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In addition, since the beginning of the availability of e-cigarettes and their component parts, users have been modifying the devices or building their own devices, which are often referred to as mods. The differences in design and engineering of the products are key factors in the size, distribution, and amount of aerosol particles

This arrest also turned up $2,571 in cash that had been intended for cigarette purchases.[109] At the time of his arrest Makki told his arresting officer that he was returning from Florida, where he purchased clothes for resale in Michigan.[110] As Makki's story indicates, being arrested does not appear to be much of a deterrent for cigarette smugglers

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The tax differential between the home state and North Carolina is, therefore, included as our measure of commercial smuggling