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However, there is conflicting evidence on the time needed for the excess risk among former smokers who have quit smoking to revert to the level of health-related risk of never smokers 13-15

The electronic cigarette tax applies to the following items under Appendix A of Bulletin #206: Disposable atomizer/pod E-liquid Open system device Tank Rebuildable atomizer (e.g., RBA, RTA, or RDA) Replacement glass or plastic tube component of a tank meant to contain e-liquid Atomizer head/heating element A complete kit that doesnt include e-liquid Vapor Product Parts and Accessories Not Subject to Indianas CSC or E-Cigarette Tax Appendix A also lists certain parts and accessories that are not subject to either the CSC or e-cigarette tax in Indiana

Check with your employer or plan administrator to see if QCARE is included.

R., & van Hasselt, M