PT - JOURNAL ARTICLE AU - Dae-Hee Han AU - Dong-Chul Seo AU - Hsien-Chang Lin TI - Statewide vaping product excise tax policy and use of electronic nicotine delivery systems among US young adults, 2014–2019 AID - 10.1136/tobaccocontrol-2021-056653 DP - 2021 Jul 29 TA - Tobacco Control PG - tobaccocontrol-2021-056653 4099 - http://tobaccocontrol.bmj.com/content/early/2021/12/02/tobaccocontrol-2021-056653.short 4100 - http://tobaccocontrol.bmj.com/content/early/2021/12/02/tobaccocontrol-2021-056653.full AB - Objectives An increasing number of US states have required a tax on electronic nicotine delivery systems (ENDS) in the past few years. This study evaluated the effect of statewide vaping product excise tax policy on ENDS use among young adults.Methods We used the two recent waves (2014–2019) of the Tobacco Use Supplement to the Current Population Survey. A total of 17 896 US young adults were analysed. Difference-in-differences approach along with weighted multilevel logistic regressions was used to evaluate the association of vaping product excise tax policy adoption with current ENDS use, accounting for the clustering of respondents within the same states.Results There was an increase in current ENDS use prevalence from 2014–2015 (3.4%) to 2018–2019 (5.4%). Respondents living in states with vaping product excise tax policy showed significantly lower increase in ENDS use prevalence during the study period (interaction between within-state changes and between-state differences: adjusted OR (AOR)=0.57, 95% CI=0.35 to 0.91), controlling for other state-level policies and sociodemographic characteristics. Additional stratified analysis with state-fixed effects by vaping product excise tax policy implementation status showed consistent findings.Conclusions Our findings suggest that adopting a vaping product excise tax policy may help reduce ENDS use and suppress the increase of ENDS use prevalence among young adults. Considering that there are still a number of US states that have not implemented vaping product excise tax policy, wider adoption of such policy across the nation would likely help mitigate ENDS use prevalence.Data are available in a public, open access repository. Data of the TUS-CPS are publicly available at https://cancercontrol.cancer.gov/brp/tcrb/tus-cps/questionnaires-data.