ENDS Taxes: Difference between revisions

 
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*In the United States, higher ENDS tax rates are associated with decreased ENDS use but increased cigarette smoking among 18- to 25-year-olds, with associations reversed for cigarette taxes.
*In the United States, higher ENDS tax rates are associated with decreased ENDS use but increased cigarette smoking among 18- to 25-year-olds, with associations reversed for cigarette taxes.
*Article: [https://news.yale.edu/2022/07/19/higher-taxes-e-cigs-likely-boost-cigarette-smoking-among-young-adults Tax increases on e-cigs likely to boost cigarette smoking among young adults]
*Article: [https://news.yale.edu/2022/07/19/higher-taxes-e-cigs-likely-boost-cigarette-smoking-among-young-adults Tax increases on e-cigs likely to boost cigarette smoking among young adults]
===2022: [https://www.sciencedirect.com/science/article/abs/pii/S0167629622000911 The effects of e-cigarette taxes on e-cigarette prices and tobacco product sales: Evidence from retail panel data]===
*For every one Juul-sized e-cigarette eliminated as a result of an e-cigarette tax, 1.9 packs [of cigarettes] are purchased instead
===2022: [https://onlinelibrary.wiley.com/doi/full/10.1111/1475-6773.14088 The effect of cigarette and e-cigarette taxes on prescriptions for smoking cessation medications]===
*Our findings suggest that, during a period when e-cigarettes are widely available, cigarette tax increases remain effective in increasing use of these medications, but e-cigarette taxes do not increase use of these medications.


===2021: [https://www.nber.org/papers/w29216 Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use]=== <!--T:3-->
===2021: [https://www.nber.org/papers/w29216 Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use]=== <!--T:3-->
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*Increasing taxes on reduced-risk products could function to deter smokers from switching to them.
*Increasing taxes on reduced-risk products could function to deter smokers from switching to them.
*To reduce smoking and to save millions of lives, tobacco harm reduction in the form of cigarette substitution with low-risk products appears to be a promising path. These products, although not completely risk-free, offer an alternative to quit or die. In consideration of the available evidence, advice to tobacco smokers should include trying substitute products. The obvious fact so often overlooked is that smoking is rewarding and people like to do it. Giving smokers an alternative with efficient nicotine delivery means that they might prefer one of these products over cigarettes.
*To reduce smoking and to save millions of lives, tobacco harm reduction in the form of cigarette substitution with low-risk products appears to be a promising path. These products, although not completely risk-free, offer an alternative to quit or die. In consideration of the available evidence, advice to tobacco smokers should include trying substitute products. The obvious fact so often overlooked is that smoking is rewarding and people like to do it. Giving smokers an alternative with efficient nicotine delivery means that they might prefer one of these products over cigarettes.
===2020: [https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7880200/ The effects of traditional cigarette and e-cigarette tax rates on adult tobacco product use]===
*Additionally, we are also able to show that e-cigarette taxes increase traditional cigarette use, echoing results from studies using price variation matched to sales data...


===2019: [https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3503054 E-Cigarettes and Adult Smoking: Evidence from Minnesota]=== <!--T:15-->
===2019: [https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3503054 E-Cigarettes and Adult Smoking: Evidence from Minnesota]=== <!--T:15-->
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='''Resources'''= <!--T:25-->
='''Resources'''= <!--T:25-->


==Policy Analysis== <!--T:26-->
==Policy Analysis== <!--T:26-->
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==Slide Presentation== <!--T:31-->
==Slide Presentation== <!--T:31-->


===[https://drive.google.com/file/d/1y56XDXLzxggycyaZrlkOAjc6EBzpJu3M/view Economics of E-Cigarettes: Background, Theory, and Evidence]=== <!--T:32-->
===[https://drive.google.com/file/d/1y56XDXLzxggycyaZrlkOAjc6EBzpJu3M/view Economics of E-Cigarettes: Background, Theory, and Evidence]=== <!--T:32-->
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<!--T:33-->
*Nice presentation that gives a lot of historical information on vapor technology, links to several studies, and a broad view of policy implications
*Nice presentation that gives a lot of historical information on vapor technology, links to several studies, and a broad view of policy implications


==Tax Information== <!--T:34-->
==Tax Information== <!--T:34-->


===[https://www.protectingtaxpayers.org/harm-reduction/low-income-smoking-50-state-analysis/ Low-Income & Smoking: 50 State Analysis ]=== <!--T:35-->
===[https://www.protectingtaxpayers.org/harm-reduction/low-income-smoking-50-state-analysis/ Low-Income & Smoking: 50 State Analysis ]=== <!--T:35-->
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*Covers smoking and vaping. Clickable map for state by state analysis
*Covers smoking and vaping. Clickable map for state by state analysis


===[https://igentax.com/vape-tax-state/?fbclid=IwAR3Okz4Tm2bFup_TTKDVpkPCa25gwk8jn1_C1Txk5ILOlB6DwfcEkJb3muk USA table of vapor taxes by state]=== <!--T:37-->
===[https://igentax.com/vape-tax-state/?fbclid=IwAR3Okz4Tm2bFup_TTKDVpkPCa25gwk8jn1_C1Txk5ILOlB6DwfcEkJb3muk USA table of vapor taxes by state]=== <!--T:37-->
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<!--T:38-->
*Stats on vape taxes in the USA
*Stats on vape taxes in the USA


===[http://www.natocentral.org/tobacco-tax-maps USA Maps of Vapor and Tobacco Taxes]=== <!--T:39-->
===[http://www.natocentral.org/tobacco-tax-maps USA Maps of Vapor and Tobacco Taxes]=== <!--T:39-->
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<!--T:40-->
*Page contains several maps of taxes on several kinds of tobacco and vapor products.
*Page contains several maps of taxes on several kinds of tobacco and vapor products.
<br>
<br>


='''Articles / OP-Eds'''= <!--T:41-->
='''Articles / OP-Eds / Reports'''= <!--T:41-->
 
===2022: [https://filtermag.org/vape-taxes-smoking/ Vape Taxes a Great Way to Encourage Smoking, Researchers Show]===
*The main takeaway here is that our study finds that for every one Juul-sized e-cigarette eliminated as a result of an e-cigarette tax, 1.9 packs [of cigarettes] are purchased instead


===2021: [https://news.gsu.edu/2021/08/30/taxing-tobacco-and-e-cigarettes-at-same-rate-will-harm-young-users-new-study-finds/ Taxing Tobacco and E-Cigarettes at Same Rate Will Harm Young Users, New Study Finds]===
===2021: [https://news.gsu.edu/2021/08/30/taxing-tobacco-and-e-cigarettes-at-same-rate-will-harm-young-users-new-study-finds/ Taxing Tobacco and E-Cigarettes at Same Rate Will Harm Young Users, New Study Finds]===
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*With all good intentions to reduce the underage use of a product designed for adults, the question remains: Is increasing excise taxes to punitive levels the best way to achieve this honorable target? Punitive excise levels not only impact minors but also limit the availability of vapor products to adults, who are trying to quit smoking.
*With all good intentions to reduce the underage use of a product designed for adults, the question remains: Is increasing excise taxes to punitive levels the best way to achieve this honorable target? Punitive excise levels not only impact minors but also limit the availability of vapor products to adults, who are trying to quit smoking.
*It is a principle of good taxation policy that taxes remain as neutral as possible. That means taxes should neither encourage nor discourage personal or business decisions. Legislators should pass regulations rather than adopt taxes to achieve regulatory goals. Furthermore, they should make sure that current regulations are enforced.
*It is a principle of good taxation policy that taxes remain as neutral as possible. That means taxes should neither encourage nor discourage personal or business decisions. Legislators should pass regulations rather than adopt taxes to achieve regulatory goals. Furthermore, they should make sure that current regulations are enforced.
===2019: Truth Initiative - [https://truthinitiative.org/research-resources/tobacco-prevention-efforts/importance-tobacco-taxes The importance of tobacco taxes]===
*"Combustible tobacco products cause the most damage to health and should be taxed at the highest rate. However, not all tobacco products carry the same health consequences. A tax structure that uses a sliding scale based on product health impacts can discourage use of the most harmful products. For those who cannot or will not quit tobacco altogether, a comparatively lower tax rate makes those products that help smokers switch completely to significantly less harmful products more accessible, and increases incentives to quit the more expensive, and most harmful combustible products."


===2019: [https://heartland.org/publications/research--commentary-vaping-taxes-do-not-deter-youth-use-of-e-cigarettes/ Research & Commentary: Vaping Taxes Do Not Deter Youth Use of E-Cigarettes]===
===2019: [https://heartland.org/publications/research--commentary-vaping-taxes-do-not-deter-youth-use-of-e-cigarettes/ Research & Commentary: Vaping Taxes Do Not Deter Youth Use of E-Cigarettes]===
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*With the growing appeal of e-cigarettes and legalized recreational marijuana, lawmakers are looking to both as a source of revenue to ease long-term budget challenges. Although both products offer fresh sources of funds, lawmakers would benefit from taking a cautious approach to them. Uncertainties, including long-term consumption trends and shifts in the black market, make returns difficult to forecast. As with tobacco, alcohol, and gambling taxes, new levies on marijuana and e-cigarettes may provide short-term revenue gains. Their ability to be sustainable long-term revenue sources capable of funding ongoing expenditures, however, is unclear.
*With the growing appeal of e-cigarettes and legalized recreational marijuana, lawmakers are looking to both as a source of revenue to ease long-term budget challenges. Although both products offer fresh sources of funds, lawmakers would benefit from taking a cautious approach to them. Uncertainties, including long-term consumption trends and shifts in the black market, make returns difficult to forecast. As with tobacco, alcohol, and gambling taxes, new levies on marijuana and e-cigarettes may provide short-term revenue gains. Their ability to be sustainable long-term revenue sources capable of funding ongoing expenditures, however, is unclear.
*State regulations have already had significant effects on suppliers. In Pennsylvania, for example, more than 100 shops have closed since a tax—40 percent of wholesale value—went into effect in October 2016. Wide disparities in state tax rates probably incentivize smuggling and tax evasion; high tax rates could fuel a black market.
*State regulations have already had significant effects on suppliers. In Pennsylvania, for example, more than 100 shops have closed since a tax—40 percent of wholesale value—went into effect in October 2016. Wide disparities in state tax rates probably incentivize smuggling and tax evasion; high tax rates could fuel a black market.
===2016: [https://iea.org.uk/publications/understanding-the-basic-economics-of-tobacco-harm-reduction/ Understanding the basic economics of tobacco harm reduction]===
*Minimising taxes on low risk tobacco products will improve public health


===2016:[https://itep.org/cigarette-taxes-issues-and-options-1/ Cigarette Taxes: Issues and Options]=== <!--T:52-->
===2016:[https://itep.org/cigarette-taxes-issues-and-options-1/ Cigarette Taxes: Issues and Options]=== <!--T:52-->
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='''Blogs'''= <!--T:57-->
='''Blogs'''= <!--T:57-->


===2019: [https://www.ecigarettedirect.co.uk/ashtray-blog/2019/05/vaping-lost-tobacco-revenue.html Are vapers like you paying for lost tobacco revenue?]=== <!--T:58-->
===2019: [https://www.ecigarettedirect.co.uk/ashtray-blog/2019/05/vaping-lost-tobacco-revenue.html Are vapers like you paying for lost tobacco revenue?]=== <!--T:58-->
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*[https://www.ecigarettedirect.co.uk/james-dunworth-bio By James Dunworth]
*[https://www.ecigarettedirect.co.uk/james-dunworth-bio By James Dunworth]
*Could billions of dollars in tobacco taxes be one of the factors behind the attack on a disruptive industry?  
*Could billions of dollars in tobacco taxes be one of the factors behind the attack on a disruptive industry?  


===[https://www.thr101.org/search-results/q-Taxes/qc-blogs Several Posts ABout Taxes on THR101]=== <!--T:60-->
===[https://www.thr101.org/search-results/q-Taxes/qc-blogs Several Posts ABout Taxes on THR101]=== <!--T:60-->
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<!--T:61-->
*Several posts on vaping and taxes
*Several posts on vaping and taxes


='''Unintended Consequences of Taxes and Bans - Law Enforcement'''= <!--T:62-->
='''Unintended Consequences of Taxes and Bans - Law Enforcement'''= <!--T:62-->


===2014: [https://www.history.com/this-day-in-history/eric-garner-dies-nypd-chokehold Eric Garner dies in NYPD chokehold]=== <!--T:63-->
===2014: [https://www.history.com/this-day-in-history/eric-garner-dies-nypd-chokehold Eric Garner dies in NYPD chokehold]=== <!--T:63-->
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*Accused of selling "loosies"
*Accused of selling "loosies"


='''Taxpayer Dollars'''= <!--T:65-->
='''Taxpayer Dollars'''= <!--T:65-->


===2018: [https://regulatorwatch.com/wp-content/uploads/2019/02/Michelle_Minton_-_Fear_Profiteers-3-1.pdf Fear Profiteers]=== <!--T:66-->
===2018: [https://regulatorwatch.com/wp-content/uploads/2019/02/Michelle_Minton_-_Fear_Profiteers-3-1.pdf Fear Profiteers]=== <!--T:66-->
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*Since 1996, RWJF has given more than $22 million to Americans for Nonsmokers’ Rights and its educational arm, American Nonsmokers’ Rights Foundation. In addition to RWJF, American Nonsmokers’Rights received nearly $5 million between 1995 and 1999 from the California Department of Health Services raised from California’s Prop 99 cigarette tax increase—to compile what several media outlets, including The Los Angeles Times, described as an “enemies list.” This involved monitoring and distributing information about people who spoke out against tobacco control policies at city council meetings, and even investigating a judge who had ruled unfavorably in a secondhand smoking case."
*Since 1996, RWJF has given more than $22 million to Americans for Nonsmokers’ Rights and its educational arm, American Nonsmokers’ Rights Foundation. In addition to RWJF, American Nonsmokers’Rights received nearly $5 million between 1995 and 1999 from the California Department of Health Services raised from California’s Prop 99 cigarette tax increase—to compile what several media outlets, including The Los Angeles Times, described as an “enemies list.” This involved monitoring and distributing information about people who spoke out against tobacco control policies at city council meetings, and even investigating a judge who had ruled unfavorably in a secondhand smoking case."
*The "growing market for alternative tobacco products created new competitors for traditional tobacco companies and manufacturers of pharmaceutical nicotine. Declining cigarette sales, and declining cigarette tax revenues, also threaten to tighten the spigot of money flowing to anti-tobacco activists.
*The "growing market for alternative tobacco products created new competitors for traditional tobacco companies and manufacturers of pharmaceutical nicotine. Declining cigarette sales, and declining cigarette tax revenues, also threaten to tighten the spigot of money flowing to anti-tobacco activists.


===2018: [https://www.pulmonologyadvisor.com/home/topics/smoking/the-unintended-consequences-of-cigarette-taxation/ The Unintended Consequences of Cigarette Taxation]=== <!--T:68-->
===2018: [https://www.pulmonologyadvisor.com/home/topics/smoking/the-unintended-consequences-of-cigarette-taxation/ The Unintended Consequences of Cigarette Taxation]=== <!--T:68-->
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*Cigarette taxes are regressive. Poor New Yorkers spend close to a quarter of their income (23.6%) on tobacco.
*Cigarette taxes are regressive. Poor New Yorkers spend close to a quarter of their income (23.6%) on tobacco.
*Only about half of the families that qualify are enrolled in SNAP, but when cigarette taxes go up, people sign up in droves, so much so that, after a tax hike, an eligible but unenrolled household is almost 10 times as likely to sign up for food stamps than to have a member quit smoking. (SNAP, formerly known as the Food Stamp program, is a federal benefit program that helps low-income households buy food.)
*Only about half of the families that qualify are enrolled in SNAP, but when cigarette taxes go up, people sign up in droves, so much so that, after a tax hike, an eligible but unenrolled household is almost 10 times as likely to sign up for food stamps than to have a member quit smoking. (SNAP, formerly known as the Food Stamp program, is a federal benefit program that helps low-income households buy food.)


='''Unintended Consequences - From Black Markets to Deals With Big Tobacco'''= <!--T:70-->
='''Unintended Consequences - From Black Markets to Deals With Big Tobacco'''= <!--T:70-->


===2021: Article: [https://coloradosun.com/2021/01/05/proposition-ee-jared-polis-colorado-negotiations/ Emails show negotiations involving Colorado governor, cigarette giant that led to tobacco tax hike]=== <!--T:71-->
===2021: Article: [https://coloradosun.com/2021/01/05/proposition-ee-jared-polis-colorado-negotiations/ Emails show negotiations involving Colorado governor, cigarette giant that led to tobacco tax hike]=== <!--T:71-->
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*The emails obtained by The Sun about the 2020 legislation, including one labeled as a “draft term sheet” and marked “highly confidential,” show Altria was negotiating the measure with Polis and health groups.
*The emails obtained by The Sun about the 2020 legislation, including one labeled as a “draft term sheet” and marked “highly confidential,” show Altria was negotiating the measure with Polis and health groups.
*While Proposition EE raises taxes on most tobacco and nicotine products in Colorado, it actually slashes them for so-called modified-risk tobacco products. Altria sees those products, which are part its IQOS system, as its future. Vaping shops objected to the MRTP discount, saying they lack the resources to seek an MRTP designation for their merchandise from federal regulators and that Altria would be given another market advantage.
*While Proposition EE raises taxes on most tobacco and nicotine products in Colorado, it actually slashes them for so-called modified-risk tobacco products. Altria sees those products, which are part its IQOS system, as its future. Vaping shops objected to the MRTP discount, saying they lack the resources to seek an MRTP designation for their merchandise from federal regulators and that Altria would be given another market advantage.


===2021: Article: [https://www.smh.com.au/national/western-australia/black-market-cigarettes-a-growing-boom-trade-in-wa-warns-ex-top-border-cop-20210121-p56vzf.html?fbclid=IwAR2sQ8gZjcuLHXznvCq5_xxXKKly6h74bDrHyOtQ9iYEhCJtj-xly-znrys Black market cigarettes a growing boom trade in Western Australia, warns ex-top border cop]=== <!--T:73-->
===2021: Article: [https://www.smh.com.au/national/western-australia/black-market-cigarettes-a-growing-boom-trade-in-wa-warns-ex-top-border-cop-20210121-p56vzf.html?fbclid=IwAR2sQ8gZjcuLHXznvCq5_xxXKKly6h74bDrHyOtQ9iYEhCJtj-xly-znrys Black market cigarettes a growing boom trade in Western Australia, warns ex-top border cop]=== <!--T:73-->
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*The founder of Border Force's illegal tobacco squad says one in five cigarettes smoked in Australia is illegal and demand has spawned a smuggling trade worth hundreds of millions of dollars each year, with a recent record-breaking case in Western Australia.
*The founder of Border Force's illegal tobacco squad says one in five cigarettes smoked in Australia is illegal and demand has spawned a smuggling trade worth hundreds of millions of dollars each year, with a recent record-breaking case in Western Australia.
* the black market for illegal tobacco – imported mainly from Asia and the Middle East – has grown, with the ATO estimating about $650 million in potential tobacco excise revenue was lost in 2017-18.
* the black market for illegal tobacco – imported mainly from Asia and the Middle East – has grown, with the ATO estimating about $650 million in potential tobacco excise revenue was lost in 2017-18.


===2021: Article: [https://edmonton.ctvnews.ca/man-receives-100k-fine-after-aglc-seized-nearly-6-700-pounds-of-contraband-tobacco-1.5364849 Man receives $100k fine after AGLC seized nearly 6,700 pounds of contraband tobacco]=== <!--T:75-->
===2021: Article: [https://edmonton.ctvnews.ca/man-receives-100k-fine-after-aglc-seized-nearly-6-700-pounds-of-contraband-tobacco-1.5364849 Man receives $100k fine after AGLC seized nearly 6,700 pounds of contraband tobacco]=== <!--T:75-->
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*The potential lost tax revenue of the products was estimated by Alberta Gaming, Liquor and Cannabis (AGLC) to be more than $972,000.
*The potential lost tax revenue of the products was estimated by Alberta Gaming, Liquor and Cannabis (AGLC) to be more than $972,000.


===2017: Article: [https://www.stltoday.com/news/local/crime-and-courts/second-illinois-man-charged-with-using-fake-business-to-buy/article_70009b80-513d-52bb-ba1d-5685d2b2070c.html Second Illinois man charged with using fake business to buy and sell $3M in tax-exempt cigarettes]=== <!--T:77-->
===2017: Article: [https://www.stltoday.com/news/local/crime-and-courts/second-illinois-man-charged-with-using-fake-business-to-buy/article_70009b80-513d-52bb-ba1d-5685d2b2070c.html Second Illinois man charged with using fake business to buy and sell $3M in tax-exempt cigarettes]=== <!--T:77-->
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*Most of the cigarettes Khatib bought were allegedly sold in Chicago, where the state excise tax is $1.98 per pack compared to 17 cents per pack in Missouri. Khatib and Qaddoumi allegedly kept the inflated profits.  
*Most of the cigarettes Khatib bought were allegedly sold in Chicago, where the state excise tax is $1.98 per pack compared to 17 cents per pack in Missouri. Khatib and Qaddoumi allegedly kept the inflated profits.  


===2017: Article: [https://www.stltoday.com/news/local/crime-and-courts/women-allegedly-bought-up-cigarettes-in-low-tax-missouri-to/article_54dd41be-8d5a-599e-990b-1770d43c148a.html?fbclid=IwAR2tsMmIMMwIX4GbWHQFWoJkSPP4gmbtzN5oQ28C5M_lPUV5s8U0f0MGM2o Women allegedly bought up cigarettes in low-tax Missouri to sell in high-tax New York]=== <!--T:79-->
===2017: Article: [https://www.stltoday.com/news/local/crime-and-courts/women-allegedly-bought-up-cigarettes-in-low-tax-missouri-to/article_54dd41be-8d5a-599e-990b-1770d43c148a.html?fbclid=IwAR2tsMmIMMwIX4GbWHQFWoJkSPP4gmbtzN5oQ28C5M_lPUV5s8U0f0MGM2o Women allegedly bought up cigarettes in low-tax Missouri to sell in high-tax New York]=== <!--T:79-->
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<!--T:80-->
*The women admitted they had driven around the St. Louis area in a rented car buying them up [160 cartons of cigarettes], with plans to sell them back in New York. In addition to the recovered cigarette cartons, police found about two dozen fake credit cards that the women apparently used to buy them.
*The women admitted they had driven around the St. Louis area in a rented car buying them up [160 cartons of cigarettes], with plans to sell them back in New York. In addition to the recovered cigarette cartons, police found about two dozen fake credit cards that the women apparently used to buy them.


===2015: Report: [https://www.nap.edu/catalog/19016/understanding-the-us-illicit-tobacco-market-characteristics-policy-context-and Understanding the U.S. Illicit Tobacco Market]=== <!--T:81-->
===2015: Report: [https://www.nap.edu/catalog/19016/understanding-the-us-illicit-tobacco-market-characteristics-policy-context-and Understanding the U.S. Illicit Tobacco Market]=== <!--T:81-->
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*[https://www.nap.edu/login.php?record_id=19016&page=https%3A%2F%2Fwww.nap.edu%2Fdownload%2F19016 PDF version]
*[https://www.nap.edu/login.php?record_id=19016&page=https%3A%2F%2Fwww.nap.edu%2Fdownload%2F19016 PDF version]
*Citation: National Research Council. 2015. Understanding the U.S. Illicit Tobacco Market: Characteristics, Policy Context, and Lessons from International Experiences. Washington, DC: The National Academies Press. https://doi.org/10.17226/19016.
*Citation: National Research Council. 2015. Understanding the U.S. Illicit Tobacco Market: Characteristics, Policy Context, and Lessons from International Experiences. Washington, DC: The National Academies Press. https://doi.org/10.17226/19016.


===2013: Article: [https://www.seattlebusinessmag.com/blog/cigarette-smuggling-makes-wa-tax-revenue-go-smoke Cigarette smuggling makes WA tax revenue go up in smoke]=== <!--T:83-->
===2013: Article: [https://www.seattlebusinessmag.com/blog/cigarette-smuggling-makes-wa-tax-revenue-go-smoke Cigarette smuggling makes WA tax revenue go up in smoke]=== <!--T:83-->
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*Washington’s Department of Revenue estimates the state lost about $376 million in tax revenue in 2012 to cigarette tax evasion. An estimated 35 percent of the cigarettes in Washington are contraband.
*Washington’s Department of Revenue estimates the state lost about $376 million in tax revenue in 2012 to cigarette tax evasion. An estimated 35 percent of the cigarettes in Washington are contraband.
='''See Also:'''= <!--T:85-->
===[https://safernicotine.wiki/mediawiki/index.php/Nicotine_-_Black,_Gray,_%26_Alternative_Markets Nicotine - Black, Gray, & Alternative Markets]=== <!--T:86-->
<!--T:87-->
*Taxes and bans often raise the concern over the creation of black markets
===[https://safernicotine.wiki/mediawiki/index.php/Nicotine_-_Banning_Flavors_-_Opposition Nicotine - Banning Flavors - Opposition]=== <!--T:88-->
<!--T:89-->
*Tax increases often have some of the same reasons for opposition, including the increase in a black market, safety of illecit products, tax evasion, and more law enforcement involvement due to black markets.
===[https://safernicotine.wiki/mediawiki/index.php/ENDS_Adults_Who_Smoke ENDS Adults Who Smoke]=== <!--T:90-->


=Suggested Information to Add to This Page= <!--T:91-->
=Suggested Information to Add to This Page= <!--T:91-->


===[https://www.news-medical.net/news/20220512/Tobacco-tax-may-be-associated-with-higher-e-cigarette-use-among-young-people.aspx Tobacco tax may be associated with higher e-cigarette use among young people]===
===[https://www.news-medical.net/news/20220512/Tobacco-tax-may-be-associated-with-higher-e-cigarette-use-among-young-people.aspx Tobacco tax may be associated with higher e-cigarette use among young people]===


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