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Nicotine products that have received a modified risk tobacco product designation from the FDA are taxed at 17.5% of the manufacturers list price

As regulatory pressures, public health awareness, and social stigma surrounding combustible cigarettes increase, tobacco companies are shifting their focus toward science-based, non-combustible, and smoke-free alternatives, including heated tobacco products, nicotine pouches, oral nicotine lozenges, and other reduced-risk platforms

Terry Gordon, PhD, and Omar El Shahawy, MD, PhD, MPH

This chapter covers the regulatory history of tobacco and e-cigarettes, summarizes upcoming regulatory actions and challenges, discusses the key issues involved in the regulation of these activities, and includes suggestions for better regulation

Purchase of gift cards, gift services, furniture, shipping, handling, taxes, donations, and prior purchases do not qualify toward the minimum purchase amount