Kim Thompson owns ‘The Vaporium’ in Fife and believes such a tax would “demonize the product, make it look as though it was as bad as smoking.”That’s definitely a good point because such levels of taxation are hardly going to be imposed on something that’s really good for you.Thompson also believes the outrageous and unjustified tax would make vaping and traditional cigarettes more similar in pricing and claims: “It would give us less incentive to the smoke to say, hey, give this a try." Above all though, her view is that “taxing small businesses out of business is bad business.”