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Food and Drug Administration, May 10, 2016), [61] Adam Thierer, Permissionless Innovation: The Continuing Case for Comprehensive Technological Freedom (Mercatus Center, March 15, 2016), [62] Adam Hoffer and Jacob Macumber-Rosin, Current Challenges in Vaping Markets (Tax Foundation, July 26, 2024), [63] Premarket Tobacco Product Applications and Recordkeeping Requirements (Federal Register, October 5, 2021), [64] Searchable Tobacco Products Database, Food and Drug Administration, November 24, 2025, [65] Corrected Post-Trial Proposed Findings of Fact and Conclusions of Law of Respondents Altria Group, Inc

Before the ballot measure, Colorado had no tax on nicotine products, like vaping fuel and e-cigarettes

The World Bank has recommended that the total tax burden should be 66% to 80% of the retail price, and the WHO has recommended that at least 75% of the retail price should be excise

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