​​​The Wisconsin Supreme Court concluded on July 10, 2020 in Bartlett v. Evers that the partial veto made by the governor in 2019 Wis. Act 9 to the definition of vapor products in sec. 139.75(14), Wis. Stats., is unconstitutional. The definition now reads: "'Vapor product' means a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid or other substance that is depleted as the product is used, regardless of whether the liquid or that substance contains nicotine." (additional language in italics).

The effect of this decision is to eliminate tax upon liquids or other substances sold separately from vapor products.

A vapor product includes a liquid or other substance that functions as part of a vapor product or is sold with a vapor product as one packaged item.

This decision does not change the vapor products tax rate; the tax is imposed on the liquid at the rate of 5 cents per milliliter.

For additional information, see the Vapor Products Tax Common Questions.

July 22, 2020