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Results find that based on the existing scientific evidence related to e-cigarettes and optimistic assumptions about the relative harm of e-cigarette use compared to cigarette smoking, e-cigarette use currently represents more population-level harm than benefit

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The legislation also would update the definition of tobacco products to include any products containing, made of, or derived from tobacco or nicotine, rather than only those made primarily from tobacco. In addition to raising the tax on a pack of cigarettes by $1.50, this bill would raise the tax on other tobacco products from 30% to 45% of the wholesale price, increase the moist snuff tax from $0.92 to $1.23 per ounce, expand the vapor product tax from $0.05 to $0.25 per milliliter, increase fees for wholesalers and affixing agents from $200 to $400, increase fees for retailers from $50 to $100, increase vending machine fees from $15 to $30 per machine, and increase the replacement fee for lost or defaced licenses from $10 to $20

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(November 3, 1940)