Electronic Vaping Device Directory Common Questions

  1. What is the Wisconsin Electronic Vaping Device Directory?

  2. What is an electronic vaping device?

  3. Is a battery sold with other component parts and accessories required to be listed on the Directory?

  4. Is an empty electronic vaping device containing no vaping liquid or substance required to be listed on the Directory?

  5. How are electronic vaping devices certified and placed on the Directory?

  6. Who can certify a product in a contract manufacturing arrangement?

  7. Can electronic vaping devices that contain hemp be sold or offered for sale in Wisconsin?

  8. What information must be included on the certificate of analysis (COA) for electronic vaping devices containing hemp?

  9. Do manufacturers of electronic vaping devices containing hemp have to submit a certificate of analysis (COA) for each batch they manufacture? When is a new COA required?

  10. Does every flavor/concentration variant of a type of electronic vaping device need to be certified as a separate device and subject to a $500 application fee?

  11. Are products containing hemp such as rosin, resin, or wax required to be certified for the Directory?

  12. What happens if, by July 1, a manufacturer does not recertify their compliance with sec. 995.15, Wis. Stats., and the eligibility of an electronic vaping device to be on the directory?

  13. Why do some products have more detailed descriptions than others?

  14. How often is the Directory updated?

  15. Are there penalties for selling devices in Wisconsin that are not listed on the Directory?

  16. Can a distributor possess electronic vaping devices in Wisconsin that are not listed on the Directory?

  17. How will a retailer or distributor know if a device is removed from the Directory?

  18. Is a distributor liable for the $1,000 forfeiture for an unlisted device that is sold or offered for sale in Wisconsin?

  19. Can a person manufacture electronic vaping devices in Wisconsin that are not listed on the Directory?

  20. If an electronic vaping device is removed from the Directory, how should a manufacturer dispose of products returned to the manufacturer from distributors and retailers?

  21. Is a manufacturer required to appoint an agent in Wisconsin or register with the Wisconsin Department of Financial Institutions (DFI)?

  22. How can I report violations of the Directory?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of June 23, 2026: secs. 995.15, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us​

Wisconsin Department of Revenue​
Excise Tax Unit
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email:DORExcise@wisconsin.gov

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100320

June 23​, 2026

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