The little boy was found unresponsive at home after he ingested the liquid, and was quickly rushed to hospital.
“One teaspoon of liquid nicotine could be lethal to a child"
Tragically he was pronounced dead shortly after he arrived.
ABC reports that police say the death was a 'tragic accident' and that no foul play was involved.
And, while it remains unclear as to whether or not the liquid was for an e-cigarette, officials have warned e-cigarette smokers to be extra careful around children.
In a statement released on Friday, the American Association of Poison Control Centres said: “One teaspoon of liquid nicotine could be lethal to a child and smaller amounts can cause severe illness, often requiring trips to the emergency department.
"Despite the dangers these products pose to children, there are currently no standards set in place that require child-proof packaging.”
Dr. Donna Seger, Director of the Poison Control Centre at Vanderbilt University Medical Center, said that even the smallest amount of nicotine can be dangerous for children.
He explained: "They’re not that difficult to get into.
"The issue is once the exposure occurs, it could be bad."
The child's death marks the first death related to the substance since 2012, when a man injected himself with the chemical.