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(c) test subjects: living human subjects who had previously used e-cigarettes/vapes

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"The agency has dedicated significant resources to review products from the companies that account for most of the U.S

Personal Exemptions and Dependents," accessed December 14, 2015 Tax Policy Center , "What is the personal exemption?" accessed December 14, 2015 Tax Policy Center , "Sales Tax Rates 2000-2015," accessed October 2, 2015 Tax Policy Center , "Excise taxes," accessed October 20, 2014 Investopedia , "Excise Tax," accessed October 20, 2014 Tax Foundation , "Excise Taxes," accessed October 20, 2014 Internal Revenue Service , "Excise Tax," accessed October 20, 2014 Investopedia , "Corporate Tax," accessed September 24, 2014 Tax Foundation , "State Corporate Income Tax Rates and Brackets for 2015," accessed October 7, 2015 25.0 25.1 Tax Foundation , "2015 State Business Tax Climate Index," October 28, 2014 26.0 26.1 26.2 Tax Policy Center , "Residential Property Taxes in the United States," November 18, 2013 27.0 27.1 Bankrate , "Property taxes explained," February 3, 2000 Investopedia , "Property Tax," accessed September 26, 2014 Tax Foundation , "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015 About.com , "What's the Difference Between an Estate Tax and an Inheritance Tax?" accessed October 16, 2014 Internal Revenue Service , "Estate Tax," updated September 29, 2014 32.0 32.1 Tax Foundation, "Facts and Figures, 2015," accessed October 6, 2015 National Association of State Budget Officers , "State Expenditure Report: Examining Fiscal 2011-2013 State Spending," accessed September 24, 2014

there are now regulations around how cigarettes are marketed and sold

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