cigarette excise tax changes q3 2025 State Compliance Guide: Vape & Nicotine Higher Tobacco Taxes Can Improve

When a puff is taken, the coil is heated to approximately 400 F via the battery, and the liquid is aerosolized

The Surgeon General declared an epidemic of youth e-cigarette use. He pointed to surges in the number of teens using e-cigs and the dangers of nicotine to brain development in young people

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Health officials are clear about several things: Nicotine is highly addictive, the pods in vaping devices have a higher concentration of nicotine than do individual cigarettes, and a growing body of research indicates that vaping is leading more adolescents to try cigarettes

This could be up to 36mg of nicotine, which would be equal to about 150% of nicotine to that of a tobacco cigarette