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There is evidence that e-cigarette use increases the level of nicotine and other chemicals on indoor surfaces

Takeuchi H, Taki Y, Sassa Y, Hashizume H, Sekiguchi A, et al

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Adjusting Georgias $0.37 user fee to the national average of $1.96 would raise an estimated additional $453 million per year, even after accounting for reduced levels of cigarette use.[19] Vaping Policy Aside from cigarettes, the state of Georgia anticipates that 47.6 million milliliters of consumable vapor products will be sold in FY 2026, raising about $13.3 million in revenue on $156 million in total sales.[20] Georgia assesses two tiers of taxes on vaping products: a tax of $0.05 per milliliter for closed systems (pre-filled vapes) and a 7% tax on all other vaping products.[21] This ranks Georgia among the six states tied for last nationally, with the lowest user fees among the 33 states that assess unique excise taxes on vaping products.[22] Importantly, there is no federal excise tax on vaping products