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So is Minnesota the first place to tax the ecig? I think it may be, they also claim that ecigs will overtake analogs in the next decade, which if a high quality ciggalike comes to market with a good flavour and vapour production at the right price point it just might, alot of people that I know have tried the e-lites, and they end up binning them because they do not fulfill their needs.
 
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That last edit was going to be m next question lol, what about nic derived from sources other than tobacco, you beat me to it :P
 
IMO this is the way it should be taxed, isolated to the whole sale cost of nicotine. Which can be of benefit to us because us DIYers know how cheap it is to make a bottle of quality juice. (Competition driving down whole sale costs) The nic base being the most costly part of it. I would think that $3.02 or £1.90 for 100ml of 18mg base they can only tax the £1.90 I'd pay upwards of 6£ in total for that 100ml base. Even maybe as high as £10
 
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