Vaping products definition for the Vape Tax Program: tax bulletin 5108

Information for retail and wholesale vaping products vendors on the definitions of vaping products in the Revenue Act Regulations.

This tax information bulletin provides the definition of vaping products to support taxation on the sale of vaping products.

Information includes:

  • what vaping products are
  • what vaping devices are
  • what a vaping substance is
  • what a vaping package is

  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia