I'll be interested to see what will happen in my state, NY. There was already an attempt to tax e-cigs a few years ago, and it ended up in the State appellate court with a ruling that e-cigs were NOT a tobacco product. Given that ruling, regardless of the deeming regulations, other than requiring Federal statue to be met by age restrictions, labeling ,and whatnot, I imagine it would take some legal effort for the state to attempt and have that finding altered. Hopefully, tying them up for a while before they can swoop in and grab every penny off the counter they can.