He mentioned that only one state, Minnesota, is taxing electronic cigarettes. According to the Department of Revenue website, Minnesota applies state taxes to electronic cigarettes as tobacco products. The devices are subject to both a tobacco tax and a share of health impact (35 percent each). The tax is calculated only on the value of the nicotine cartridge. Minnesota changed its state law in August 2010 to define fiscal tobacco products as any - such as electronic cigarettes - derived from tobacco, which are intended for human consumption.
Oregon applies taxes on regular cigarettes ($ 1.18 per pack), chewing tobacco, pipe tobacco, cigars, snuff and other products containing tobacco.
Sen. Ginny Burdick, D-Portland, asked whether the nicotine used in electronic cigarette cartridges came from tobacco or if it is made synthetically. Mack said that nicotine is derived from tobacco plants.
Other lawmakers asked about the known side-effects of electronic cigarettes, first introduced in the United States in 2007, to which Mack said the information is barely "emerging." "There is one Some controversy, "Mack told the interim committee. "There is no Oregon study on the health consequences."