New Jersey : Tobacco Excise Taxes New Jersey Cigarette and Tobacco Excise Taxes In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the New Jersey and Federal levels
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Glantz has argued that e-cigs, IQOS and other new devices should be compared to quitting tobacco, not to smoking it
He also says things like, Its progress, see?! The movie characters are nice kids, but nowheres

Since heated tobacco was introduced in 2014, cigarette sales have dropped by more than half, the steepest decline in the nations history.[1] Smoking prevalence has fallen from 21% to 16% in less than 10 years.[2] Millions of Japanese smokers have chosen heated tobacco in place of cigarettes, leading to a measurable reduction in exposure to harmful toxicants.[3] Health modelling suggests that if only half of Japans remaining smokers made the switch, as many as 12 million cases of smoking-related disease including lung cancer, COPD, stroke and heart disease could be prevented in the future.[4] Biomarker studies already show that people who switch record significantly lower levels of harmful substances in their bodies and reduced markers of inflammation, offering tangible evidence of health benefits.[5] Japans progress is highlighted in a new international report which I have co-authored with Smoke Free Sweden