Gov. Whitmer proposes new vape tax to discourage youth tobacco use
Whitmer’s plan is the latest attempt by state lawmakers to address youth e-cigarette use since the federal government declared it an epidemic in 2018.

Gov. Gretchen Whitmer is aiming to curb youth tobacco use in Michigan with a new tax on electronic cigarette products.
In her executive budget recommendations for the upcoming fiscal year, Whitmer proposed creating a 32% state tax on e-cigarettes, otherwise known as vapes. The Legislature would have to pass, and Whitmer would have to sign, a bill creating the tax for it to go into effect.
“We all know that this addiction has long-term risks that starts early … If we don’t act smart on vapes, we risk our children’s health and futures,” Whitmer said in her Feb. 26 State of the State address.
A similar tax is charged on traditional cigarettes, but those have become a less popular form of tobacco use among teens over the years. The use of vapes, on the other hand, has caused youth tobacco use rates to increase, both nationwide and throughout Michigan. State data shows that tobacco use rates among high school students decreased to a historic low of 17.9% in 2013, but after products like JUUL e-cigarettes began to flood the market, that number shot up to 29% in 2015.
The rates of young people using tobacco reached levels so high that, in 2018, former U.S. Surgeon General Jerome Adams declared youth e-cigarette use an epidemic.
In 2019, Whitmer signed bills that clarified that e-cigarettes fall under the same category as other tobacco products under state law, which meant retailers were prohibited from selling these products to minors.
Michigan high schoolers are reportedly smoking less tobacco in the years since, but vapes are continuing to get into the hands of minors. About 14% of Michigan high schoolers use vapes, compared to 7.8% of high school students nationally.
Brittany Tayler, a pediatrician at the Michigan State University Pediatric Public Health Initiative who has been aiding the state’s efforts to tackle youth vaping, told the Michigan Independent that e-cigarettes are enticing for young people for a few reasons: Vapes come in an array of fruity flavors, the products are marketed across social media, and they’re easy to conceal from adults.
“There’s all sorts of different devices that kids can use, and they’re easily available online, like a hoodie where you can actually breathe into the string and it has an e-cigarette in it,” Tayler said.
Tayler was a tobacco user herself until about five years ago, when a 16-year-old patient came into the hospital with lung damage. While Tayler was speaking with the patient, she said, he asked for a hit of her vape after smelling the mango flavor on her breath. His request left her stunned, and his medical condition was later determined to be the result of repeated vape use.
“He was really one of the early cases of that and ended up needing to get a double lung transplant because his lungs were just shot from the damage that that had done,” Tayler said. “I quit that day.”
Whitmer’s latest proposal follows years of attempts by state lawmakers to implement policies to keep e-cigarettes away from minors.
In addition to a vape tax, bills introduced in the state House of Representatives and the state Senate in 2023 would’ve required retailers to obtain a license in order to sell tobacco products, banned the advertising of flavored tobacco products, removed penalties for minors for tobacco use, and created stricter penalties for stores that sell tobacco products to underage customers.
Fenton High School Assistant Principal Laura Lemke testified at an Oct. 2024 committee hearing about the problem of student vaping in her district. She said that vaping has led to double the number of students being caught using tobacco and cannabis products since 2015, and that they’ve even seen kids as young as 12 vaping on school grounds.
“Everyday we confiscate these products from our students, and we know we’re only scratching the surface,” Lemke said. “While we work to educate, discourage and intervene, it’s an uphill battle because these products are far too easy for kids to get their hands on.”
Nearly 90% of adult users began using tobacco before they turned 18, and early prevention can greatly reduce the chances of someone becoming a frequent user over their lifetime.
Tayler said she expects part of the anticipated $57 million in state revenue generated from the vape tax to go to the Michigan Department of Health and Human Services’ work on youth vaping awareness.
The vape tax is just one of Whitmer’s proposals to protect young people’s physical and mental health. In her State of the State speech, she also pitched legislation to restrict cell phone use in the classroom. Public health research has shown that prolonged cell phone use and exposure to social media has made teens more depressed, anxious and suicidal. At least 19 U.S. states have already adopted some form of rules or recommendations related to student cell phone use at school.
The Michigan Legislature has yet to introduce bills calling for a vape tax or restricted cell phone access so far this term. Tayler said it’s important that state officials take steps to keep young people safe, as they often can’t advocate for themselves.
“Teens and youth, they don’t vote, and so often their voice is not at the table when we’re talking about policies… It’s great to see that when a policymaker is keeping that at the forefront, because oftentimes, again, they’re not always thought of,” Tayler said.