I'm from Minnesota and talked to my b&m they said it's all e-liquid that's why they have their juice made in Wisconsin so the tax isn't applied to keep prices down.
your B&M is wrong.its for pre-filled cartridges only.
i am not even sure they are collecting the tax as
the price difference between the over the counter
and online is not that much.
i far as i know internet sales are not being enforced
for cartridges bought on the internet.however they
have been going after internet cigarette buyers as
there is no tax stamp on the packs.
there is no stamp requirement on the cartridges.
i can get locally 10 ml,18mg nic at 5.99 two for one.
pay regular state sales tax is all.
the law was written when only cigalikes were available.
regards
mike