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According to an Australian scientist by the name of Dr
The tobacco plant, particularly cultivated tobacco, is poisonous because of its high concentration of nicotine

While vaping is however more flexible

Gao H, Ying S, Dai Y

doi: 10.1001/jama.299.22.2629

See "Cigarette Sales History: Calculated Packs Sold Taxed Based on Revenue Collections," Michigan Department of Treasury's Office of Revenue and Tax Analysis, September 2008
