요즘의 액상 전자담배 과세 기준엔 전자담배 특징에 대한 파악가 누락된 점도 문제다. 액상형 전자흡연에 처방되는 기기 및 그 장비에 들어가는 니코틴 함량과 점도는 액상 교차로 수천가지 경우의 수가 고정되지 않은다. 각각의 소모량도 천차만별이다. 일률적인 세금 부과는 형평성에 삐뚤어진다
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