We can put aside whether to ban or not. But Vaping definitely needs to be regulated. Just to ensure quality of vendors. Because it is inhale into a human body.
Do we need to impose tax on it? Of course because you can live without it then is a luxurious item. Even many drugs and supplements are subject to tax. Also, the government needs administration cost to regulate this new lifestyle.
Be it a lifestyle or medical equipment. A tax is definitely appropriate on vaping. Isn’t it a new stream of income that government can collect for the national development?