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Fuess, "Checking Common Carrier Shipments of Cigarettes," in Proceedings of the 15 th Annual Meeting of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1941), 4

The FDA has authorized just eight vaping devices that are currently availableall produced by manufacturers now owned by three major tobacco companies: Logic (Japan Tobacco), NJOY (Altria) and Vuse (R.J

Two areas particularly hampered by data limitations are evaluations of tax burden on individual taxpayers and revenue adequacy in terms of state expenditure trends

In the interim, we urge government officials at the local, state, and federal levels to adopt the recommendations listed below

No exchanges or refunds on any electronics

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