The Alcohol and Tobacco Tax and Trade Bureau (TTB) Newsletter of April 7, 2017, sated that manufacturers of electronic nicotine delivery systems (ENDS)—generally, e-cigarettes, “vaping” devices, and other similar products that do not contain tobacco—do not need to apply to TTB for a permit to operate.
Federal law (section 5702 of Title 26 of the United States Code) defines tobacco products subject to the federal excise taxes administered by TTB as cigars, cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe tobacco, and roll-your-own tobacco. Each of these products is specifically defined in section 5702.
TTB does not regulate manufacturers of any ENDS products that do not fall within these definitions. Such manufacturers may be subject to regulation by the U.S. Food and Drug Administration as well as state and local laws.