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A UDC member of the National Council, for example, recently argued against taxing ENDS, saying: "The health risk of e-cigarettes is 95% lower than that of traditional cigarettes," and that "We should take this into account to set taxation, i.e

Always keep a lighter on you because you never know when you or someone else will need it, and when you're done, make sure your cigarette is fully extinguished before you walk away

No one does that

We estimate that Delaware experienced a tax-induced casual smuggling export rate of 34.8 percent of its total cigarette consumption the highest average annual rate in the nation during that period followed by Virginia at 22.0 percent and New Hampshire at 21.4 percent