If you could tax covid, we would not even talk about. currently they are making vaping illegal. Now vaping might be dangerous over time. But there is not one Dr. believes it is as dangerous smoking. Ebay and Amazon ban hardware sales due to the fact that nicotine can be used through them. Both sites sell bongs and pipes which are only legal for Tabaco. Some states tax nicotine free juice. They do this not to protect health but to increase taxes.