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Lawmakers in Utah have introduced legislation that would apply an 86.5 percent tax on e-cigarettes and vaping products. The legislation’s author intends to put “the price point up” to make it difficult for youth to purchase e-cigarettes. While addressing youth e-cigarette use is commendable, the draconian tax that would be placed on tobacco harm reduction (THR) products would threaten the public health gains e-cigarettes provide and hurt small businesses.