I fixed that for you.
BTW - Why would anyone want to Kill e-Cigarettes?
You Can't Tax Something that Isn't being Sold Legally.
They may want to kill it off because they may not be able to otherwise stop it. You can vape with pure VG. It may or may not be possible to apply "intended use" such that a $6 liter of VG is taxed at $1000. People are very adaptive. People (outside the vaping subculture here) will learn that they can either vape "eJuice" taxed at $1000/liter, or buy a liter of VG at Walmart for $10 or so.
As people adapt to these nonexistent barriers of entry into untaxed vaping, the gov't will create increasingly absurd restrictions to try to stop these holes in the tax scheme. It's hard to imagine how far that will go.
It would be far easier to maintain the cig tax revenue stream.
Here is an experiment in the interests of science...
Chicago will institute a roughly $1/ml tax on eJuice on Jan 1. On Jan 2, set up a storefront, or a sidewalk vending cart, or whatever, advertising 100% VG eJuice, tax free.
See how long it takes for the city of Chicago to make VG that you can buy at Walmart illegal to trade. Perhaps dependent on "intent"? Then the only question is... can they get away with it? Wouldn't it be easier, in the long run, to stamp out vaping and keep the cig tax revenue in place?
(yea, I know, people can drive outside the city or outside the county to avoid the cig tax. But if it involves only a trip to Walmart or the local drug store or food store, that makes it way too convenient)
For all the young never smokers taking up vaping, it isn't the nic they want, it's the Clouds Bro. Just like many of us did not start smoking specifically as a nic deliver vehicle. We wanted our Clouds Bro. In fact, most of us put up with the nic until it became enjoyable in itself, more as an accident of smoking than intent. Just to point out that the nic is not as critical a component as people make it out to be. It is important to many, but not nearly all.
I'm trying to point out that, at a very fundamental level, taxing vaping comes down to putting a $1000 tax on a $6 bottle of VG. It is not tenable. It may take a few years of evolution for the whole sordid thing to play out but not a lifetime or anywhere near it.