To be clear I'm not saying that taxing vape products is dumb. I'm saying that the way this particular tax was structured is dumb. So for those that don't already know there is a new tax coming into effect that will add $0.10 per ml of juice. Some cities also opted to add their own matching tax which means that in some places it will be $0.20 per ml.
Here is why this is a problem: Freebase juice, which has lower concentrations of nicotine, come in larger bottles. Typically they are 100ml bottles and they are usually 3mg/ml or 6mg/ml of nicotine. Salt nic is usually much more concentrated. They are typically 30ml bottles and they are usually 25mg/ml or 50mg/ml. There are other concentrations but those are the most popular. Depending on the juice, and where you get it, the cost could be more or less but on average a bottle of vape juice is about $20 though, in my experience, salt nic tends to be a little pricier than freebase. Of course the tax doesn't change based on the cost of the juice but on how much juice is in the bottle. So, all other taxes ignored, if I buy a 100ml bottle of 3mg/ml or 6mg/ml I am going to pay $30. If I buy a 30ml bottle of 25mg/ml or 50mg/ml I am going to pay $23. Or in a city with a matching tax it's going to be 40$ for the 100ml lower concentrated bottle and $26 for the 30ml higher concentrated bottle. And to make matters worse the tax is the same even if the juice has no nicotine in it.
This tax is incentivizing heavier nicotine use. It is incentivizing greater dependency. Plus the tax is a considerable increase in cost so it also impacts the incentive to use vaping as a smoking cessation aid for those that might consider quitting smoking. I'm not interested in debating the utility of vaping as a means to actually quit nicotine (as I do believe most people that switch use the vape long term) but some people are much more willing to consider quitting smoking when vaping is an option.
I think this tax pushes people in the wrong direction. I think it makes much more sense to tax juice based on the amount of nicotine it contains. That gives people incentive to vape less concentrated juice. I also believe that the tax should not apply at all to nicotine free juice. One of the main advantages of vaping as smoking cessation is that you can lower nicotine concentrations over time. Eventually you can get to 0% nicotine vape juice and then you just need to break the habit itself.
If anyone has a counter-argument in favor of the way this tax is structured I'd love to hear it. To me this just looks like another poorly thought-out law from the state legislature with no consideration as to the consequences when it comes to the health and nicotine use of the Alabama citizenry.
