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.s purpose of recovering societal costs associated with tobacco use, this allocation is defensible
An e-cigarette tax was in the 2018 bill that raised the cigarette tax, but was removed in the Senate, just before final passage and after lobbying by Altria Group , the largest tobacco company and 35% owner of Juul Labs , the largest e-cig company
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It is also argued that it is healthier [4]
Lung Cancer Some ingredients in vapes have been linked to a higher risk of cancer
MoMA PS1, New York, USA (2013)