State law does not limit sales of e-cigarettes to adults, although many stores refuse to sell to minors
Exempting menthol a flavor that, with mint, 63.9% of high school e-cigarette users reported vaping in 2019 will create an opportunity for e-cigarette manufacturers to rename mint products to menthol
To summarise: The organisation strives to stay away from decomposition rates due to the complexity of the topic, The oldest references they had found do not match and it could not be determined how they gathered the data, No records exist of the data, It is not based on peer-reviewed science
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The Department of Revenue is responsible for administering the three taxes, which are collected in practice as a single tax of $1.94 per pack of 20 cigarettes