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While e-cigarettes may help cut down on conventional smoking, it is not yet clear whether their use is heart-friendly or promotes an improvement in cardiovascular health compared to the use of conventional cigarettes

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[10] Lindblom, Eric, State Cigarette Excise Tax Rates and Rankings, Campaign for Tobacco-Free Kids, August 3, 2010, available at [11] Press Release, NH Department of Revenue Administration, April 27, 2010, available at [12] Ireland, Doug, NH lawmakers to tackle education funding, The Eagle-Tribune , November 14, 2010, available at [13] Aviation fuel is also subject to taxation, but is not included in this discussion