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For alcohol, one study found that 82.7 percent of an increased tax burden from additional federal alcohol taxes would be paid by heavy drinkers.[26] If the goal of an excise tax truly is to regulate behavior, it is often much more appropriate to use regulation

Vaping devices do not just produce "water vapor" as many believe

Jody Nicoloso (right) coordinates public health initiatives for the Comprehensive Smoking Treatment Program

For the state, the new tax is paying off

Previous studies have demonstrated that this type of reduction from the standard 16 mg/g content of nicotine to 2.4 mg/g is associated with fewer cigarettes smoked daily

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