An eliquid tax is also, at least in principle, an egregious violation of the Equal Protection clause of the Constitution. You can't tax classes of people. You can't tax males different than females, or blacks different than whites or Asians. You can't tax classes of people "just becuz...". In this case, we have a class of people that previously used a product deemed to be very harmful and taxed accordingly. They switch to a new product, not known to be harmful, and the gov't taxes them equally to the harmful product.... just becuz.Just noting that this type of tax is generally referred to as a sin tax. This lets the puritanical governments and governed believe that its a good thing
I'm not saying it would be a winner in court, but at least in principle it is an egregious violation of Equal Protection.