Nicotine Solution Products
A nicotine solution product is any cartridge, bottle, or other package that contains nicotine in a solution consumed, or meant to be consumed, using a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means that produces vapor or aerosol.
Any nicotine solution product is considered a tobacco product, regardless of whether the nicotine is made or derived from tobacco.
Common examples of nicotine solution products include but are not limited to:
- Cartridges or pre-filled pods used with vaping devices
- Solutions used in open vape systems
- Devices included within kits (see discussion further below regarding taxation of kits)
Nicotine solution products are subject to Tobacco Tax which is 95% of the wholesale sales price.
For more information on the wholesale sales price, see Minnesota Statute 297F.01, subdivision 23.