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First, there is nicotine (which the Royal College of Physicians in London referred to as a very safe drug), then propylene glycol (which is used in asthma inhalers and theatrical smoke machines), water and some FDA-approved food flavorings
58PepperJK, RibislKM, BrewerNT
I also tried Nicotine Gum which worked well too
If, for instance, the federal government were to increase taxes by $1 per pack of 20 cigarettes, and this increase were passed on to consumers, state governments in aggregate would raise roughly $720 million less in revenue from excise taxes on cigarettes.[29] In addition, when taxpayers pay more in tobacco taxes, they pay less in other taxes like income and payroll taxes