Eight US states currently tax e-cigarettes: five apply a volume tax, at a rate per ml of consumable product; three apply a wholesale tax, based on price sold at wholesale in the state – and several other states have tax proposals on the table
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Six U.S. states have enacted an excise tax on e-cigarettes and vapour products. Within these states – Kansas, Louisiana, Minnesota, North Carolina, Pennsylvania, and West Virginia – will synthetic nicotine be subject to tax?
Introduction • State tax models • Varying impacts of tax models • State tax policy approaches analysed • State-by-state tax proposals in detail
The multi-layered, multi-jurisdictional regulatory landscape • The structure of federal and state e-cig regulation • Trends in state government regulation • Trends in local government regulation • Case study: regulation of e-cigarettes in California • Deep dive: restriction of e-cig use in “public places” by state and local governments