As of a year ago (
Jan. 2017), 1 in 5 states within the U.S. had successfully passed special
vape taxes with Minnesota's 95% wholesale tax being the highest...
so far. Joining in on the feeding frenzy many cities passed local vape taxes with Chicago's $0.55 per ml tax on juice being the highest
...so far. Additionally, other states passed highly restrictive laws including face-to-face purchase requirements, a
major PITA especially for those living in rural areas (
like most of Arkansas and Utah). If/When the ridiculous cost of FDA compliance kicks in, combined with state and local taxes, vaping could easily become more expensive than smoking for many people.
During the past four years the majority of states in the U.S.
tried to impose special taxes and/or restrictions on vaping. Those that failed simply continue trying year after year and will until they finally succeed, for most of us it's just a matter of time. Once passed, every few years thereafter they'll push to raise the rates just like they did (
and still do) with cigarettes and alcohol.
Wholesale taxes have become an increasingly popular revenue vehicle among state legislators because the tax is paid by the vendor/manufacturer and is "hidden" in the product's retail price. It's just like the
massive MSA payments tobacco companies must pay states. By and large the general public is completely unaware of this "hidden" fee because it's paid by the manufacturer and factored into the product's retail price similar to the $1.01 per pack the feds get. Same thing will happen with e-juice, the majority of the purchase price will eventually be taxes, fees and
the cost of FDA compliance. The good news is the government moves in slow motion. It will be many years before most vapers feel the full impact of their government's latest extortion schemes.
All I know for sure is I am so glad I make my own e-liquid, am stocked up with a lifetime of DIY ingredients and if necessary can vape for the rest of my life without having to buy any more battery holders. The

looking for their next gravy train can do their baddest and it isn't going to affect me in the least. That doesn't mean I will stop fighting for those that haven't prepared yet though.
Some observant people saw this train wreck coming long ago and prepared accordingly, most haven't. It's like the story "The ant and the Grasshopper", and on this occasion (
like you) I've opted to be the ant. As a result I enjoy complete immunity from vape taxes, fees,
the future cost of FDA compliance and potential restrictions like face-to-face purchase requirements. I vape NETs exclusively and my costs (
$0.03 per ml) are locked in for life. Peace of mind is a wonderful thing to have and in this case it's
easy to obtain. I still buy whatever catches my eye and will continue doing so until I no longer can (
customs) or it becomes cost prohibitive (
taxes). The important thing is I don't really "need" to buy anything else, I'm set for the long haul.