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Often the kick depends on the proportion of PG in your e-liquid and the nicotine strength

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A lighter tip can hit 600 Ctriple the thresholdso much of the good stuff vanishes in smoke rather than reaching your bloodstream

In addition to capturing the externality, it is the administratively simplest and most straightforward way for governments to tax a good as it does not require valuation and as such does not require expensive tax administration