the state of
Massachusetts
State Legislative Info
GOVERNOR
Maura Healey
Massachusetts State House
Office of the Governor
Room 280
Boston, MA 02133
Phone: (617) 725-4005
THE SENATE
Clerk of the Senate
William F. Welch
24 Beacon St Room 335
State House
Boston, MA 02133
Phone: (617) 722-1276
THE house
Clerk of the House
Steven T. James
24 Beacon St Room 145
State House
Boston, MA 02133
Phone: (617) 722-2356
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Massachusetts LAWS & TAXES
laws
- The sale of tobacco and vapor products to persons under age 18 is prohibited.1
- Sampling in vapor shops is prohibited.1
- Liquids containing nicotine must be sold in child-resistant packaging.1
- Massachusetts’ Clean Indoor Air Act has been amended to prohibit the use of vapor products where smoking is prohibited.2
Tobacco/Vapor Sales Bans
The following jurisdictions prohibit the sale of e-cigarettes: Bellingham, Blackstone, Brookline, Dedham, Hull and Malden.
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding. Massachusetts already bans the sale of tobacco and vapor products to adults under the age of 21 years old.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
All sales of flavored tobacco/vapor products in Massachusetts are restricted to smoking bars for on-site consumption only or online sales to out-of state purchasers only. Tobacco-flavored vapor products containing more than 35 mg/mL of nicotine are restricted to specialty tobacco stores and smoking bars. These requirements could cause many out-of-state online retailers to refuse to ship to the state.4
taxes
- Smoke-free tobacco products are subject to a state excise tax of 40% of the wholesale price.3
- Vapor products have a state excise tax of 75% the wholesale cost. Additionally, consumers in possession of vapor products are required to produce evidence that the tax was paid on the products or face a fine of $5,000 for the first offense, $25,000 for additional offenses along with immediate seizure of the products.
Updated February 2023
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