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This isnt even mentioning how different vape device hardware will affect this as well

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DENVER - Two Western states with some of the nation's lowest smoking rates are considering cracking down even more by raising the tobacco age to 21

State law also specifies the state agencies that are to receive specific allocations from the tobacco tax fund, which includes an allocation to reimburse the California State Auditor (State Auditor) for conducting an independent audit, at least biennially, of the agencies receiving Proposition 56 tax revenue.Proposition 56 directs CDTFA, beginning two years after the date Proposition 56 took effect and annually thereafter, to determine any reduction in revenues resulting from a decrease in consumption of cigarettes and other tobacco products due to the additional taxes imposed by Proposition 56