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Last Updated: 12/30/2011


What is an e-cigarette?

An electronic cigarette, or e-cigarette, is an electronic device that simulates the act of tobacco smoking by producing an inhaled mist with the physical sensation, appearance, and often the flavor and nicotine content of inhaled tobacco smoke. E-cigarettes are taxable as tobacco products. For more information, view the Tobacco Tax pages.‚Äč