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In modern times, excise taxes have also been employed as user fees

The growth in sales of concept-flavored products coincides with the enactment of many state and local flavored tobacco sales restrictions, suggesting that the increased marketing of products labeled with concept-flavor names may be a response to these restrictions

In a recent landmark ruling, Perth e-cigarette seller Vince Van Heerden was convicted and fined $1,750 in the supreme court for breaching the states tobacco laws, which prohibit the sale of any item that resembles or mirrors a tobacco product

The study was based on a short time frame, but even longer-lasting investigations returned conflicting results