Effective October 1, 2019, Ohio is imposing a new excise tax on the sale of vapor products. The tax is paid monthly by distributors of vapor products received in Ohio. Vapor products include any liquid, solution, or other substance that contains nicotine and is depleted as it is used in an electronic smoking device. Electronic smoking devices include electronic cigarettes, cigars, pipes, and hookahs. Vapor products are also subject to the sales tax.