''The tax applies to all parts of the vaporizer, not just the e-liquid that contains the nicotine, which Khalaf emphasized repeatedly is not a tobacco product.''
http://dailycaller.com/2015/09/21/t...d-be-the-first-victim-of-dcs-new-tobacco-tax/
http://dailycaller.com/2015/09/21/t...d-be-the-first-victim-of-dcs-new-tobacco-tax/