I don't give a rat's ... if they want to regulate and tax nic juice. It would probably be a beneficial regulation. The flavorings can be bought at grocery stores and many other places because they are food additives. Most likely they're already under the FDA's thumb. PG & VG are the other components of juice and you know they're regulated and readily available.
I and many other current vapers already have a stash of empty carts that will last forever (or until broken). The cart filler is just regular old polyfill you can by at any craft store or pet supply. again, probably already regulated.
So what do we have left of a PV that can't be bought anywhere outside of China? The atomizer and pre-made battery assemblies.
Mods use regular off the shelf lithium ion rechargeables and some sort of regulator, another couple of things that can be bought from electronics suppliers.
You could make your own or buy someone else's mod and not be under any federal regulation.
But you need that atty! Currently, I believe they're only made in China. But I also believe they could be made fairly easily in the US and other countries.
So if the FDA regulates/taxes the e-cig, heck just build your own or buy someone else's pre-built or "kit".
Right now, the atty is the only missing link to getting around the future FDA regulation, given that they will regulate & tax the nic juice.
It's a great point.
They can't ban or extra tax batteries.
They can't ban or extra tax electronic parts.
Only actual nic juice left.