If the Legislature would like to set the ecigarette tax rate based on a comparison to the cigarette tax rate, the comparison should include federal taxes, since they also affect consumers behavior
Over the past couple of years, both brands have seen a sharp rise in popularity, particularly among experienced users looking for stronger or more flavour forward options
(The District of Columbia has the highest tax at $4.50).6-8 All other tobacco products are taxed at 10% of the manufacturers invoice price.6,7 Clean indoor air ordinances Smoking is prohibited in schools (public schools only) and childcare facilities.7 Smoking restrictions are required in government workplaces, private workplaces, restaurants, retail stores and recreational/cultural facilities.7 There are no smoking restrictions for bars and casinos/gaming establishments.7 Vaping is restricted to designated areas of public buildings and grounds occupied by state agencies.9 Licensing laws Wholesalers are required to obtain a license to sell tobacco products
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tobacco use is responsible for about 443,000 deaths per year, and an estimated 49,000 of these tobacco-related deaths are the result of secondhand smoke exposure, according to the CDC
