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Nicotine addiction is a physical and psychological dependence on nicotine, a highly addictive substance found in tobacco and e-cigarettes

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Studies have reported that approximately a quarter of e-cigarette users are first-generation users while about three quarters of users use advanced devices, including modified devices [5, 7, 8]

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We hear this question a lot: If a cigarette is around 1015 puffs, and a vape has 5000 puffs, is that like 300 cigarettes? Well not quite

A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding