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that is, if you tax it too much, it tends to move (and then you cant get any revenue out of it, [some states] are already using state revenue windfalls created by federal tax reform as an opportunity to lower corporate and individual income tax rates

Toxicol Rep 9:13571368 Pagano S, Negri P, Coniglio M, Bruscoli S, Di Michele A, Marchetti MC, Valenti C, Gambelunghe A, Fanasca L, Billi M, Cianetti S, Marinucci L (2021) Heat-not-burn tobacco (IQOS), oral fibroblasts and keratinocytes: cytotoxicity, morphological analysis, apoptosis and cellular cycle

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They crush the smoke to a smaller size as it's being drawn into your lungs, making it much easier for your body to get rid of