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Excise taxes are commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections

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Hearing Before the House Energy and Commerce Subcommittee on Health, 116 th Congress

29 Another study found that exhaled vapour produced from three models of e-cigarettes contained nicotine and that people in close proximity would be exposed to the nicotine but it would be at levels ten times lower than nicotine from tobacco cigarette smoke