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[45] The evidence indicates that larger capacity tanks, increasing the coil temperature, and dripping configurations seem to be end user modified designs adopted by e-cigarette companies

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This is effectively the tax differential between the home state and the tribal land, since taxes are not generally applied to cigarettes sold on reservations

Elmer, "Review of Recent Court Cases Involving Cigarette Tax Statutes," in Proceedings from the 27 th Annual Meetings of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1953), 11

Archived from the original on 28 February 2014

It can seem that buying, and also selling vapes in 2025, gets more complicated by the day