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The debate over electronic cigarettes takes on many forms. While some a focusing on whether smoking bans should apply to the products, others are looking at whether states should tax the products simply because they look and act like tobacco cigarettes and those get taxed.

Currently the Oregon Department of Revenue is considering a tax on the products. The argument for seems to be focusing on the fact that the products contain nicotine — which is addictive, they say. Let’s ignore that caffeine is addictive and we don’t tax it.

On the other side, detractors from an e-cig tax say that regulators should be weary of creating a disincentive for a product that could prove to be far safer than smoking. Research is already proving that e-cigs are far safer. Opponents to an e-cig tax don’t think the government should impede what is being called by many experts the most promising development in smoking cessation ever.

You can read more on the debate in Oregon right here.

It’s curious that Oregon is considering an e-cig tax when it is one of only 12 states who haven’t raised cigarette taxes since 2003 or earlier. It’s cig tax is the highest of these 12 at $1.18 a pack, but this is still a good bit below the national average of about $1.53 per pack. This might indicate that tobacco lobbyists have their hooks in on the process. If that’s the case, a financial excuse to create a disincentive to e-cig use might just be part of the game being played there.

It seems like the debate there is a mostly financial one. But if the state wants more revenue, maybe it should consider upping its lagging tobacco cigarette tax before going after e-cigs.