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[5] Georgia does not levy any additional tax on e-cigarettes used for vaping, beyond the standard 4 percent state sales tax applied to purchases of most consumer goods

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However, for the 50-W condition using the high-power atomizer technology, an important change in the vaporization process is noticed with a rise of MMAD by a twofold factor and an increase of airborne nicotine concentration by a 1.5-fold factor (MMAD of nicotine and e-liquid ranging from 2.33 to 2.46 m, airborne nicotine concentration of approximately 17 mg/mL)