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A December report from Surgeon General Vivek Murthy found e-cigarettes are now the most commonly used form of tobacco among youth in the United States, surpassing conventional tobacco products, including cigarettes, cigars, chewing tobacco and hookahs. In fact, use of e-cigarettes among high school students increased by 900% from 2011 to 2015, according to the report

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The tax rates vary widely and the point in the production process at which the tax is applied also varies