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To illustrate how that would work in the context of this proposal: if a pack of cigarettes is taxed at $2.00, the vapor products tax should be $0.10 per pod for closed systems, since a pod is a substitute for one pack of cigarettes.[31] For open products, a lower rate could make sense to account for the difference in consumption method (pod often contains much less liquid than non-pod systems)

Members work to raise awareness about the dangers of tobacco use among their friends, in their schools, in their communities and with their local governments

Kumar PS, Matthews CR, and Joshi V, et al (2011) Tobacco smoking affects bacterial acquisition and colonization in oral biofilms Infect Immun 79 47304738 PMID: 21859855 PMCID: 3257914 37

This not only enhances the flavor and potency of your mix but also prevents waste through uneven burning and canoeing