I'd just like to expand on frogbmth's wise answer ... and
reiterate his welcome to ECF, tacilunarain! You've placed your first post in the "Ask the Experts" forum, but we here are only a handful of the hundreds of knowledgable, helpful people who hang out on ECF. During the weeks and months to come, I hope you (and your mother) will reach out to all of us by posting your questions and your own observations in many of the forums here.
Now to your question about "What looks, feels, and tastes most like a real cig [and is] relatively easy to get refills." BTW, that $100 budget will be no problem. You should be able to get a starter kit for around $50 and an intitial supply of
e-liquid or prefilled cartridges for around $25, leaving $25 to put back in your pocket or for a personal charging case (PCC), if she spends a lot of time outside the house (and away from an electrical outlet or computer USB port).
Personally, I agree that the Joye510 or the KR808D-1 are the way to go. Both are the basic shape of a "real" cigarette (we call it an 'analog') and not that much longer than a 100s cigarette. The Joye510 is the most
popular among ECF members (for good reason) and is very likely to deliver a satisfying initial vaping experience. The KR808D-1 is the
simplest (and dramatically increasing in popularity). It is very "easy to get refills" for either. Only online, however (for any type of e-cig that anyone here would recommend).
However, I urge you strongly to find out more about those two models - and investigate
others - then decide for yourself. The WWV Illustrated Guide referenced in my signature was created for that very purpose.
Part 4 may be especially useful, since it points out the pros and cons of each category and model of the smaller electronic cigarettes. [You'll see that the Joye510 is in the "mini" category and the KR808D-1 is a "cartomizer" (at the same size as a mini).]
As for
taste, as frogbmth indicated, none of them taste taste
exactly like cigarettes. Thank goodness! Most of us find that e-cigs taste much
better, although preferences range through the vast spectrum of flavors available. Tastebuds vary from person to person, so she will need to experiment.
Your mother will have to start somewhere, so why not start with the same "brand" she now smokes? For example, Marlboro (however it is deliberately
misspelled), Menthol, Winston, Kent, Camel, Parliament, Dunhill, Bensen & Hedges, etc. Or simply go with Marlboro - you'll find it everywhere (it's probably in the carts that come with the starter kit you order). You may want to give Flue Cured a try (don't worry, there's no H1N1 in it;-)). Many people say it tastes most like tobacco. However
her taste buds may completely disagree.
And consider some of the flavor enhanced tobacco juices - e.g., RY4, Hilton, 555, TAB (Turkish American Blend, not the predecessor to Diet Coke), etc. - or Cuban Cigar or French Pipe.
And then there are the wonders of all the flavors that don't even
pretend to taste like a cigarette: from Chocolate to Kung Pau Chicken. For more on e-liquid (including links to some of the least expensive sources), check out
Part 3, the second half of
Part 5 (especially for where to get samplers), and the middle of
Part 6 of that WWV Illustrated Guide (which also talks about that PCC that I mentioned).
For both the hardware (e-cigarette models) and software (the e-liquid and cartomizers), read/watch reviews in the
E-Liquid Reviews,
Model Specific Discussion, and
Video-Reviews forums. And explore the forums of the wonderful
Supporting Suppliersto find out
where to get all this stuff.
As you present to her your gift, include a holiday greeting from us and encourage her to spend time with all of us here at ECF!