What vapour products are subject to the tax on vapour merchandise? A wholesaler can't promote to a different wholesaler or retailer within the province until the wholesaler or retailer has been issued a Vapour Products Wholesaler or Retailer Licence, respectively. The Electronic Cigarette tax is imposed on the retail sale of consumable materials (e.g., e-liquid, Cheap Vape Hardware juice, Cheap Vape Hardware etc.) and Cheap Vape Hardware vapor Vape Starter Kits products (together with open system containers) at the rate of 30% of the gross retail income acquired by the retail dealer for the sale. Retail taxes could be as high as 60 percent in Maryland vapingstand or Clearance Vape Deals as low as 10 % on small containers in Nebraska and open methods in New Jersey. To report transactions and Best eLiquid taxes due for the previous month, Form ECG-103 have to be filed the fifteenth day of every month utilizing INTIME. The tax must be broken out as a separate quantity from the merchandise sold in any transaction.