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Excise taxes are commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections..[23] Vaping devices have become difficult to sell because of regulatory changes at the Food and Drug Administration (FDA)

"Eddie Money, 'Take Me Home Tonight' and 'Baby Hold On' Hitmaker, Dead at 70"

And finally, are there preferable alternative ways of achieving the policy goal

Insulin resistance and compensatory hyperinsulinemia: The key player between cigarette smoking and cardiovascular disease

Consult a healthcare provider before using nicotine products

the University of Arizona