I am not a smoker so I am not that knowledgeable with the SIN tax but I usually find lots of people in a smoke shop or I would see people who are smoking electronic cigarette instead of the usual cigarette. Even at the malls, I would see someone puffing a smoke. And as I was searching about electronic cigarettes, I found that it “deliver nicotine through a vapor as opposed to smoke”. But still, the nicotine is still derived from tobacco, so I wonder, would the effects of this cigarette would be just similar to the effects of the regular cigarette. Maybe, I just need a little more time to research on this….