Don't Tax E-Cigarettes

Electronic cigarettes are battery-powered cigarette look-alikes that heat liquid nicotine to emit vapor. The apparatus consists of a rechargeable lithium battery, a liquid cartridge that typically contains nicotine, propylene glycol or glycerol, flavoring, and other additives, and an LED light at one end that simulates the burning of a regular cigarette. When the user inhales, a heating element or atomizer converts the liquid in the cartridge into a white aerosol that is either odorless or bears the aroma of added flavoring. One does not smoke an e-cigarette - one vapes it. 

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