Alabama began charging a state tax on vape liquid on Oct. 1, and the rate is 10 cents for every milliliter. The Alabama Department of Revenue, which collects it, calls it a state excise tax on consumable vapor products. A 30-milliliter bottle of nicotine liquid carries $3.00 of tax under that rate, by the arithmetic.
What the tax covers
The law is Act 2025-377, which Gov. Kay Ivey signed in May 2025, according to the Tuscaloosa Thread. The tax starts Oct. 1, 2026. It applies to consumable vapor products sold at wholesale or brought into Alabama for use, consumption or retail sale, the revenue department says.
The tax is on the liquid, not on the device. Tax-law firm iGen Tax defines the taxed product as “a nicotine liquid solution or other nicotine-containing material that is depleted when a vapor product is used.” That includes cartridges and containers of nicotine for e-cigarettes and similar devices. The bill text, House Bill 529, taxes the liquid by the milliliter and does not tax the devices.
What it adds to a bottle
At 10 cents a milliliter, the math is simple. A 10-milliliter bottle carries $1.00 in tax, a 30-milliliter bottle $3.00, and a 60-milliliter bottle $6.00. Bigger bottles owe more tax in dollars…