{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["Overview","State Data","Checklist"],"read":"whole","date_system":"1900"}

{"sheet":"Overview","index":0,"n_rows":6,"n_cols":2,"rows_kept":6}
["State-by-State Vape Retail License & Tax Tracker"]
[]
["Field","Value"]
["Last Updated","2025-10-10"]
["Prepared By","Your Company / Compliance Team"]
["Notes","Use 'State Data' to capture current license & tax rules. Verify with official state sources before use."]

{"sheet":"State Data","index":1,"n_rows":52,"n_cols":19,"rows_kept":52}
["State","Retail License Required? (Y/N)","License / Registration Type","Issuing Agency (URL)","Application Link (URL)","License Fee (USD)","License Term (years)","Excise Tax Base (per mL / per unit / % wholesale / % retail)","Excise Tax Rate (number + unit)","State Sales Tax %","Local Sales Tax % (avg)","Age Verification Requirement (scanner/manual/3rd-party)","Flavor Restrictions (Y/N + notes)","Online Sales Restrictions (Y/N + notes)","POS Signage Required? (Y/N + notes)","Recordkeeping Requirements (months/years)","Last Verified (YYYY-MM-DD)","Verifier (name/initials)","Notes"]
["Alabama"]
["Alaska"]
["Arizona"]
["Arkansas"]
["California"]
["Colorado"]
["Connecticut"]
["Delaware"]
["District of Columbia"]
["Florida"]
["Georgia"]
["Hawaii"]
["Idaho"]
["Illinois"]
["Indiana"]
["Iowa"]
["Kansas"]
["Kentucky"]
["Louisiana"]
["Maine"]
["Maryland"]
["Massachusetts"]
["Michigan"]
["Minnesota"]
["Mississippi"]
["Missouri"]
["Montana"]
["Nebraska"]
["Nevada"]
["New Hampshire"]
["New Jersey"]
["New Mexico"]
["New York"]
["North Carolina"]
["North Dakota"]
["Ohio"]
["Oklahoma"]
["Oregon"]
["Pennsylvania"]
["Rhode Island"]
["South Carolina"]
["South Dakota"]
["Tennessee"]
["Texas"]
["Utah"]
["Vermont"]
["Virginia"]
["Washington"]
["West Virginia"]
["Wisconsin"]
["Wyoming"]

{"sheet":"Checklist","index":2,"n_rows":9,"n_cols":4,"rows_kept":9}
["Step","Owner","Due Date","Status"]
["Find issuing agency & confirm license category",null,null,"Not started"]
["Check application prerequisites (EIN, background check, bond)",null,null,"Not started"]
["Confirm fees, term, renewal window",null,null,"Not started"]
["Document excise tax base & rate",null,null,"Not started"]
["Confirm flavor/online restrictions",null,null,"Not started"]
["Set up age verification & signage",null,null,"Not started"]
["Create POS SOP & recordkeeping plan",null,null,"Not started"]
["Schedule quarterly/annual re-check",null,null,"Not started"]