In July 2018, New Jersey approved a measure imposing a tax on “liquid nicotine at a rate of $0.10 per fluid milliliter.” The measure included a one-time floor tax on current inventory of liquid nicotine that is due by October 1, 2018.

In September, Assemblyman John Burzichelli (D-Gloucester) introduced legislation that would replace the e-liquid tax with a “3.5 percent tax on the sale of all products containing nicotine” and repeal the floor tax. If enacted, Burzichelli’s proposal would promote public health [...]