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)

Tobacco Tax

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.


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