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ISBN 978-0-517-05491-8

Many buy products from out of state and due to the complex nature of the reporting, many refused to report and pay the tax.[83] The state collected $17 million the first year the tax was in effect (October 2016 to September 2017).[84] Pennsylvania taxes snus at $0.55 per ounce.[85] Vermont Vermont has an ad valorem excise tax of 92 percent of wholesale value on both vape liquid (with or without nicotine) and devices

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Food Chem Toxicol 2011, 49: 1904-1917

Once you understand what their coverage provides, you can assess your own policies to identify any gaps