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[*] Black's Law Dictionary defines an excise tax as "a tax imposed on the manufacture, sale, or use of goods (such as a cigarette tax), or on an occupation or activity (such as a license tax or attorney occupation fee)." Black's Law Dictionary, 8th edition, Garner, A

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Health warnings applied to packaging of ENDS devices and/or e-liquids 64 countries impose the display of health warnings (on either the packaging of ENDS devices, e-liquids, or both) Prohibiting the advertisement, promotion, and sponsorship of ENDS 105 countries do not ban or restrict the advertising and promotion of ENDS, including half (17) of the 34 countries where the sale of these products is banned