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.

Let’s take a break from recent events and talk about something fun for a change. I’m sure we’ve all had our fair share of E-Juices and even pondered changing the flavor or wondering if adding another flavor would make the E-Juice really shine. For the last week, I’ve been spending a lot of time making my own E-Juice. I’ve been doing this long enough to know what makes E-Juice. You have your nicotine, PG, VG, and flavoring. It seemed really simple in my mind but by the end of the week, I’ve found a new respect for E-Juice mixologists.

The authors write:

The failure of the report to disclose financial conflicts of interests of its authors is problematic for several reasons.

The interesting thing is that these attacks were in response to two very simple contentions:

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