I see your clarification, and acknowledge the point therein. In the case of smaller B&M's this is likely true.
Yet, I don't think they will survive for two years. Nor do they. The impact on demand appears to be too great. The destruction of wealth and health by this unethical regulation will be profound.
I figure when ever any given locality has their schedule of tax receipts fall off a cliff they will start asking 'why'.
juice is extremely cheap to make,, so any shop could drop their prices by 50% then add a 40% tax to pass on to the consumer. and still do very well. meantime,, they just go with the flow.. let the weaker players close up shop then swoosh in and collect all of their customers with a better price. the math can be played so many ways that the consumer wouldn't feel the dif in the pocket book.
I myself have not bothered with b&m shops since May,, got all of my 'life time' hardware online,, mostly FT.. and I already had too many flavors prior,, and a lifetime supply of rayon and kanthal.........
there really wasnt anything else to buy for me.. so for less than $700 I am set for many years and that includes lifetime of Nic.
my future purchases: VG+Pg,, batteries.
i 'estimated' last night how much vg/pg i needed for the next 35years.. it ball parked at 50 gallons each. and that is on the high side considering i am slowly vaping less.. i dont know why..natural rate of healing???- i dunno,, but i feel great.