Are hazardous chemicals used to make e-cigarette products considered tobacco or tobacco products and thus exempt from EPCRA sections 311 and 312 reporting requirements? 

No. The MSDS reporting requirements under EPCRA Section 311 and Chemical Inventory (i.e., Tier II) reporting requirement under EPCRA Section 312 apply to owners and operators of facilities that are required to prepare or have a Material Safety Data Sheet (MSDS) [also known as the Safety Data Sheet (SDS)] for any hazardous chemical as defined under the Occupational Safety and Health Act (OSHA) or its Hazardous Communication Standards (HCS).  OSHA regulations exempt tobacco and tobacco products from the definition of hazardous chemical (29 CFR 1910.1200(b)(6)(iii)) and are thus not subject to EPCRA 311 and 312 reporting requirements. However, OSHA’s exemption for tobacco and tobacco products does not include hazardous chemicals used to make e-cigarette products, therefore these hazardous chemicals are subject to EPCRA sections 311 and 312 reporting requirements.