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The question of whether Juul can be a stepping stone to traditional smoking remains open, but there is some doubt about this, based on recent evidence that youth smoking rates are steadily declining (the proportion of American teenagers who smoked in the last 30 days decreased from 28.3% in 1996 to 5.9% in 2016)
Floor tax returns are required for certain wholesalers and retailers
By way of background, an ENDS product that contains tobacco-derived nicotine, or that falls withing meaning of a component or part of an ENDS product, is a tobacco product as defined in the FDCA
Mark Stehr, Cigarette tax avoidance and evasion, Journal of Health Economics 24:2 (March 2005): 277-297, [4] Adam J
Mori youth are disproportionately affected with Year 10 studies showing vaping to be more prevalent in Mori and Pacific students than European [13, 14]