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While states have fared better during the COVID-19 pandemic than originally feared, both state governments and the federal government must decide how best to maintain tax revenues and fund growing expenses while not adding new burdens to a suffering economy.[4] As a potential solution, excise taxes may be an alluring proposition to some lawmakers, because excise taxes could be an avenue for governments to raise new revenue.[5] Since they are often levied narrowly (on one ingredient in a product or one specific type of transaction) and on products that may be considered harmful, excise tax hikes may be a politically attractive source of additional revenue

The evolution of cigarette-like e-cigarettes has addressed many early limitations, resulting in products that deliver satisfying performance, reliability, and convenience

Retrieved December 21, 2018

I've never smoked tobacco and yet my lungs are damaged by second hand smoke