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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)

In terms of use, e-cigarettes are generally not allowed in enclosed public spaces and workplaces, and some states and territories have implemented their own restrictions on the use of e-cigarettes in public places

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