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Commercial tobacco is taxed higher, but vapes get a free pass on that extra tobacco tax

Human twin studies and animal research demonstrate that these genes significantly influence smoking behavior, nicotine dependence, and quit success by controlling how nicotine interacts with the brains reward system, particularly in the dopaminergic cells of the ventral tegmental area and nucleus accumbens These genetic factors make certain people more likely to develop tobacco dependence compared to others

In addition, any cigarettes sold at a store within 300 feet of the state line are also subject to a lower tax rate if the bordering states rate is lower

It is not an exaggeration to say that declines in smoking have saved tens of millions of lives

Psychiatry (2022)

Science 325:10941094