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Adult smokers may explore smoke-free alternatives for different reasons, including the absence of smoke and ash, the availability of different nicotine strengths, device variety, portability, and personal preferences related to the overall cigarette vs vape experience

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Also, the Wisconsin Department of Revenue issued a notice in September 2011 that ruled that retailers that offer cigarette rolling machines are classified as manufactures, and considers the final product to be a manufactured cigarette subject to cigarette excise taxes [30]

The headline measure would have banned the sale of cigarettes to anyone born after 1 January 2009, but the bill would have also allowed the UK Health Secretary to restrict the packaging, contents and flavouring of e-cigarettes, as well as how they are displayed in stores in England and Wales

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