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Section 105(a)(1) of the FCAA also specified that the data collection period that applied to the data reporting period of January 1, 2021, through March 30, 2021, would be the period of January 1, 2019, through June 30, 2019, which was the same data collection period that would have applied absent the amendments

Illicit Channels: A persistent and significant alternative channel, estimated to account for a substantial share of consumption in certain regions, undermining legal market volume and tax revenues

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Med 27 , 239243 (2021)

because when you vape, there is NO inhalation of tar or 4,000+ chemicals that are found in tobacco smoke