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Unlike Vape pens , electronic cigarettes are much smaller and emulate the appearance of real cigarettes

Including both sales taxes and excise taxes on cigarettes, Georgia will collect an estimated $227 million in tax revenue in FY 2026.[16] On average, a pack of 20 cigarettes currently retails for about $9.01 per pack, including the states $0.37 user fee and the federal excise tax of $1.01 per pack, which was last revised in 2009.[17] In 2003, Governor Sonny Perdue led Georgia to raise its cigarette user fee up to the current level of $0.37 per pack from the previous rate of $0.12 per pack

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According to the Harm Reduction Journal , the toxicity levels of e-cigarettes detected by the FDA are highly unlikely to have any possible significance to users because the unhealthy chemicals detected in e-cigarettes are at about one million times lower concentrations than are conceivably related to human health. This conclusion is shared by other researchers, including professor Michael Siegel of the Boston University School of Public Health (pdf)