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Tobacco taxes are classified as "excise" taxes, which are sales taxes imposed on different commodities at different rates, such as specific taxes on cigarettes, alcohol or fuel.[*] A general sales tax, in contrast, is applied uniformly across a wide range of goods

Because e-cigarettes do not burn tobacco, the reduction of harmful substances depends on the chemical composition of the e-liquid, as well as the characteristics of the device 4,5,15,47,48,49

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[17] A rebuildable atomizer or an RBA is an atomizer that allows users to assemble or "build" the wick and coil themselves instead of replacing them with off-the-shelf atomizer "heads"