Lawmakers eyeing e-cigarette taxation in light of looming budget deficit

CaptureArizona Capitol Times: By: Hank Stephenson, October 20, 2014, 7:12am
The devastating recent state budget projections have some lawmakers eyeing additional taxes on e-cigarettes as a new source of revenue that could help bridge the $1 billion projected deficit by nextyear.
As the popularity of electronic cigarettes has skyrocketed in recent years, the issues of regulation and
taxation have become points of contention at state capitals across the nation, with dozens of states considering legislation related to e-cigarettes last year alone.

Electronic cigarettes use battery electricity to heat coils that heat liquid nicotine, which users inhale as a vapor. They
come in two basic styles: disposable or cartridge-based tubes that resemble cigarettes in appearance and are sold
at convenience stores, and larger, higher-end inhaler devices that users refill with liquid nicotine are sold at “vape
shops.”

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