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The highest score was awarded to systems with either a uniform specific excise tax that is automatically adjusted, or a mixed excise tax with an emphasis on the specific component in addition to a minimum tax, an automatic adjustment to the specific tax component, and the use of the retail price as the base for the ad valorem component 4

[110] E-cigarettes devices can be made with ceramics, plastics, rubber, filament fibers, and foams, of which some can be found in the e-cigarette vapor