How would they do that though?
If they put a tax on nicotine, that would mean additional taxes on traditional cigarettes as well. It would also mean taxes on hookah tobacco, pipe tobacco, cigars, absolutely everything tobacco related. Taxes placed upon things like nicotine gum and patches. Currently nicotine is also being researched for treating certain brain conditions, and has industrial uses.
It would be very difficult to do a blanket nicotine tax, taxing
juice? That would be rather easy, but we could just get around that by selling nic free
juice with nic shots sold separately added in. They couldn't tax nic free juice, because nic free juice is simple, common, widely used chemicals.
The government is stuck, I wouldn't put it past them to outreach their authority, or pass straight up illegal legislation, but it's going to be difficult for them to mess with
vaping. If it was easy they would have done it before the ranks of supporters have swollen so large. The longer they wait, the harder it will be, and they know that.