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As noted earlier, however, they acknowledge the impact of tax avoidance on the efficacy of state excise taxes and observe that it "points to the advantages of federal taxes." In theory, focusing on a federal tax approach could avoid some of the smuggling problems produced by large interstate tax differentials.[217] At the same time, however, it is difficult to see how a federal cigarette tax could supplant state taxes

Conclusive evidence shows vaping causes addiction, poisoning, toxicity seizures, injuries and burns, lung injury and heightens the risk of cigarette smoking

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Public health advocates hope that reducing the number of stores where tobacco products can be sold and advertised will help push smoking rates down even further.