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The rate of excise per kilogram on loose tobacco (either roll-your-own (RYO) tobacco or pipe tobacco) is determined using a weighting factor (referred to as the equivalisation weight) to convert loose tobacco into cigarette equivalents based on an assumed amount of tobacco per stick

For him, that the system is fundamentally flawed is evident from the fact that premarket tobacco product applications (PMTAs) have been filed for some 26 million e-cigarette products, but marketing orders have been granted for only 23, along with a handful of orders for other tobacco products

[193] [194] Until the mid-20th century, the majority of the adult population in many Western nations were smokers and the claims of anti-smoking activists were met with much skepticism, if not outright contempt

Of course, tax revenue is just one side of the equation when it comes to the fiscal effects of the new cigarette tax