California's current cigarette excise tax (a tax levied on specific commodities) is pretty low compared to most other states - 35 out of 50, to be precise
The mediating roles of the oral microbiome in saliva and subgingival sites between e-cigarette smoking and gingival inflammation

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The report states 73% of the children they interviewed reported getting sick with nausea, headaches, respiratory illnesses, and skin conditions, while 66% reported symptoms consistent with acute nicotine poisoning
Plus, the absence of vapor and associated smell eliminates many social barriers that vaping can create, helping former smokers integrate more easily into non-smoking environments