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The final rule was challenged in court, and on August 24, 2012, the United States Court of Appeals of the District of Columbia vacated the rule and remanded the matter to the Agency

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(Examples of failed definitions can be found in the Tax Base section.) For vaping, it might be advisable to use the FDAs definition of Electronic Nicotine Delivery Systems, which regards it as an umbrella term for noncombustible tobacco products containing an e-liquid that, when heated, creates aerosol that a user inhales.[75] Another example is Virginia, which has updated its tax code to reflect the nicotine products market more accurately.[76] Good uniform definitions ensure that state taxes and potential federal taxes treat the products similarly

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