Correction, SB would not impose any tax on vapor products.
SB 97 would ban sales/use of “vapor products” to/by minors and ban use of “nicotine products” in schools, but would also impose costly requirements for online sales/deliveries to adults,
84(R) SB 97 - Introduced version - Bill Text
Since many other bills sponsored by Reynolds define e-cigs as "vapor products" and since Reynolds doesn't sell Vuse on the Internet, it appears that Reynolds is sponsoring SB 97.