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The electronic cigarette tax applies to the following items under Appendix A of Bulletin #206: Disposable atomizer/pod E-liquid Open system device Tank Rebuildable atomizer (e.g., RBA, RTA, or RDA) Replacement glass or plastic tube component of a tank meant to contain e-liquid Atomizer head/heating element A complete kit that doesnt include e-liquid Vapor Product Parts and Accessories Not Subject to Indianas CSC or E-Cigarette Tax Appendix A also lists certain parts and accessories that are not subject to either the CSC or e-cigarette tax in Indiana

Vaping at 20mg is as harmful as smoking While vaping is not without risk, evidence suggests it exposes users to far fewer harmful chemicals than combustible cigarettes

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