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Like most states, Georgia also applies its 4% state general sales tax rate to the purchase of cigarettes and other tobacco products

Nicotine Replacement Therapy (NRT): Nicotine, the addictive component in cigarettes, is also found in e-cigarettes, making vaping an effective form of nicotine replacement therapy (NRT)

As DeCicca, Kenkel and Liu have written, "[R]egardless of how large smoking's externalities are or internalities are, tax avoidance reduces the effectiveness of state excise taxes as a corrective policy tool

Use an adapter that curves to allow the spray head to make proper contact with the smoke-filled surface