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"We think this is because they're getting less nicotine from the e-cigs than they were getting from cigarettes." Although many regular users on e-cigarettes are trying to quit smoking, the Food and Drug Administration has not approved them for this use, and they cannot be marketed as a smoking cessation product

Cigarettes are subject to a tax of 0.16 per cigarette + 15% of the maximum retail price, which results in a minimum tax of 0.16 per cigarette, depending on the retail price (Ministry of Finance, 2023)

PLoS One 9(6):e97788 Henke MO, John G, Rheineck C, Chillappagari S, Naehrlich L, Rubin BK (2011) Serine proteases degrade airway mucins in cystic fibrosis

Meyer would like to see that rate increase to 40 percent of the wholesale price

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