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Finding the raw materials that are used to manufacture synthetic nicotine has been difficult as the companies who produce synthetic nicotine keep their processes and raw materials close to their chest, for monetary reasons (Synthetic Nicotine)

22, pages 3145-3148 December 11, 1991 RJR Nabiscos Cartoon Camel Promotes Camel Cigarettes to Children Journal article by Joseph R

10.1038/ncb2422 68 ManorU.BartholomewS.GolaniG.ChristensonE.KozlovM.HiggsH.et al (2015)

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The smoke then travels to the lungs, where the tar builds up and stays

But some states opt to tax much lower than that