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Kappnismologist, n., someone with profound knowledge of the pipes of Kapp & Peterson

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All other tobacco products are taxed at 86% of the manufacturers selling price.6,7 Clean indoor air ordinances Smoking is prohibited in government workplaces, private workplaces, schools, childcare facilities, restaurants, bars, retail stores and recreational/cultural facilities.6,7 E-cigarettes are included in the states definition of smoking.9 School boards are required to adopt rules prohibiting the use and possession of e-cigarettes on school property and at sponsored activities.9 The distribution of e-cigarettes is prohibited in correctional facilities

Was there a major motivating factor

Exposure to secondhand smoke can impair their developmental abilities and cause them great physical hardship

So it makes sense that excise duties are levied on tobacco products