Are e-cigarettes in any section of the state’s statutes included in the definition of "Tobacco Products"?
How does the state define an e-cigarette?
Tobacco product means “a product containing, made or derived from tobacco or nicotine that is intended for human consumption, whether smoked, chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means including…electronic cigarettes, electronic cigars, electronic pipes, electronic nicotine delivery systems or any other similar products that rely on vaporization or aerosolization, [and including] any component, part or accessory.”
Mass. Gen. Laws ch. 270, §§ 6(a), 28(a) (2023)
Liquid nicotine container means “a package: (i) from which nicotine in a solution or other form is accessible through normal and foreseeable use by a consumer; and (ii) that is used to hold soluble nicotine in any concentration [but does not include] a sealed, prefilled and disposable container … if the nicotine in the container is inaccessible through customary or reasonably foreseeable handling or use, including reasonably foreseeable ingestion or other contact by children.”
Mass. Gen. Laws ch. 270, § 27(a) (2023)
Electronic smoking device means “any product that can deliver nicotine to the user through inhalation of vapor [including] any component part of such product, including liquid for use in the device regardless of whether the liquid contains nicotine, [and] whether or not sold separately . . . .”
940 Mass. Code Regs. 21.03 (2023)
Sales and Tax
Electronic nicotine delivery system means “an electronic device, whether for 1-time use or reusable, that can be used to deliver nicotine or another substance to a person inhaling from the device including, but not limited to, electronic cigarettes, electronic cigars, electronic cigarillos, electronic pipes, vaping pens, hookah pens and other similar devices that rely on vaporization or aerosolization; [including] any noncombustible liquid or gel that is manufactured into a finished product for use in such electronic device [and] any component, part or accessory of a device used during the operation of the device even if the part or accessory was sold separately…”
Mass. Gen. Laws ch. 64C, § 7E(a) (2023); Mass Gen. Laws ch. 270, § 29(a) (2023)
Tobacco products means “cigarettes, an electronic nicotine delivery system...and smokeless tobacco.”
Mass. Gen. Laws ch.64C, § 1 (2023)
Is there a state excise or special tax (non-sales tax) placed on e-cigarettes?
Electronic nicotine delivery systems taxed at rate of 75% of the wholesale price.
Mass. Gen. Laws ch. 64C, § 7E(b) (2023)
What regulations are in place for e-cigarette packaging?
Electronic smoking devices may not be opened, repackaged or sold in smaller quantities than the smallest package distributed by the manufacturer for individual consumer use.
940 Mass. Code Regs. 21.04(1)(b) (2023)
Sale of electronic nicotine delivery systems in any form other than an original factory wrapped package or refilling a manufacturer prefilled and sealed cartridge is prohibited.
105 Mass. Code Regs. 665.030 (2023)
What restrictions are in place for retail or youth access?
Sale/distribution of flavored electronic nicotine delivery systems or flavor enhancers restricted to sales by a smoking bar for on site consumption and sales of flavored electronic nicotine delivery devices to out-of-state purchasers.
Mass. Gen. Laws ch. 270, § 28(b)—(c) (2023)
Sale of electronic nicotine delivery systems with nicotine content greater than 35 mg/ml restricted to specialty tobacco stores and smoking bars.
Mass. Gen. Law ch. 270, § 29(b) (2023)
Redemption of discount coupons for electronic smoking devices prohibited.
105 Mass. Code Regs. 665.025 (2023)
Sampling/free distribution of electronic smoking devices prohibited.
940 Mass. Code Regs. 21.04(1)(a) (2023)
Distribution of free samples in a retail or other commercial establishment prohibited (except in retail tobacco stores and smoking bars).
Mass. Gen. Laws ch. 270, § 6(c) (2023)
Sale of electronic cigarettes in health care institution buildings or grounds prohibited.
Mass. Gen. Laws ch. 112, § 61A (2023)
Mail-order or internet sales of electronic smoking devices prohibited unless retailer requires age-verification and signature by person of legal sales age upon receipt.
940 Mass. Code Regs. 21.04(1)(c), (4)(a) (2023)
Is a retail license or permit required to sell e-cigarettes?
Yes (retailer and distributor).
Mass. Gen. Laws ch. 64C, § 7E(h) (2023)
What smoke-free restrictions exist for e-cigarette use?
Use of electronic cigarettes included in definition of “smoking” and prohibited in same spaces smoking prohibited, Mass. Gen. Laws ch. 270, § 22(a) (2023) (definition of smoking); including workplaces, indoor public places, child care centers, state buildings and vehicles, (with some exceptions) Mass. Gen. Laws ch. 270, § 22(b)—(c) (2023); and public transportation. Mass. Gen. Laws ch. 272, § 43A (2023)
Nursing homes must designate electronic cigarette-free areas in common areas. No employee may use electronic cigarettes in any patient area.
Mass. Gen. Laws 111 § 72X (2023)
Use of nicotine delivery systems at licensed recreational children camps prohibited.
105 Mass. Code Regs. 430.165 (2023)
Massachusetts e-cigarette regulations as of September 15, 2023.