Electronic Cigarette Products Tax Revenue

Tax due on the sale of electronic cigarette products. A tax is imposed on the first sale or use in Connecticut of any electronic cigarette product at a rate of either (1) $0.40 per milliliter of the electronic cigarette liquid contained within an electronic cigarette product that is prefilled, sealed by the manufacturer and not intended to be refillable, or (2) 10% of the wholesale sales price of any other electronic cigarette product.