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Vaping is a delivery method for a substance, not a substance itself

Rather than taxing by the volume of fluid, Kentucky and New Mexico tax by the cartridge at $1.50 and $0.50 per cartridge respectively

This is trickier than with combustible cigarettes With combustible cigarettes, if someone tells us how many cigarettes they smoke in a day or how many packs they smoke in a day we have a way of quantifying that because with regular cigarettes, while there are different brands, the quantities are generally pretty similar, said Krishna P

Uneven Tobacco Distribution If one side contains more tobacco than the other, the cigarette may burn unevenly