This has been my experience. I started with 24mg and didn't have too many problems. Now, I get over-nicced within minutes if I vape anything stronger than 12mg. Over time, I've noticed that my vaping sessions have gotten longer and my inhales much deeper. Initially, I just couldn't take as deep of drags and didn't vape for as long because of issues such as dry mouth and vaper's tongue. Those issue have largely gone away as I've become increasingly more acclimated to vaping, so consequently, my vaping habits have also changed without me noticing too much. I now tend to vape more and inhale with more gusto and thus need less nic in my juice. I've also messed with my equipment (different wicking material, wattages, and wire resistance:coil wraps:voltage ratios.) to get more vapor and the character of the vapor is different as well. That alone has got to affect bioavailability and distribution to some degree.
I sometimes wonder, though, how the other active compounds in cigarettes affect tolerance. It has been my experience that nicotine on its own is significantly less addictive. I can't help but wonder if that might carry over into tolerance as well. If, as hypothesized, certain components in cigarettes actually boost the effects of nicotine and increase the addictiveness, then they probably have a similar effect on the user's tolerance by the very same mechanisms that increase addictiveness. There's a trend in addictive substances wherein there is a positive correlation between rate of addiction and how quickly tolerance forms. Generally, the most addictive substances tend to have the most rapidly accumulating tolerances. The connection is far from casual. It has been shown countless times that the rapidly forming tolerances of these substances can have a direct impact on the addict's desire to administer more of the drugs.