In fact, many vapers have reported that after switching to electronic cigarettes, they have lost the desire to return to smoking because the taste of tobacco cigarettes is no longer pleasant after having experiencing the flavors of electronic cigarettes. It is possible, then, that electronic cigarettes do not serve as a gateway to tobacco smoking but instead, serve as a sort of barrier to tobacco smoking.

The second of these two North Carolina debates is whether or not to impose their current 4.75% general state sales tax on the electronic cigarettes themselves, but doesn’t collect the federal or state excise tax on the nicotine containing e-liquid as it does on other nicotine related products. At the center of this issue is the fact that E-cigarettes do not contain or burn any tobacco. Rather, e-cigarettes use batteries to heat and vaporize a nicotine containing liquid or E-liquid. It is because of this, the U.S. Food & Drug Administration or FDA has labeled these devices as “tobacco products” which are subject to the federal excise tax. If this legislation is implemented in the 2014 summer short session, the expected revenue that it is projected to bring in by fiscal year 2016 is around $5 million a year.

"According tothe, e-cigarette use in England has been rising since2011, when the survey began. Meanwhile, the percentage of smokerswho reported quitting in the previous year rose from 4.6 percent in2011 to 6.2 percent in 2012. The cessation rate was 6.1 percentlast year and 8.7 percent in the first quarter of this year. Duringthe same period the success rate of smokers who tried to quit rosefrom 13.7 percent to 21.4 percent. Those numbers suggest the real promise of e-cigarettes—not as anefarious plot to hook teenagers on nicotine but as a harm-reducingalternative to smoking. If the FDA follows Durbin's advice, it willban most e-cigarette flavors, making the switch less appealing tosmokers who prefer the prohibited varieties, and restricte-cigarette advertising, making smokers less aware of a competingproduct that could literally save their lives."

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