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Acevedo, director of the Massachusetts Department of Revenues Massachusetts excise tax unit, cites three sections of Massachusetts General Laws: The first prohibits the holding for sale, offering for sale, sale, or possession with intent to sell, of cigarettes in Massachusetts that are not stamped with a Massachusetts cigarette stamp. The second prohibits the knowing possession, delivery or transportation, of unstamped cigarettes in Massachusetts

E-cigarettes work by heating an e-liquid (or vape juice) to create an aerosol (often called vapor) that is inhaled