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E-cigarettes are self-regulated, allowing you to puff just the right amount if you adhere to the manufacturers recommendations

[13] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019): 276-311

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The Commonwealth was anxious to honour its commitment to the States to make up the revenue lost from the abolition of state franchise fees after the High Court ruled in August 1997 that these fees were unconstitutional