NCNorth Carolina
- $1,000 annual tax on vape shops (FY 2026–27 budget)
- 21+ age verification now mandatory at purchase
The FY 2026–27 state budget brings two changes every vape-selling shop in NC should know about: a $1,000 annual tax on vape shops operating in the state, and a mandatory 21+ age-verification requirement at purchase. If your store already cards everyone, the new rule mostly formalizes what you do — but the annual tax is a new line item to budget for. NC has also been moving toward a certified-product registry model, so keep an eye on directory requirements for the vapor products you stock.
SCSouth Carolina
- First-ever vape tax: 5¢/mL on nicotine e-liquid — effective October 1, 2026
- Heated tobacco: 28.5¢/pack (half the 57¢ cigarette rate)
Effective October 1, 2026, South Carolina taxes vapor products for the first time: 5¢ per milliliter on nicotine e-liquid. At the same time, heated-tobacco products get their own rate of 28.5¢ per pack — half the 57¢ cigarette rate. Retailers will need to track three separate nicotine tax categories going forward. If you sell into SC, review your pricing on e-liquid and heated-tobacco lines before October.
VAVirginia
- Vapor products must be on the state directory
- Penalty: up to $1,000/day per unlisted product
Virginia's retail-directory regime is in full enforcement: vapor products sold in the Commonwealth must be listed on the state-monitored directory, and selling an unlisted product carries penalties of up to $1,000 per day per product until it is removed or registered. Before adding a new vapor SKU for Virginia customers, check the directory first.
TNTennessee
- Certified-product registry + proof-of-age at purchase
- 7¢/mL tax on pre-filled pods and cartridges
- Fines: $500 first violation, up to $10,000/product for manufacturers
Tennessee's vapor rules (effective July 2025) remain a compliance focus: a certified-product registry, proof-of-age at purchase, and a 7¢ per mL tax on pre-filled pods and cartridges. Penalties escalate quickly — $500 per unlisted product on a first violation, $750–$1,000 on a second within 12 months, and up to $10,000 per product for manufacturers. As in Virginia: check the directory before you stock.
USFederal / FDA
- Six On! Plus pouch products authorized (late 2025)
- Glas G2 device + pod authorized March 2026 — 41 vapor products total
- Draft guidance on flavored e-cigarette applications released
The FDA has picked up the pace on authorizations: six On! Plus nicotine-pouch products were authorized at the end of 2025, and in March 2026 the agency granted marketing orders for a Glas G2 device and pod — notably the first authorization for an independent vape company — bringing total authorized vapor products to 41. The FDA also released draft guidance on flavored e-cigarette applications, signaling a possible path for flavor authorizations now that youth tobacco use is at a 25-year low. Industry groups still caution that review timelines remain unpredictable, so treat any unauthorized product's status as subject to change.
Registry states (VA, TN — and watch NC) reward stocking authorized, directory-listed products, which is exactly what we prioritize in our catalog. If you have questions about how a listed change affects a product you buy from us, reach out to your Big Distro sales contact.
Sources: WRAL, Tobacco 21, SC Daily Gazette, ABC News 4, CSP Daily News (September 2026).