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Most e-cigarettes (vapes) contain nicotinethe addictive drug in regular cigarettes, cigars, and other tobacco products

Closed systems typically have higher nicotine content than open systems.[30] Thus, legislators could consider establishing a tiered system, where open refillable systems are taxed at a lower rate than closed systems, with different rates designed to equalize taxation and keep it neutral, not introduce unnecessary disparities

Additionally, taxes imposed on tobacco products can significantly contribute to the overall cost

Destaillats, we [the Berkeley Lab] had a paper back in 2010 that was, I think, very influential, and in a way, initiated this interest in thirdhand smoke