Excise taxes and pricing activities of e-liquid products sold in online vape shops.

ABSTRACT:

Background

Although e-cigarette excise taxes have great potential to prevent the initiation and escalation of e-cigarette use, little information is available on pricing activities of online vape shops, and how well taxation is implemented during web-based sales remains unclear.

Objectives

We examine e-liquid pricing activities in popular online vape shops that sell nationwide in the USA and present how those stores charge excise taxes based on shipping addresses in states and local jurisdictions that have e-cigarette taxation in place.

Methods

We collect e-liquid sales prices from five online vape shops using web data extraction, standardise prices for e-liquid products, and present e-liquid price distribution in the whole sample and in each store, as well as variati

SUBMITTER: Ma S 

PROVIDER: S-EPMC10804005 | biostudies-literature | 2023 Dec

REPOSITORIES: biostudies-literature