Theres no reason to believe that would be different for e-cigarettes.
A surgically created hole in the neck, called a stoma, is sometimes the best treatment
wherein the diameter of the whole, or a portion of the filter adjacent to the rod of smokeable material is greater than the diameter of the rod of smokeable material
However, assuming the rationale for taxing tobacco involved considerations beyond mere revenue (and it should), the harm-reduction potential of vapor products may advise against this, and this rationale still leaves questions around the justification for targeting a single product and group of consumers for revenue
Made with flexible plastic, this device is great for parties and group activities
What Causes The Smoke Smell In Your Home