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There are a number of factors that determine how tobacco and vape products are taxed, and they all vary by state: Some states only tax nicotine products

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* The sale of cigarettes, cigarette tobacco and smokeless tobacco through vending machines and self-service displays are allowed ONLY in adult-only facilities where no person younger than 21 is permitted to enter or be present (or a higher minimum-age if your state or locality has a higher age limit.) ** Retail establishments, such as vape shops, that mix and/or prepare e-liquids or assemble vaporizers are considered "tobacco product manufacturers." Many separate regulations will apply

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