP	478
2374	2020	3	AL	Alabama	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(32.84057112200048, -86.63186076199969)	2	LEG	1040LEG	1023CET	12GRP	478
2375	2021	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1001ETR	10GRP	451
2376	2020	3	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	3	LEG	1040LEG	1023CET	12GRP	479
2377	2020	3	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	2	LEG	1040LEG	1023CET	12GRP	478
2378	2020	3	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1001ETR	10GRP	453
2379	2020	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	1	LEG	1040LEG	1023CET	12GRP	477
2380	2020	3	HI	Hawaii	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(21.304850435000446, -157.85774940299973)	1	LEG	1040LEG	1023CET	12GRP	477
2381	2020	3	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	1	LEG	1040LEG	1023CET	12GRP	477
2382	2020	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	40	PA. STAT. ANN. tit. 72 § 8202–A	40	Number		7/13/2016	7/13/2016	(40.79373015200048, -77.86070029399963)	3	LEG	1040LEG	1001ETR	10GRP	452
2383	2020	3	CA	California	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(37.63864012300047, -120.99999953799971)	4	LEG	1040LEG	1023CET	12GRP	480
2384	2020	3	IN	Indiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.766910452000445, -86.14996019399968)	3	LEG	1040LEG	1001ETR	10GRP	452
2385	2020	3	KS	Kansas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	KAN. STAT. ANN. § 79-3399	2	Yes/No	E-Cigarettes are taxed at a rate of $0.05 per milliliter of consumable material for electronic cigarettes and a proportionate tax at the like rate on all fractional parts thereof	6/15/2017	7/1/2017	(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1001ETR	10GRP	450
2386	2020	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Cost Price	33 V.I.C. § 42	0			10/15/2014		(18.335765, -64.896335)	4	LEG	1040LEG	1001ETR	10GRP	453
2387	2020	3	OR	Oregon	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.56744942400047, -120.15503132599969)	2	LEG	1040LEG	1023CET	12GRP	478
2388	2020	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(38.89037138500049, -77.03196112699965)	3	LEG	1040LEG	1023CET	12GRP	479
2389	2020	3	MS	Mississippi	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.745510099000455, -89.53803082499968)	2	LEG	1040LEG	1001ETR	10GRP	451
2390	2020	3	ID	Idaho	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1001ETR	10GRP	452
2391	2020	3	MO	Missouri	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.635790776000476, -92.56630005299968)	4	LEG	1040LEG	1023CET	12GRP	480
2392	2020	3	NE	Nebraska	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.6410409880005, -99.36572062299967)	3	LEG	1040LEG	1001ETR	10GRP	452
2393	2020	3	GA	Georgia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(32.83968109300048, -83.62758034599966)	3	LEG	1040LEG	1023CET	12GRP	479
2394	2020	3	KS	Kansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(38.34774030000045, -98.20078122699965)	1	LEG	1040LEG	1023CET	12GRP	477
2395	2020	3	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	2	LEG	1040LEG	1023CET	12GRP	478
2396	2020	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.89037138500049, -77.03196112699965)	2	LEG	1040LEG	1001ETR	10GRP	451
2397	2020	3	CA	California	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	CAL. REV & TAX CODE § 30130.51	2	Yes/No		10/31/2016	4/1/2017	(37.63864012300047, -120.99999953799971)	1	LEG	1040LEG	1001ETR	10GRP	450
2398	2020	3	AR	Arkansas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.74865012400045, -92.27449074299966)	3	LEG	1040LEG	1023CET	12GRP	479
2399	2020	3	PA	Pennsylvania	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(40.79373015200048, -77.86070029399963)	2	LEG	1040LEG	1023CET	12GRP	478
2400	2020	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(35.47203135600046, -97.52107021399968)	1	LEG	1040LEG	1001ETR	10GRP	450
2401	2020	3	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	2	LEG	1040LEG	1023CET	12GRP	478
2402	2020	3	ID	Idaho	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(43.682630005000476, -114.3637300419997)	3	LEG	1040LEG	1023CET	12GRP	479
2403	2020	3	TX	Texas	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(31.827240407000488, -99.42677020599967)	2	LEG	1040LEG	1023CET	12GRP	478
2404	2020	3	MN	Minnesota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(46.35564873600049, -94.79420050299967)	4	LEG	1040LEG	1023CET	12GRP	480
2405	2020	3	TN	Tennessee	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.68094058000048, -85.77449091399967)	3	LEG	1040LEG	1023CET	12GRP	479
2406	2020	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	13 L.P.R.A. § 31635	2	Yes/No		4/29/2017	4/29/2017	(18.220833, -66.590149)	1	LEG	1040LEG	1001ETR	10GRP	450
2407	2020	3	PW	Palau	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(7.514979999999999, 134.58251999999993)	4	LEG	1040LEG	1023CET	12GRP	480
2408	2020	3	FL	Florida	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(28.932040377000476, -81.92896053899966)	4	LEG	1040LEG	1023CET	12GRP	480
2409	2020	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(47.47531977900047, -100.11842104899966)	4	LEG	1040LEG	1001ETR	10GRP	453
2410	2020	3	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	3	LEG	1040LEG	1023CET	12GRP	479
2411	2020	3	NJ	New Jersey	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.13057004800049, -74.27369128799967)	4	LEG	1040LEG	1023CET	12GRP	480
2412	2020	3	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1023CET	12GRP	479
2413	2020	3	MD	Maryland	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.29058096400047, -76.60926011099963)	4	LEG	1040LEG	1023CET	12GRP	480
2414	2020	3	IA	Iowa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.46940091300047, -93.81649055599968)	2	LEG	1040LEG	1023CET	12GRP	478
2415	2020	3	AL	Alabama	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(32.84057112200048, -86.63186076199969)	1	LEG	1040LEG	1001ETR	10GRP	450
2416	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1001ETR	10GRP	452
2417	2020	3	LA	Louisiana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.050	LA. REV. STATE. ANN § 47:841	0.05	Money	E-cigarettes are taxed at a rate of 5 cents per liquid milliliter of nicotine.	6/19/2015	7/1/2015	(31.31266064400046, -92.44568007099969)	2	LEG	1040LEG	1001ETR	10GRP	451
2418	2020	3	NY	New York	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.82700103200045, -75.54397042699964)	4	LEG	1040LEG	1023CET	12GRP	480
2419	2020	3	IL	Illinois	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(40.48501028300046, -88.99771017799969)	4	LEG	1040LEG	1023CET	12GRP	480
2420	2020	3	AZ	Arizona	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(34.865970280000454, -111.76381127699972)	3	LEG	1040LEG	1023CET	12GRP	479
2421	2020	3	OR	Oregon	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(44.56744942400047, -120.15503132599969)	4	LEG	1040LEG	1001ETR	10GRP	453
2422	2020	3	MS	Mississippi	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(32.745510099000455, -89.53803082499968)	4	LEG	1040LEG	1023CET	12GRP	480
2423	2020	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(18.335765, -64.896335)	2	LEG	1040LEG	1023CET	12GRP	478
2424	2020	3	FL	Florida	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(28.932040377000476, -81.92896053899966)	1	LEG	1040LEG	1001ETR	10GRP	450
2425	2020	3	WV	West Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(38.66551020200046, -80.71264013499967)	4	LEG	1040LEG	1023CET	12GRP	480
2426	2020	3	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(31.827240407000488, -99.42677020599967)	3	LEG	1040LEG	1001ETR	10GRP	452
2427	2020	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(15.0979, 145.6739)	4	LEG	1040LEG	1023CET	12GRP	480
2428	2020	3	UT	Utah	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(39.360700171000474, -111.58713063499971)	4	LEG	1040LEG	1023CET	12GRP	480
2429	2020	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(15.0979, 145.6739)	3	LEG	1040LEG	1001ETR	10GRP	452
2430	2020	3	ND	North Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(47.47531977900047, -100.11842104899966)	3	LEG	1040LEG	1023CET	12GRP	479
2431	2020	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1001ETR	10GRP	451
2432	2020	3	AK	Alaska	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(64.84507995700051, -147.72205903599973)	2	LEG	1040LEG	1023CET	12GRP	478
2433	2020	3	CT	Connecticut	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(41.56266102000046, -72.64984095199964)	3	LEG	1040LEG	1023CET	12GRP	479
2434	2020	3	LA	Louisiana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(31.31266064400046, -92.44568007099969)	1	LEG	1040LEG	1023CET	12GRP	477
2435	2020	3	DC	District of Columbia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Sales Price	D.C. CODE ANN. §§ 47-2401, 47-2402.01 and OTR Notice 2015-02	0			8/11/2015	10/1/2015	(38.89037138500049, -77.03196112699965)	4	LEG	1040LEG	1001ETR	10GRP	453
2436	2020	3	IA	Iowa	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(42.46940091300047, -93.81649055599968)	3	LEG	1040LEG	1001ETR	10GRP	452
2437	2020	3	AS	American Samoa	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(-14.3016396, -170.69618149999997)	3	LEG	1040LEG	1023CET	12GRP	479
2438	2020	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	4	LEG	1040LEG	1023CET	12GRP	480
2439	2020	3	CO	Colorado	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(38.843840757000464, -106.13361092099967)	2	LEG	1040LEG	1001ETR	10GRP	451
2440	2020	3	VT	Vermont	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(43.62538123900049, -72.51764079099962)	1	LEG	1040LEG	1023CET	12GRP	477
2441	2020	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	43	HB 758	43	Number	If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.	7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	3	LEG	1040LEG	1001ETR	10GRP	452
2442	2020	3	TX	Texas	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	No Provision		0	Yes/No				(31.827240407000488, -99.42677020599967)	1	LEG	1040LEG	1001ETR	10GRP	450
2443	2020	3	MP	Northern Mariana Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(15.0979, 145.6739)	3	LEG	1040LEG	1023CET	12GRP	479
2444	2020	3	HI	Hawaii	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(21.304850435000446, -157.85774940299973)	4	LEG	1040LEG	1001ETR	10GRP	453
2445	2020	3	MH	Marshall Islands	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(11.3246908, 166.84174239999993)	1	LEG	1040LEG	1023CET	12GRP	477
2446	2020	3	MT	Montana	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1023CET	12GRP	478
2447	2020	3	SC	South Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(33.998821303000454, -81.04537120699968)	4	LEG	1040LEG	1023CET	12GRP	480
2448	2020	3	ME	Maine	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	HB 758	2	Yes/No		7/2/2019	1/2/2020	(45.254228894000505, -68.98503133599962)	1	LEG	1040LEG	1001ETR	10GRP	450
2449	2020	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	2	LEG	1040LEG	1023CET	12GRP	478
2450	2020	3	WA	Washington	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	0.270	HB 1873	0.27	Money	Any accessible container of solution, regardless of whether it contains nicotine, greater than five milliliters, is taxed at a rate equal to $0.090 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.	5/21/2019	10/1/2019	(47.52227862900048, -120.47001078999972)	2	LEG	1040LEG	1001ETR	10GRP	451
2451	2020	3	SD	South Dakota	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(44.353130053000484, -100.3735306369997)	1	LEG	1040LEG	1023CET	12GRP	477
2452	2020	3	MD	Maryland	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Percent Value	No Provision		0	Number				(39.29058096400047, -76.60926011099963)	3	LEG	1040LEG	1001ETR	10GRP	452
2453	2020	3	ND	North Dakota	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.47531977900047, -100.11842104899966)	2	LEG	1040LEG	1001ETR	10GRP	451
2454	2020	3	AZ	Arizona	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	No Provision		0					(34.865970280000454, -111.76381127699972)	4	LEG	1040LEG	1001ETR	10GRP	453
2455	2020	3	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	2	LEG	1040LEG	1023CET	12GRP	478
2456	2020	3	VA	Virginia	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(37.54268067400045, -78.45789046299967)	2	LEG	1040LEG	1023CET	12GRP	478
2457	2020	3	OK	Oklahoma	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.47203135600046, -97.52107021399968)	3	LEG	1040LEG	1023CET	12GRP	479
2458	2020	3	MT	Montana	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(47.06652897200047, -109.42442064499971)	2	LEG	1040LEG	1001ETR	10GRP	451
2459	2020	3	GA	Georgia	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax ($ each)	No Provision		0	Money				(32.83968109300048, -83.62758034599966)	2	LEG	1040LEG	1001ETR	10GRP	451
2460	2021	3	WY	Wyoming	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	Type of Tax	Wholesale Purchase Price	2020 Wy. HB 73	0			3/10/2020	7/1/2020	(43.23554134300048, -108.10983035299967)	4	LEG	1040LEG	1001ETR	10GRP	453
2461	2020	3	WI	Wisconsin	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Barcode/Scannable Code Required	No Provision		0	Ranking				(44.39319117400049, -89.81637074199966)	2	LEG	1040LEG	1023CET	12GRP	478
2462	2020	3	NC	North Carolina	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Encrypted Image/Hologram Required	No Provision		0	Ranking				(35.466220975000454, -79.15925046299964)	3	LEG	1040LEG	1023CET	12GRP	479
2463	2020	3	VI	U.S. Virgin Islands	Legislation - E-Cigarette - Tax	E-Cigarette	OSH	Restrictions	E-Cigarette Tax	Yes	33 V.I.C. § 42	2	Yes/No		10/15/2014		(18.335765, -64.896335)	1	LEG	1040LEG	1001ETR	10GRP	450
2464	2020	3	MA	Massachusetts	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(42.27687047000046, -72.08269067499964)	4	LEG	1040LEG	1023CET	12GRP	480
2465	2020	3	PR	Puerto Rico	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Tax Stamp Required	No Provision		0	Ranking				(18.220833, -66.590149)	1	LEG	1040LEG	1023CET	12GRP	477
2466	2020	3	MI	Michigan	Legislation - E-Cigarette - Tax	Tax Stamp	OSH	Requirements	Other Requirements	No Provision		0	Ranking				(44.6613195430005, -84.71439026999968)	4	LEG	1040LEG	1023CET	12GRP	480

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