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In a recent example from Minnesota, an excise tax on vapor products is levied differently when the nicotine solution is mixed in-state versus when products are imported in their final consumable form.[16] In Wisconsin, a vapor product was defined as a a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element to a liquid or other substance that is depleted as the product is used, regardless of whether the liquid or other substance contains nicotine. Lawmakers in the state applied a tax where the tax rate was determined by milliliter of liquid, but the definition of a vapor product clearly referred to vaping equipment
This appears to be a problem found mainly in the US and hasn't been established from E-Cigarette use - in the UK diacetyl is banned as an ingredient for e-liquids, whereas the United States have yet to implement comprehensive regulation for e-liquids
Despite recent challenges, such as disposable income pressures in various markets and the impact of cannibalization from IQOS, Marlboro has demonstrated enduring strength. The considerable difference in brand value between the two products is attributed to Marlboros extensive market presence, reflected in higher shipment volumes and revenue generation within the Philip Morris portfolio, Haigh explains