Here is how Georgia defines them by law, this was in HB251 passed last year and went into effect on July 1, 2014.
HB.251.2013-2014 Regular Session
37 (8) 'Tobacco product' means any cigars, little cigars, granulated, plug cut, crimp cut,
38 ready rubbed, and other smoking tobacco; snuff or snuff powder; cavendish; plug and
39 twist tobacco; fine-cut and other chewing tobaccos; shorts; refuse scraps, clippings,
40 cuttings, and sweepings of tobacco; and other kinds and forms of tobacco, prepared in
41 such a manner as to be suitable for chewing or smoking in a pipe or otherwise, or both
42 for chewing and smoking. The term 'tobacco product' shall not include any alternative
43 nicotine product, vapor product, or product regulated as a drug or device by the United
44 States Food and Drug Administration under Chapter V of the Food, Drug, and Cosmetic
45 Act.
49 (10) 'Vapor product' means any noncombustible product containing nicotine that
50 employs a heating element, power source, electronic circuit, or other electronic, chemical,
51 or mechanical means, regardless of shape or size, that can be used to produce vapor from
52 nicotine in a solution or other form. The term 'vapor product' shall include any electronic
53 cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
54 device and any vapor cartridge or other container of nicotine in a solution or other form
55 that is intended to be used with or in an electronic cigarette, electronic cigar, electronic
56 cigarillo, electronic pipe, or similar product or device. The term 'vapor product' shall not
57 include any product regulated as a drug or device by the United States Food and Drug
58 Administration under Chapter V of the Food, Drug, and Cosmetic Act."
Might be why they haven't tried to tax them yet, too much logic for any of the States that used tobacco taxes to balance their budgets.
