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doi: 10.1183/16000617.0057-2018

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In a recent example from Minnesota, an excise tax on vapor products is levied differently when the nicotine solution is mixed in-state versus when products are imported in their final consumable form.[16] In Wisconsin, a vapor product was defined as a a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid or other substance that is depleted as the product is used, regardless of whether the liquid or other substance contains nicotine. Lawmakers in the state applied a tax where the tax rate was determined by milliliter of liquid, but the definition of a vapor product clearly referred to vaping equipment

Results In general, the samples were evenly split between males and females, and the mean age was approximately 23 years old (Table 1)