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It is for adult smokers, and not for non-smokers or former smokers

The City and County impose their taxes on cigarettes and other tobacco products through their status as home rule units of government

Manuel Bringas identified the suspects only as Willy and two Chinese nationals known by the aliases Michael and Lisa. They were taken into custody for questioning

F.BaghaeiP.et al (2018)

Heres the short answer: Vaping 1 ml of 5% vape juice is about the same as smoking a carton of cigarettes in terms of both puff count and nicotine content

All this is combines somewhat with the price of the pack of cigarettes or the bag of tobacco