(1) A statement that the study involves research, an explanation of the purposes of the research and the expected duration of the subject’s participation, a description of the procedures to be followed, and identification of any procedures which are experimental;

Currently under consideration in several states, is legislation that would tax electronic cigarettes as traditional tobacco cigarettes, which would be much costlier for consumers. For example, North Carolina currently taxes consumers 45 cents per pack, or 12.8% of the cost of traditional cigarettes and other tobacco products like snuff, cigars and chewing tobacco. David Powers, VP of Government Relations for R.J. Reynolds a large backer of the proposed legislation state’s “many smokers are switching from tobacco cigarettes to e-cigarettes, adding “vapor devices carry less health risk because no tobacco smoke is produced.” “We don’t want to create disincentives for smokers to try it.”

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