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That doesn't make vaping safe

To make the taxes comparable, we calculated the tax each state would charge on a popular vaping product, a package of four 1.8mL vaping cartridges with a wholesale price of $18.84

The FDA rule allows an exception for cigarette vending machines only "where no person younger than 18 years of age is present, or permitted to enter, at any time." Under Wisconsin law, persons under the state legal drinking age are permitted to enter establishments licensed for the sale of alcoholic beverages when accompanied by their parent, guardian, or spouse over the legal drinking age

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The rest is lost through sidestream smoke, exhalation, filter retention, and incomplete combustion