Doing some digging here… will just toss out some links:
You might want to visit the links off and on to see if there has been any changes.
Feel free to post your own links 
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Just highlighting some from your linkage…
Black Market Risks
Among the biggest risks when designing taxes for nicotine products is the creation of a black market. The risk of creating a new black market or fueling an existing one with operators willing and able to supply nicotine products to consumers is significant. Most vapor product users formerly smoked cigarettes.[40] With this in mind, it is safe to assume that the behaviors of vapers mirror those of smokers, when presented with the opportunity to reduce their tax payments. As the data from cigarettes clearly show, regional as well as global differences in taxation increase the inefficiency of local measures and the risk of illicit trade. Several states (see Figure 4) which already have rampant illicit trade risk losing complete control of their nicotine and tobacco market, as more consumers shift to the black market.[41]
Cigarettes are already being smuggled into and around the country in large quantities, and nicotine-containing liquid is coming into the U.S. from questionable sources.[42] On top of not contributing to state and federal revenue—costing governments billions in lost taxes—black market liquid and cigarettes have the added problem of being extremely unsafe. [43] The latest stories about serious pulmonary diseases have prompted the FDA to publish a warning about black market THC-containing liquid.[44] Reports of illicit products containing dangerous chemicals resulting in serious conditions have been released over the last months. [45]
On top of the dangers to consumers, the legal market would also suffer, as untaxed and unregulated products have significant competitive advantages over high-priced legal products. This would impact not only the large number of small business owners operating over 10,000 vape shops around the country, but also convenience stores and gas stations relying heavily on vapers as well as tobacco sales. Policymakers should not lose sight of the law of unintended consequences as they set rates and regulatory regimes for nicotine products.
If the tax is applied to DIY nicotine—and it appears that it will be—the cost hike is even more dramatic. The tax on a liter of 100 mg/mL DIY nicotine, which is the most common level used by mixers, would add almost $2,800 to the cost!
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