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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

Unlike smoking, with vaping, you take a lung hit instead of a mouth hit

Buying the machine itself usually does not require a license, but selling nicotine products through it does

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