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According to Tasty Vapor, a California-based e-liquid manufacturer, all liquids containing nicotine will have a 27.3% excise tax for California residents, but this excludes 0mg nicotine e-liquids

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Another is to make sure that there is clear awareness of the impact of smoking. The Surgeon General says 88% of adult smokers started using tobacco as minors and 90% of those who purchase cigarettes for minors are between 18 and 20 years old