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The obvious choice is to tax the liquid based on volume (e.g., a certain amount per ml)

But it is also unlikely except in certain situations

The Centers for Disease Control and Prevention (CDC) offer several free resources to support people looking to quit smoking

Covering a Fire Detector Cover the holes near the top or bottom of the unit with colorful painters tape or duct tape, or wrap the unit with a shower cap or plastic bag and secure it with tape or a rubber band

This 230 V AC to 12 V DC power converter allows you to plug your devicessuch as phones, GPS units, tablets, etc.into a standard household outlet using a car cigarette lighter adapter

In this article, we explain the rules about smoking in Japanese apartments