How do we assemble Tax Rules from DOR guidelines/websites
1) Goal
Convert public DOR guidance into machine-readable tax rules for the Excise Tax Service so wholesale/retail transactions get correct excise tax lines.
2) Core Rule Shape
Rules are JSON objects keyed by jurisdiction, optionally nested by county/locality, with optional arrays for multiple bands.
"WA": {
"description": "95% of selling price for products with nicotine",
"attr": "unitDiscountedPrice",
"pct": 95,
"transactionType": "wholesale",
"if": "!Number(utils.attr(transactionLine, 'product.volumeInMl')) || productHasTag('hasNicotine')",
"startDate": "January 1, 2026"
}
Required fields
description: Human-readable summary (rate + base + scope).attr: The numeric value to tax.pctortax(+forEvery): Percentage-of-base vs. flat-per-unit.transactionType:wholesaleorretail(omit if applies to both).
Optional but common
if: Boolean expression using transaction/product fields.when: Array of product tags that must all be present (e.g.,["hasNicotine","isOpen"]).startDate/lastDate: Effective window.relatedAttrs: List of fields users must supply.countryCode,locationType, etc. are added by the loader; you only set rule content.
3) Attribute Cheatsheet (what attr can be)
- Price bases:
unitDiscountedPrice(preferred selling price),unitSalesPrice(list price),product.wholesalePrice,product.retailPrice,product.msrp. - Quantity/volume:
product.volumeInMl,quantity. - Weight/other measures: e.g.,
product.weightInOz,product.pouchesPerContainer. - Avoid undefined fields; prefer the transaction-line value (e.g.,
unitDiscountedPrice) because it already falls back to product wholesale/retail defaults and is prorated for packs.
4) Mapping DOR language → rule fields
- “X% of selling price” →
pct: X,attr: "unitDiscountedPrice". - “X% of wholesale price” →
attr: "product.wholesalePrice"(or a client override). - “$Y per mL/oz/unit” →
tax: Y,attr: "product.volumeInMl"(or other measure),forEvery: 1. - “Closed system / open system” → tags
isClosed,isOpen; put inwhen. - “Contains nicotine/tobacco” → tag
hasNicotine/hasTobacco; usewhenorif. - “Effective DATE” →
startDate; sunsets →lastDate. - Tiered thresholds (e.g., >5 mL vs ≤5 mL) → multiple rule objects with
ifclauses. - Affiliated vs non-affiliated pricing (if specified) → note in
description; base remains selling price.
5) Safe defaults & precedence
- Use
unitDiscountedPricefor any “selling price” language. - For wholesale transactions, if
unitDiscountedPricemissing, engine falls back toproduct.wholesalePrice. - Do not use
product.wholesaleCostunless law explicitly taxes cost (rare).
6) Minimal rule templates
Percent-of-price
"STATE": {
"description": "<X>% of <price base> for <scope>",
"attr": "unitDiscountedPrice",
"pct": X,
"transactionType": "wholesale",
"if": "productHasTag('hasNicotine')"
}
Per-unit (volume/weight)
"STATE": {
"description": "$0.10 per mL on nicotine products",
"attr": "product.volumeInMl",
"tax": 0.10,
"forEvery": 1,
"when": ["hasNicotine"]
}
Tiered example
"STATE": [
{
"description": "$0.27/mL when volume <= 5 mL",
"attr": "product.volumeInMl",
"tax": 0.27,
"forEvery": 1,
"if": "utils.attr(transactionLine,'product.volumeInMl') <= 5"
},
{
"description": "$0.09/mL when volume > 5 mL and open system",
"attr": "product.volumeInMl",
"tax": 0.09,
"forEvery": 1,
"when": ["isOpen"],
"if": "utils.attr(transactionLine,'product.volumeInMl') > 5"
}
]
7) Extraction checklist for the bot
- Identify rate type: percent vs per-unit vs hybrid minimums.
- Identify tax base: selling price, wholesale price, retail price, volume, weight.
- Scope filters: product category, nicotine/tobacco presence, open/closed system, cigar size, etc.
- Transaction type: wholesale vs retail.
- Effective dates.
- Thresholds/tiers and local add-ons (county/locality).
- Exemptions/exclusions (e.g., FDA-approved cessation products).
- Reporting/collection responsibility (distributor vs retailer) — note in description if relevant.
8) Quality bar
- Description must restate base + rate + scope in plain language.
- Ensure
attrexists in product/transaction line; prefer transaction-level price fields. - Add
relatedAttrswhen a rule needs data that merchants must supply. - Keep
whenfor tag requirements; keep complex logic inifonly when needed. - Include
startDatefor newly effective laws; setlastDateif sunset is explicit.
9) Example: Washington tobacco products (effective Jan 1, 2026)
"WA": {
"description": "95% of selling price for products with nicotine",
"attr": "unitDiscountedPrice",
"pct": 95,
"transactionType": "wholesale",
"if": "!Number(utils.attr(transactionLine, 'product.volumeInMl')) || productHasTag('hasNicotine')",
"startDate": "January 1, 2026"
}
- Rationale: Law taxes “selling price” at 95%;
unitDiscountedPricecaptures the actual wholesale selling price; clause covers nicotine products (including zero-ml non-vape items).
10) When in doubt
- If law says “selling price”: use
unitDiscountedPrice. - If law says “wholesale price” explicitly: use
product.wholesalePrice. - If any required data isn’t in product feeds, flag via
relatedAttrsand surface in description. - Avoid inventing tags—stick to existing ones (
hasNicotine,hasTobacco,isOpen,isClosed,modifiedRisk,closedCartridge, etc.).
Appendix
A) Catalog of current in-production vape rules (as of 12/6/2026).
{
"US": {
"regionCode": {
"AL": {
"description": "$0.10 per mL on all consumable vapor products",
"attr": "product.volumeInMl",
"tax": 0.1,
"forEvery": 1,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "AL",
"ruleSet": "vape",
"startDate": "Oct 1, 2026"
},
"AK": {
"locality": {
"Anchorage": {
"description": "55% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 55,
"countryCode": "US",
"locationType": "locality",
"locality": "Anchorage",
"ruleSet": "vape"
}
},
"county": {
"Fairbanks North Star Borough": {
"description": "20% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 20,
"ruleSet": "vape",
"startDate": "July 1, 2024",
"countryCode": "US",
"locationType": "county",
"county": "Fairbanks North Star Borough"
},
"Matanuska-Susitna Borough": {
"description": "55% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 55,
"countryCode": "US",
"locationType": "county",
"county": "Matanuska-Susitna Borough",
"ruleSet": "vape"
},
"Juneau City And Borough": {
"description": "45% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 45,
"countryCode": "US",
"locationType": "county",
"county": "Juneau City And Borough",
"ruleSet": "vape"
},
"Petersburg Borough": {
"description": "45% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 45,
"countryCode": "US",
"locationType": "county",
"county": "Petersburg Borough",
"ruleSet": "vape"
},
"Northwest Arctic Borough": {
"description": "45% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 45,
"countryCode": "US",
"locationType": "county",
"county": "Northwest Arctic Borough",
"ruleSet": "vape"
}
}
},
"CA": [
{
"transactionType": "retail",
"taxLabel": "CECET",
"description": "12.5% of retail on products with nicotine",
"attr": "unitDiscountedPrice",
"pct": 12.5,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CA",
"ruleSet": "vape"
},
{
"description": "63.49% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 63.49,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2021",
"lastDate": "June 30, 2022",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CA",
"taxLabel": "CECET",
"ruleSet": "vape"
},
{
"description": "61.74% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 61.74,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2022",
"lastDate": "June 30, 2023",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CA",
"taxLabel": "CECET",
"ruleSet": "vape"
},
{
"description": "56.32% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 56.32,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2023",
"lastDate": "June 30, 2024",
"countryCode": "US",
"locationType": "regionCode",
"taxLabel": "CECET",
"regionCode": "CA",
"ruleSet": "vape"
},
{
"description": "52.92% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 52.92,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2024",
"lastDate": "June 30, 2025",
"countryCode": "US",
"taxLabel": "CECET",
"locationType": "regionCode",
"regionCode": "CA",
"ruleSet": "vape"
},
{
"description": "54.27% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 52.92,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CA",
"taxLabel": "CECET",
"ruleSet": "vape"
}
],
"CO": {
"all": [
{
"description": "50% of MSRP for products with nicotine",
"attr": "product.msrp",
"pct": 50,
"when": [
"hasNicotine"
],
"lastDate": "June 30, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO",
"ruleSet": "vape"
},
{
"description": "56% of wholesale price for products with nicotine",
"attr": "product.wholesalePrice",
"pct": 56,
"when": [
"hasNicotine"
],
"startDate": "July 1, 2024",
"lastDate": "June 30, 2027",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO",
"ruleSet": "vape"
},
{
"description": "62% of wholesale price for products with nicotine",
"attr": "product.wholesalePrice",
"pct": 62,
"when": [
"hasNicotine"
],
"startDate": "July 1, 2027",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO",
"ruleSet": "vape"
}
],
"locality": {
"Boulder": {
"transactionType": "retail",
"description": "40% of retail",
"attr": "product.retailPrice",
"pct": 40,
"countryCode": "US",
"locationType": "locality",
"locality": "Boulder",
"ruleSet": "vape"
}
}
},
"CT": [
{
"description": "10% of wholesale price on products with nicotine and type open",
"attr": "product.wholesalePrice",
"pct": 10,
"when": [
"isOpen",
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CT",
"ruleSet": "vape"
},
{
"description": "$0.40 per mL on products with nicotine and type closed",
"attr": "product.volumeInMl",
"tax": 0.4,
"forEvery": 1,
"when": [
"isClosed",
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CT",
"ruleSet": "vape"
}
],
"DC": [
{
"description": "91% of wholesale price on products with nicotine",
"attr": "product.wholesalePrice",
"pct": 91,
"when": [
"hasNicotine"
],
"lastDate": "September 30, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "DC",
"ruleSet": "vape"
},
{
"description": "71% of wholesale price on products with nicotine",
"attr": "product.wholesalePrice",
"pct": 71,
"when": [
"hasNicotine"
],
"startDate": "October 1, 2024",
"lastDate": "September 30, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "DC",
"ruleSet": "vape"
},
{
"description": "64% of wholesale price on products with nicotine",
"attr": "product.wholesalePrice",
"pct": 64,
"when": [
"hasNicotine"
],
"startDate": "October 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "DC",
"ruleSet": "vape"
}
],
"DE": {
"description": "$0.05 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.05,
"forEvery": 1,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "DE",
"ruleSet": "vape"
},
"GA": [
{
"description": "5¢ per mL for products with type closed",
"tax": "0.05",
"attr": "product.volumeInMl",
"forEvery": 1,
"when": [
"isClosed"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "GA",
"ruleSet": "vape"
},
{
"description": "7% of wholesale cost for products with type open",
"attr": "product.wholesalePrice",
"pct": 7,
"when": [
"isOpen"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "GA",
"ruleSet": "vape"
},
{
"description": "7% of wholesale cost for products with type closed single use",
"attr": "product.wholesalePrice",
"pct": 7,
"when": [
"isClosed",
"closedSingleUse"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "GA",
"ruleSet": "vape"
}
],
"HI": {
"description": "70% of wholesale price for products not parts",
"startDate": "Jan 1, 2024",
"attr": "product.wholesalePrice",
"pct": 70,
"if": "! productHasTag('isPart')",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "HI",
"ruleSet": "vape"
},
"IL": {
"all": [
{
"description": "15% of wholesale price",
"startDate": "July 1, 2019",
"lastDate": "June 30, 2025",
"attr": "product.wholesalePrice",
"pct": 15,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IL",
"ruleSet": "vape",
"transactionType": "wholesale"
},
{
"description": "45% of wholesale price",
"startDate": "July 1, 2025",
"attr": "product.wholesalePrice",
"pct": 45,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IL",
"ruleSet": "vape",
"transactionType": "wholesale"
}
],
"locality": {
"Chicago": [
{
"description": "$1.50 per unit",
"tax": 1.5,
"attr": "quantity",
"forEvery": 1,
"countryCode": "US",
"locationType": "locality",
"locality": "Chicago",
"ruleSet": "vape",
"transactionType": "retail"
},
{
"description": "$1.20 per mL",
"tax": 1.2,
"attr": "product.volumeInMl",
"forEvery": 1,
"countryCode": "US",
"locationType": "locality",
"locality": "Chicago",
"ruleSet": "vape",
"transactionType": "retail"
}
]
},
"county": {
"Cook": {
"description": "$0.20 per mL",
"tax": 0.2,
"attr": "product.volumeInMl",
"forEvery": 1,
"countryCode": "US",
"locationType": "county",
"county": "Cook",
"ruleSet": "vape",
"transactionType": "retail"
}
}
},
"IN": [
{
"transactionType": "retail",
"description": "15% of retail for products with type other than closed cartridge",
"attr": "product.retailPrice",
"pct": 15,
"if": "! productHasTag('closedCartridge')",
"countryCode": "US",
"lastDate": "June 30, 2025",
"locationType": "regionCode",
"regionCode": "IN",
"ruleSet": "vape"
},
{
"transactionType": "retail",
"description": "30% of retail for products with type other than closed cartridge",
"attr": "product.retailPrice",
"pct": 30,
"if": "! productHasTag('closedCartridge')",
"startDate": "July 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IN",
"ruleSet": "vape"
},
{
"transactionType": "wholesale",
"description": "15% of wholesale price for products with type closed cartridge",
"attr": "product.wholesalePrice",
"pct": 15,
"if": "productHasTag('closedCartridge')",
"countryCode": "US",
"lastDate": "June 30, 2025",
"locationType": "regionCode",
"regionCode": "IN",
"ruleSet": "vape"
},
{
"transactionType": "wholesale",
"description": "30% of wholesale price for products with type closed cartridge",
"attr": "product.wholesalePrice",
"pct": 30,
"if": "productHasTag('closedCartridge')",
"startDate": "July 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IN",
"ruleSet": "vape"
}
],
"KS": {
"description": "$0.05 per mL",
"attr": "product.volumeInMl",
"tax": 0.05,
"forEvery": 1,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "KS",
"ruleSet": "vape"
},
"KY": [
{
"description": "15% of wholesale price on products with type open and > 0 mL",
"attr": "product.wholesalePrice",
"pct": 15,
"if": "productHasTag('isOpen') && utils.attr(transactionLine, 'product.volumeInMl') > 0",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "KY",
"ruleSet": "vape"
},
{
"description": "$1.50 per unit on products with type closed cartridge",
"attr": "quantity",
"tax": 1.5,
"forEvery": 1,
"when": [
"isClosed",
"closedCartridge"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "KY",
"ruleSet": "vape"
}
],
"LA": [
{
"description": "$0.05 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.05,
"forEvery": 1,
"when": [
"hasNicotine"
],
"lastDate": "June 30, 2023",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "LA",
"ruleSet": "vape"
},
{
"description": "$0.15 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.15,
"forEvery": 1,
"when": [
"hasNicotine"
],
"startDate": "July 1, 2023",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "LA",
"ruleSet": "vape"
}
],
"MA": {
"description": "75% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 75,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MA",
"ruleSet": "vape"
},
"MD": {
"all": [
{
"transactionType": "retail",
"description": "12% of retail on products with nicotine and > 5 mL",
"attr": "product.retailPrice",
"pct": 12,
"when": [
"hasNicotine"
],
"if": "!utils.attr(transactionLine, 'product.volumeInMl') || utils.attr(transactionLine, 'product.volumeInMl') > 5",
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MD",
"lastDate": "Jun 30, 2024",
"ruleSet": "vape"
},
{
"transactionType": "retail",
"description": "20% of retail on products with nicotine and > 5 mL",
"attr": "product.retailPrice",
"startDate": "Jul 1, 2024",
"pct": 20,
"when": [
"hasNicotine"
],
"if": "!utils.attr(transactionLine, 'product.volumeInMl') || utils.attr(transactionLine, 'product.volumeInMl') > 5",
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MD",
"ruleSet": "vape"
},
{
"transactionType": "retail",
"description": "60% of retail on products with nicotine and <= 5 mL",
"attr": "product.retailPrice",
"pct": 60,
"when": [
"hasNicotine"
],
"if": "utils.attr(transactionLine, 'product.volumeInMl') <= 5",
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MD",
"ruleSet": "vape"
}
],
"county": {
"Montgomery": {
"description": "30% of the wholesale price",
"attr": "product.wholesalePrice",
"pct": 30,
"countryCode": "US",
"locationType": "county",
"county": "Montgomery",
"ruleSet": "vape"
}
}
},
"ME": [
{
"description": "43% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 43,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ME",
"transactionType": "wholesale",
"lastDate": "Jan 4, 2026",
"ruleSet": "vape"
},
{
"description": "75% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 75,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ME",
"transactionType": "wholesale",
"startDate": "Jan 5, 2026",
"ruleSet": "vape"
}
],
"MN": {
"description": "95% of wholesale price on products with nicotine",
"attr": "product.wholesalePrice",
"pct": 95,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MN",
"ruleSet": "vape"
},
"NC": {
"description": "$0.05 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.05,
"forEvery": 1,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NC",
"ruleSet": "vape"
},
"NE": [
{
"description": "$0.05 per mL on products with nicotine and <= 3mL",
"if": "utils.attr(transactionLine, 'product.volumeInMl') <= 3",
"attr": "product.volumeInMl",
"forEvery": 1,
"tax": 0.05,
"relatedAttrs": [
"product.volumeInMl"
],
"when": [
"hasNicotine"
],
"startDate": "Jan 1, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NE",
"ruleSet": "vape"
},
{
"description": "10% of wholesale price on products with nicotine and > 3mL",
"if": "utils.attr(transactionLine, 'product.volumeInMl') > 3",
"attr": "product.wholesalePrice",
"pct": 10,
"relatedAttrs": [
"product.volumeInMl",
"product.wholesalePrice"
],
"when": [
"hasNicotine"
],
"startDate": "Jan 1, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NE",
"ruleSet": "vape"
}
],
"NH": [
{
"description": "8% of wholesale price on products with nicotine and with type open",
"attr": "product.wholesalePrice",
"pct": 8,
"when": [
"hasNicotine",
"isOpen"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NH",
"ruleSet": "vape"
},
{
"description": "$0.30 per mL on products with nicotine and with type closed",
"attr": "product.volumeInMl",
"tax": 0.3,
"forEvery": 1,
"when": [
"hasNicotine",
"isClosed"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NH",
"ruleSet": "vape"
}
],
"NJ": [
{
"transactionType": "retail",
"description": "10% of retail on products with nicotine and type open",
"attr": "product.retailPrice",
"pct": 10,
"when": [
"isOpen",
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NJ",
"ruleSet": "vape"
},
{
"description": "$0.10 per mL on products with nicotine and type closed",
"attr": "product.volumeInMl",
"tax": 0.1,
"forEvery": 1,
"when": [
"isClosed",
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NJ",
"ruleSet": "vape",
"lastDate": "July 31, 2025"
},
{
"description": "$0.30 per mL on products with nicotine and type closed",
"attr": "product.volumeInMl",
"tax": 0.3,
"forEvery": 1,
"when": [
"isClosed",
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NJ",
"ruleSet": "vape",
"startDate": "August 1, 2025"
}
],
"NM": [
{
"description": "12.5% of wholesale price on consumable vapor products with type open",
"attr": "product.wholesalePrice",
"pct": 12.5,
"if": "productHasTag('isOpen') && utils.attr(transactionLine, 'product.volumeInMl') > 0",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NM",
"ruleSet": "vape"
},
{
"description": "12.5% of wholesale price on products with type cartridge closed or closed single use and a Volume of more than 5mL",
"attr": "product.wholesalePrice",
"pct": 12.5,
"when": [
"isClosed"
],
"if": "utils.attr(transactionLine, 'product.volumeInMl') && utils.attr(transactionLine, 'product.volumeInMl') > 5",
"relatedAttrs": [
"product.volumeInMl"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NM",
"ruleSet": "vape"
},
{
"description": "$0.50 per unit on products with type cartridge closed or closed single use and a Volume of 5mL or less",
"attr": "quantity",
"tax": 0.5,
"forEvery": 1,
"when": [
"isClosed"
],
"if": "!utils.attr(transactionLine, 'product.volumeInMl') || utils.attr(transactionLine, 'product.volumeInMl') <= 5",
"relatedAttrs": [
"product.volumeInMl"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NM",
"ruleSet": "vape"
}
],
"NV": {
"description": "30% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 30,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NV",
"ruleSet": "vape"
},
"NY": {
"transactionType": "retail",
"description": "20% of retail",
"attr": "product.retailPrice",
"pct": 20,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NY",
"ruleSet": "vape"
},
"OH": {
"description": "$0.10 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.1,
"forEvery": 1,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OH",
"ruleSet": "vape"
},
"OR": {
"description": "65% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 65,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OR",
"ruleSet": "vape"
},
"PA": {
"description": "40% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 40,
"confirmed": "PA uses wholesalePrice",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "PA",
"ruleSet": "vape"
},
"RI": {
"description": "80% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 80,
"startDate": "Oct 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "RI",
"ruleSet": "vape"
},
"TN": {
"description": "10% of wholesale price",
"transactionType": "wholesale",
"attr": "product.wholesalePrice",
"pct": 10,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "TN",
"ruleSet": "vape",
"startDate": "July 1, 2025"
},
"UT": {
"description": "56% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 56,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "UT",
"ruleSet": "vape"
},
"VA": [
{
"description": "$0.066 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.066,
"forEvery": 1,
"when": [
"hasNicotine"
],
"lastDate": "June 30, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "VA",
"ruleSet": "vape"
},
{
"description": "$0.11 per mL on products with nicotine",
"attr": "product.volumeInMl",
"tax": 0.11,
"forEvery": 1,
"when": [
"hasNicotine"
],
"startDate": "July 1, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "VA",
"ruleSet": "vape"
}
],
"VT": {
"description": "92% wholesale price",
"attr": "product.wholesalePrice",
"pct": 92,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "VT",
"ruleSet": "vape"
},
"WA": {
"all": [
{
"description": "$0.09 per mL on products with type open and volume > 5 mL",
"attr": "product.volumeInMl",
"tax": 0.09,
"forEvery": 1,
"when": [
"isOpen"
],
"if": "productHasTag('isOpen') && utils.attr(transactionLine, 'product.volumeInMl') > 5"
},
{
"description": "$0.27 per mL on all products other than type open and with volume <= 5 mL",
"attr": "product.volumeInMl",
"tax": 0.27,
"forEvery": 1,
"if": "! productHasTag('isOpen') || utils.attr(transactionLine, 'product.volumeInMl') <= 5"
},
{
"description": "95% of selling price for nicotine products",
"attr": "unitDiscountedPrice",
"pct": 95,
"startDate": "January 1, 2026",
"transactionType": "wholesale",
"if": "!Number(utils.attr(transactionLine, 'product.volumeInMl')) || productHasTag('hasNicotine')"
}
]
},
"WI": {
"description": "$0.05 per mL on products with type closed",
"attr": "product.volumeInMl",
"tax": 0.05,
"forEvery": 1,
"when": [
"isClosed"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WI",
"ruleSet": "vape"
},
"WV": {
"description": "$0.075 per mL",
"attr": "product.volumeInMl",
"tax": 0.075,
"forEvery": 1,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WV",
"ruleSet": "vape"
},
"WY": {
"description": "15% of wholesale price on products with nicotine",
"attr": "product.wholesalePrice",
"pct": 15,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WY",
"ruleSet": "vape"
},
"AR": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "AR",
"ruleSet": "vape"
},
"AZ": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "AZ",
"ruleSet": "vape"
},
"FL": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "FL",
"ruleSet": "vape"
},
"IA": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IA",
"ruleSet": "vape"
},
"ID": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ID",
"ruleSet": "vape"
},
"MI": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MI",
"ruleSet": "vape"
},
"MO": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MO",
"ruleSet": "vape"
},
"MS": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MS",
"ruleSet": "vape"
},
"MT": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MT",
"ruleSet": "vape"
},
"ND": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ND",
"ruleSet": "vape"
},
"OK": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OK",
"ruleSet": "vape"
},
"SC": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "SC",
"ruleSet": "vape"
},
"SD": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "SD",
"ruleSet": "vape"
},
"TX": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "TX",
"ruleSet": "vape"
}
}
}
}B) Catalog of current in-production nicotinePouch rules (as of 12/6/2026).
{
"US": {
"regionCode": {
"AK": {
"locality": {
"Anchorage": {
"description": "55% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 55,
"countryCode": "US",
"locationType": "locality",
"locality": "Anchorage",
"ruleSet": "nicotinePouch"
}
},
"county": {
"Fairbanks North Star Borough": {
"description": "20% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 20,
"ruleSet": "nicotinePouch",
"startDate": "July 1, 2024",
"countryCode": "US",
"locationType": "county",
"county": "Fairbanks North Star Borough"
},
"Juneau City And Borough": {
"description": "45% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 45,
"countryCode": "US",
"locationType": "county",
"county": "Juneau City And Borough",
"ruleSet": "nicotinePouch"
}
}
},
"AL": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "AL",
"ruleSet": "nicotinePouch"
},
"AR": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "AR",
"ruleSet": "nicotinePouch"
},
"AZ": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "AZ",
"ruleSet": "nicotinePouch"
},
"CA": [
{
"description": "52.92% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 52.92,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2024",
"lastDate": "June 30, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CA",
"ruleSet": "nicotinePouch"
},
{
"description": "54.27% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 52.92,
"when": [
"hasNicotine"
],
"confirmed": "CA uses wholesale price",
"startDate": "July 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CA",
"ruleSet": "nicotinePouch"
}
],
"CO": {
"all": [
{
"description": "56% of MSRP for products not classified as modified risk nicotine products",
"attr": "product.msrp",
"pct": 56,
"if": "productHasTag('hasNicotine') && !productHasTag('modifiedRisk')",
"startDate": "July 1, 2024",
"lastDate": "June 30, 2027",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.modifiedRisk"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO"
},
{
"description": "28% of MSRP for modified risk nicotine products",
"attr": "product.msrp",
"pct": 28,
"if": "productHasTag('hasNicotine') && productHasTag('modifiedRisk')",
"startDate": "July 1, 2024",
"lastDate": "June 30, 2027",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.modifiedRisk"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO"
},
{
"description": "62% of MSRP for products with nicotine",
"attr": "product.msrp",
"pct": 62,
"if": "productHasTag('hasNicotine') && !productHasTag('modifiedRisk')",
"startDate": "July 1, 2027",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.modifiedRisk"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO"
},
{
"description": "31% of MSRP for modified risk nicotine products",
"attr": "product.msrp",
"pct": 31,
"if": "productHasTag('hasNicotine') && productHasTag('modifiedRisk')",
"startDate": "July 1, 2027",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.modifiedRisk"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO"
}
],
"locality": {
"Boulder": {
"transactionType": "retail",
"description": "40% of retail",
"attr": "product.retailPrice",
"pct": 40,
"ruleSet": "nicotinePouch",
"countryCode": "US",
"locationType": "locality",
"locality": "Boulder"
}
}
},
"CT": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CT",
"ruleSet": "nicotinePouch"
},
"DC": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "DC",
"ruleSet": "nicotinePouch"
},
"DE": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "DE",
"ruleSet": "nicotinePouch"
},
"FL": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "FL",
"ruleSet": "nicotinePouch"
},
"GA": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "GA",
"ruleSet": "nicotinePouch"
},
"HI": {
"description": "70% of wholesale cost on products with nicotine",
"attr": "product.wholesaleCost",
"pct": 70,
"when": [
"hasNicotine"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "HI",
"ruleSet": "nicotinePouch"
},
"IA": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IA",
"ruleSet": "nicotinePouch"
},
"ID": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ID",
"ruleSet": "nicotinePouch"
},
"IL": {
"all": [
{
"description": "45% of wholesale price",
"startDate": "July 1, 2025",
"attr": "product.wholesalePrice",
"pct": 45,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "IL",
"ruleSet": "nicotinePouch"
}
]
},
"IN": [
{
"description": "$0.40/oz",
"tax": 0.4,
"attr": "product.weightInOz",
"ruleType": "pricePerUnits",
"when": [
"hasNicotine"
],
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"lastDate": "June 30, 2025",
"transactionType": "wholesale",
"locationType": "regionCode",
"regionCode": "IN",
"ruleSet": "nicotinePouch"
},
{
"description": "$0.50/oz",
"tax": 0.5,
"attr": "product.weightInOz",
"ruleType": "pricePerUnits",
"when": [
"hasNicotine"
],
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"startDate": "July 1, 2025",
"transactionType": "wholesale",
"locationType": "regionCode",
"regionCode": "IN",
"ruleSet": "nicotinePouch"
}
],
"KS": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "KS",
"ruleSet": "nicotinePouch"
},
"KY": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "KY",
"ruleSet": "nicotinePouch"
},
"LA": {
"description": "20% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 20,
"startDate": "July 1, 2000",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "LA",
"ruleSet": "nicotinePouch"
},
"MA": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MA",
"ruleSet": "nicotinePouch"
},
"MD": {
"description": "60% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 60,
"startDate": "July 1, 2024",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MD",
"ruleSet": "nicotinePouch"
},
"ME": [
{
"description": "2.02 total tax if less than 1 ounce, 2.02 per ounce if greater than or equal to one ounce",
"tax": 2.02,
"attr": "quantity",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.weightInOz') < 1",
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ME",
"ruleSet": "nicotinePouch",
"lastDate": "January 4, 2026",
"transactionType": "wholesale"
},
{
"description": "2.02 total tax if less than 1 ounce, 2.02 per ounce if greater than or equal to one ounce",
"number": 2.02,
"attr": "product.weightInOz",
"ruleType": "multiplyByNumber",
"if": "utils.attr(transactionLine, 'product.weightInOz') >= 1",
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ME",
"ruleSet": "nicotinePouch",
"lastDate": "January 4, 2026",
"transactionType": "wholesale"
},
{
"description": "3.54 total tax if less than 1 ounce, 3.54 per ounce if greater than or equal to one ounce",
"tax": 3.54,
"attr": "quantity",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.weightInOz') < 1",
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ME",
"ruleSet": "nicotinePouch",
"startDate": "January 5, 2026",
"transactionType": "wholesale"
},
{
"description": "3.54 total tax if less than 1 ounce, 3.54 per ounce if greater than or equal to one ounce",
"number": 3.54,
"attr": "product.weightInOz",
"ruleType": "multiplyByNumber",
"if": "utils.attr(transactionLine, 'product.weightInOz') >= 1",
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ME",
"ruleSet": "nicotinePouch",
"startDate": "January 5, 2026",
"transactionType": "wholesale"
}
],
"MI": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MI",
"ruleSet": "nicotinePouch"
},
"MN": [
{
"description": "95% of wholesale price for containers less than 1.2 oz or $3.04, whichever is greater",
"attr": "product.wholesalePrice",
"pct": 95,
"if": "utils.attr(transactionLine, 'product.weightInOz') <= 1.2 and multiply(utils.attr(transactionLine, 'product.wholesalePrice'), 0.95) >= 3.04",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MN",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.weightInOz"
]
},
{
"description": "95% of wholesale price for containers less than 1.2 oz or $3.04, whichever is greater",
"tax": 3.04,
"attr": "quantity",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.weightInOz') <= 1.2 and multiply(utils.attr(transactionLine,'product.wholesalePrice'), 0.95) < 3.04",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MN",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.weightInOz",
"product.wholesalePrice"
]
},
{
"description": "95% of wholesale price for containers more than 1.2 oz or $3.04*oz/1.2, whichever is greater",
"attr": "product.wholesalePrice",
"pct": 95,
"if": "utils.attr(transactionLine, 'product.weightInOz') > 1.2 and multiply(utils.attr(transactionLine, 'product.wholesalePrice'), 0.95) >=multiply(3.04, divide(utils.attr(transactionLine,'product.weightInOz'), 1.2))",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MN",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.weightInOz"
]
},
{
"description": "95% of wholesale price for containers more than 1.2 oz or $3.04*oz/1.2, whichever is greater",
"tax": 3.04,
"attr": "product.weightInOz",
"perUnit": 1.2,
"ruleType": "pricePerUnits",
"if": "utils.attr(transactionLine, 'product.weightInOz') > 1.2 and multiply(utils.attr(transactionLine, 'product.wholesalePrice'), 0.95) < multiply(3.04,divide(utils.attr(transactionLine,'product.weightInOz'),1.2))",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MN",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.wholesalePrice"
]
}
],
"MO": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MO",
"ruleSet": "nicotinePouch"
},
"MS": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MS",
"ruleSet": "nicotinePouch"
},
"MT": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "MT",
"ruleSet": "nicotinePouch"
},
"NC": [
{
"description": "10 cents per container containing up to 20 pouches",
"startDate": "July 1, 2025",
"tax": 0.1,
"attr": "quantity",
"forEvery": 1,
"ruleSet": "nicotinePouch",
"if": "utils.attr(transactionLine, 'product.pouchesPerContainer') <= 20",
"relatedAttrs": [
"product.pouchesPerContainer"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NC"
},
{
"description": "half cent per pouch for any amount in a container containing over 20 pouches",
"startDate": "July 1, 2025",
"tax": 0.005,
"attr": "product.pouchesPerContainer",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.pouchesPerContainer') > 20",
"ruleSet": "nicotinePouch",
"relatedAttrs": [
"product.pouchesPerContainer"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NC"
}
],
"ND": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "ND",
"ruleSet": "nicotinePouch"
},
"NE": {
"description": "20% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 20,
"startDate": "January 1, 2026",
"transactionType": "wholesale",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NE",
"ruleSet": "nicotinePouch"
},
"NH": {
"description": "65.03% of wholesale price on Other Tobacco Products (OTP)",
"attr": "product.wholesalePrice",
"pct": 65.03,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NH",
"ruleSet": "nicotinePouch"
},
"NJ": {
"description": "30% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 30,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NJ",
"ruleSet": "nicotinePouch"
},
"NM": {
"description": "25% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 25,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NM",
"ruleSet": "nicotinePouch"
},
"NV": {
"description": "30% of wholesale price",
"attr": "product.wholesalePrice",
"pct": 30,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NV",
"ruleSet": "nicotinePouch"
},
"NY": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NY",
"ruleSet": "nicotinePouch"
},
"OH": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OH",
"ruleSet": "nicotinePouch"
},
"OK": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OK",
"ruleSet": "nicotinePouch"
},
"OR": [
{
"description": "$0.65 for 20 pouches or less",
"startDate": "January 1, 2026",
"transactionType": "wholesale",
"tax": 0.65,
"attr": "quantity",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.pouchesPerContainer') <= 20",
"relatedAttrs": [
"product.pouchesPerContainer"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OR",
"ruleSet": "nicotinePouch"
},
{
"description": "$0.0325 per pouch for containers over 20 pouches, rounded to nearest cent",
"startDate": "January 1, 2026",
"transactionType": "wholesale",
"tax": 0.0325,
"attr": "product.pouchesPerContainer",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.pouchesPerContainer') > 20",
"relatedAttrs": [
"product.pouchesPerContainer"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "OR",
"ruleSet": "nicotinePouch"
}
],
"PA": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "PA",
"ruleSet": "nicotinePouch"
},
"RI": {
"description": "80% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 80,
"startDate": "Oct 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "RI",
"ruleSet": "nicotinePouch"
},
"SC": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "SC",
"ruleSet": "nicotinePouch"
},
"SD": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "SD",
"ruleSet": "nicotinePouch"
},
"TN": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "TN",
"ruleSet": "nicotinePouch"
},
"TX": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "TX",
"ruleSet": "nicotinePouch"
},
"UT": {
"description": "$1.83/oz",
"tax": 1.83,
"attr": "product.weightInOz",
"ruleType": "pricePerUnits",
"when": [
"hasNicotine"
],
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "UT",
"ruleSet": "nicotinePouch"
},
"VA": {
"exclude": true,
"internal_description": "accidentally enabled - this was a vape tax not pouch",
"description": "$0.36/oz",
"tax": 0.36,
"attr": "product.weightInOz",
"ruleType": "pricePerUnits",
"when": [
"hasNicotine"
],
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "VA",
"ruleSet": "nicotinePouch",
"lastDate": "November 9, 2025"
},
"VT": [
{
"description": "$3.08 per package for containers less than 1.2 oz",
"tax": 3.08,
"attr": "quantity",
"forEvery": 1,
"if": "utils.attr(transactionLine, 'product.weightInOz') < 1.2",
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "VT",
"ruleSet": "nicotinePouch",
"startDate": "July 1, 2019"
},
{
"description": "$2.57 per ounce for containers 1.2 oz or more",
"number": 2.57,
"attr": "product.weightInOz",
"ruleType": "multiplyByNumber",
"if": "utils.attr(transactionLine, 'product.weightInOz') >= 1.2",
"relatedAttrs": [
"product.weightInOz"
],
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "VT",
"ruleSet": "nicotinePouch",
"startDate": "July 1, 2019"
}
],
"WA": {
"description": "95% of selling price for products with nicotine",
"attr": "unitDiscountedPrice",
"if": "!Number(utils.attr(transactionLine, 'product.volumeInMl')) || productHasTag('hasNicotine')",
"pct": 95,
"startDate": "January 1, 2026",
"transactionType": "wholesale"
},
"WI": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WI",
"ruleSet": "nicotinePouch"
},
"WV": {
"exclude": true,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WV",
"ruleSet": "nicotinePouch"
},
"WY": {
"description": "20% of wholesale cost for nicotine pouches derived from tobacco",
"attr": "product.wholesaleCost",
"pct": 20,
"startDate": "July 1, 2020",
"when": [
"hasNicotine",
"hasTobacco"
],
"relatedAttrs": [
"product.hasTobacco"
],
"transactionType": "wholesale",
"ruleSet": "nicotinePouch",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WY"
}
}
}
}C) Savvy-client rule overrides/interpretations (from VapeRanger.com as of 12/6/2026).
This is an example from VapeRanger and is the ruleOverrides object / child of their 'option.exciseTax' node of their license keys:
{
"nicotinePouch": {
"US": {
"regionCode": {
"CO": {
"all": [
{
"description": "56% of wholesale cost for products with nicotine",
"attr": "product.wholesaleCost",
"pct": 56,
"when": [
"hasNicotine"
],
"startDate": "July 1, 2024",
"lastDate": "June 30, 2027",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO",
"ruleSet": "nicotinePouch"
},
{
"description": "62% of wholesale price for products with nicotine",
"attr": "product.wholesalePrice",
"pct": 62,
"when": [
"hasNicotine"
],
"startDate": "July 1, 2027",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "CO",
"ruleSet": "nicotinePouch"
}
]
},
"HI": {
"attr": "product.wholesaleCost",
"countryCode": "US",
"description": "70% of wholesale cost for products",
"locationType": "regionCode",
"pct": 70,
"regionCode": "HI"
},
"MN": {
"attr": "product.wholesaleCost",
"description": "95% of wholesale cost on products with nicotine",
"pct": 95
},
"IL": {
"all": [
{
"description": "45% of wholesale cost",
"startDate": "July 1, 2025",
"attr": "product.wholesaleCost",
"pct": 45
}
]
},
"NV": {
"description": "30% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 30,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "NV",
"ruleSet": "nicotinePouch"
},
"WY": {
"description": "20% of wholesale cost",
"attr": "product.wholesaleCost",
"pct": 20,
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "WY",
"ruleSet": "nicotinePouch",
"lastDate": "Sep 29, 2025"
}
}
}
},
"vape": {
"US": {
"regionCode": {
"AK": {
"county": {
"Fairbanks North Star Borough": {
"description": "20% of sale price on products with nicotine",
"attr": "unitDiscountedPrice",
"pct": 20,
"ruleSet": "vape",
"countryCode": "US",
"locationType": "county",
"county": "Fairbanks North Star Borough",
"when": [
"hasNicotine"
]
},
"Juneau City And Borough": {
"attr": "unitDiscountedPrice",
"countryCode": "US",
"county": "Juneau City And Borough",
"description": "45% of sale price",
"locationType": "county",
"pct": 45,
"ruleSet": "vape"
},
"Matanuska-Susitna Borough": {
"attr": "unitDiscountedPrice",
"countryCode": "US",
"county": "Matanuska-Susitna Borough",
"description": "55% of sale price",
"locationType": "county",
"pct": 55,
"ruleSet": "vape"
},
"Northwest Arctic Borough": {
"attr": "unitDiscountedPrice",
"countryCode": "US",
"county": "Northwest Arctic Borough",
"description": "45% of sale price",
"locationType": "county",
"pct": 45,
"ruleSet": "vape"
},
"Petersburg Borough": {
"attr": "unitDiscountedPrice",
"countryCode": "US",
"county": "Petersburg Borough",
"description": "45% of sale price",
"locationType": "county",
"pct": 45,
"ruleSet": "vape"
}
},
"locality": {
"Anchorage": {
"attr": "unitDiscountedPrice",
"description": "55% of sale price",
"pct": 55
}
}
},
"CO": {
"all": [
{
"attr": "product.wholesaleCost",
"countryCode": "US",
"description": "56% of wholesale cost for products with nicotine",
"lastDate": "June 30, 2027",
"locationType": "regionCode",
"pct": 56,
"regionCode": "CO",
"startDate": "July 1, 2024",
"when": [
"hasNicotine"
]
},
{
"attr": "product.wholesaleCost",
"countryCode": "US",
"description": "62% of wholesale cost for products with nicotine",
"locationType": "regionCode",
"pct": 62,
"regionCode": "CO",
"startDate": "July 1, 2027",
"when": [
"hasNicotine"
]
}
],
"locality": {
"Boulder": {
"attr": "product.retailPrice",
"description": "40% of retail price",
"pct": 40,
"transactionType": "retail"
}
}
},
"CT": [
{
"attr": "unitDiscountedPrice",
"description": "10% of sale price when product is open and has nicotine",
"if": "!Number(utils.attr(transactionLine, 'product.volumeInMl')) || productHasTag('hasNicotine')",
"pct": 10,
"relatedAttrs": [
"product.volumeInMl",
"hasNicotine"
],
"when": [
"isOpen"
]
},
{
"attr": "unitDiscountedPrice",
"description": "10% of sale price when product is parts",
"pct": 10,
"when": [
"isPart"
]
},
{
"attr": "product.volumeInMl",
"description": "$0.40 per mL when product is closed and has nicotine",
"forEvery": 1,
"tax": 0.4,
"when": [
"isClosed",
"hasNicotine"
]
}
],
"DC": {
"attr": "unitDiscountedPrice",
"description": "79% of sale price on products with nicotine",
"pct": 79,
"when": [
"hasNicotine"
]
},
"GA": [
{
"attr": "product.volumeInMl",
"description": "5¢ per mL on products with type closed cartridge",
"forEvery": 1,
"tax": "0.05",
"when": [
"closedCartridge"
]
},
{
"attr": "product.wholesaleCost",
"description": "7% of wholesale cost for consumable vapor products with type open",
"if": "productHasTag('isOpen') && utils.attr(transactionLine, 'product.volumeInMl') > 0",
"pct": 7
},
{
"attr": "product.wholesaleCost",
"description": "7% of wholesale Cost for products with type closed single use",
"pct": 7,
"when": [
"isClosed",
"closedSingleUse"
]
}
],
"TN": {
"description": "10% of wholesale cost for products containing consumable material",
"attr": "product.wholesaleCost",
"if": "utils.attr(transactionLine,'product.volumeInMl') > 0",
"pct": 10,
"startDate": "Jul 1, 2025",
"countryCode": "US",
"locationType": "regionCode",
"regionCode": "TN"
},
"HI": {
"attr": "product.wholesaleCost",
"countryCode": "US",
"description": "70% of wholesale cost for products not parts",
"if": "!productHasTag('isPart') && !productHasTag('batteryOnly')",
"locationType": "regionCode",
"pct": 70,
"regionCode": "HI",
"startDate": "Jan 1, 2024"
},
"IL": {
"all": [
{
"description": "15% of wholesale cost",
"lastDate": "June 30, 2025",
"attr": "product.wholesaleCost",
"pct": 15
},
{
"description": "45% of wholesale cost",
"startDate": "July 1, 2025",
"attr": "product.wholesaleCost",
"pct": 45
}
],
"county": {
"Cook": {
"attr": "product.volumeInMl",
"description": "$0.20 per mL",
"forEvery": 1,
"tax": 0.2
}
},
"locality": {
"Chicago": [
{
"attr": "quantity",
"description": "$1.50 per unit",
"forEvery": 1,
"tax": 1.5
},
{
"attr": "product.volumeInMl",
"description": "$1.20 per mL",
"forEvery": 1,
"tax": 1.2
}
]
}
},
"IN": [
{
"attr": "product.wholesaleCost",
"description": "15% of wholesale Cost for products with type closed cartridge or closed sinlge use",
"if": "productHasTag('closedCartridge') || productHasTag('closedSingleUse')",
"pct": 15,
"lastDate": "June 30, 2025"
},
{
"attr": "product.wholesaleCost",
"description": "30% of wholesale Cost for products with type closed cartridge or closed sinlge use",
"if": "productHasTag('closedCartridge') || productHasTag('closedSingleUse')",
"pct": 30,
"startDate": "July 1, 2025"
}
],
"KY": [
{
"attr": "unitDiscountedPrice",
"description": "15% wholesale open products that contain > 0 mL and have type open",
"if": "productHasTag('isOpen') && utils.attr(transactionLine, 'product.volumeInMl') > 0",
"pct": 15
},
{
"attr": "quantity",
"description": "$1.50 per unit on products with type cartridge closed or closed single use",
"forEvery": 1,
"if": "productHasTag('closedCartridge') || productHasTag('closedSingleUse')",
"tax": 1.5
}
],
"LA": {
"attr": "product.volumeInMl",
"description": "$0.15 per mL for products containing nicotine",
"forEvery": 1,
"tax": 0.15,
"when": [
"hasNicotine"
]
},
"MA": {
"attr": "product.wholesaleCost",
"description": "75% of wholesale cost",
"pct": 75
},
"MD": {
"all": [
{
"attr": "product.retailPrice",
"description": "12% of retail on products with nicotine and more than 5mL",
"if": "!utils.attr(transactionLine, 'product.volumeInMl') || utils.attr(transactionLine, 'product.volumeInMl') > 5",
"pct": 12,
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"transactionType": "retail",
"when": [
"hasNicotine"
]
},
{
"attr": "product.retailPrice",
"description": "60% of retail price on products with nicotine and 5mL or less",
"if": "utils.attr(transactionLine, 'product.volumeInMl') <= 5",
"pct": 60,
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"transactionType": "retail",
"when": [
"hasNicotine"
]
}
],
"county": {
"Montgomery": {
"attr": "product.wholesaleCost",
"description": "30% of the wholesale cost",
"pct": 30
}
}
},
"MN": {
"attr": "product.wholesaleCost",
"description": "95% of wholesale cost on products with nicotine",
"pct": 95,
"when": [
"hasNicotine"
]
},
"NH": [
{
"attr": "product.wholesaleCost",
"description": "8% of wholesale cost on products with nicotine and with type open",
"pct": 8,
"when": [
"hasNicotine",
"isOpen"
]
},
{
"attr": "product.volumeInMl",
"description": "$0.30 per mL on products with nicotine and with type closed",
"forEvery": 1,
"tax": 0.3,
"when": [
"hasNicotine",
"isClosed"
]
}
],
"NM": [
{
"attr": "product.wholesaleCost",
"description": "12.5% of wholesale cost on consumable vapor products with type open",
"if": "productHasTag('isOpen') && utils.attr(transactionLine, 'product.volumeInMl') > 0",
"pct": 12.5
},
{
"attr": "product.wholesaleCost",
"description": "12.5% of wholesale cost on products with type cartridge closed or closed single use and a Volume of more than 5mL",
"if": "utils.attr(transactionLine, 'product.volumeInMl') && utils.attr(transactionLine, 'product.volumeInMl') > 5",
"pct": 12.5,
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"when": [
"isClosed"
]
},
{
"attr": "quantity",
"description": "$0.50 per unit on products with type cartridge closed or closed single use and a Volume of 5mL or less",
"forEvery": 1,
"if": "!utils.attr(transactionLine, 'product.volumeInMl') || utils.attr(transactionLine, 'product.volumeInMl') <= 5",
"relatedAttrs": [
"product.volumeInMl",
"product.retailPrice"
],
"tax": 0.5,
"when": [
"isClosed"
]
}
],
"NV": {
"attr": "product.wholesaleCost",
"description": "30% of wholesale cost",
"pct": 30
},
"OR": {
"attr": "product.wholesaleCost",
"description": "65% of wholesale cost",
"pct": 65
},
"PA": {
"attr": "unitDiscountedPrice",
"description": "40% wholesale price on products NOT marked as parts or batteries",
"if": "!productHasTag('isPart') && !productHasTag('batteryOnly')",
"pct": 40
},
"RI": [
{
"attr": "unitDiscountedPrice",
"countryCode": "US",
"description": "10% of sale price on products with nicotine and type open",
"locationType": "regionCode",
"pct": 10,
"regionCode": "RI",
"ruleSet": "vape",
"when": [
"isOpen",
"hasNicotine"
]
},
{
"attr": "product.volumeInMl",
"countryCode": "US",
"description": "$0.50 per mL on products with nicotine and type closed",
"forEvery": 1,
"locationType": "regionCode",
"regionCode": "RI",
"ruleSet": "vape",
"tax": 0.5,
"when": [
"isClosed",
"hasNicotine"
]
}
],
"UT": {
"attr": "product.wholesaleCost",
"description": "56% of wholesale cost",
"pct": 56
},
"WY": {
"attr": "product.wholesaleCost",
"description": "15% of wholesale cost on all products except 0mg liquids and disposables",
"pct": 15,
"if": "(!productHasTag('isLiquid') && !productHasTag('closedSingleUse')) || productHasTag('hasNicotine')",
"relatedAttrs": [
"product.wholesaleCost"
]
}
}
}
}
}