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Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online

机译：在线销售的电子烟入门套件和一次性产品的定价和销售税征收政策

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Background. Previous studies have examined marketing characteristics of e-cigarettes sold online and others have examined e-cigarettes pricing in retail (non-Internet) settings. This study expands on these findings by examining pricing and marketing characteristics of interest among e-cigarette online vendors. Methods. Structured web searches were conducted from August-September 2014 to identify popular e-cigarette Internet vendors. We then collected pricing data (e-cigarette starter kits and disposables), sales tax collection policies and other vendor marketing characteristics. Average price for each product category was then compared with marketing characteristics using linear regression for continuous variables and independent t-tests for binary variables. Results. Our searches yielded 44 e-cigarette Internet vendors of which 77% (n = 34) sold a total of 238 starter kit offerings (Mprice = $55.89). Half (n = 22) sold disposable types of e-cigarettes (Mprice = $7.17 p/e-cigarette) at a price lower than reported elsewhere in retail settings. Average disposable e-cigarette prices were also significantly higher for vendors displaying more health warning notices (P = 0.001). Only 46% disclosed sales tax collection policies and only 39% collected sales tax in their state of business. Conclusions. This study expands on current understanding of e-cigarette pricing and availability online and finds variation in e-cigarette pricing may be influenced by type of product, use of online health warnings and vendor sales tax collection policies. It also finds that e-cigarette online access and availability may be impacted by a combination of pricing and marketing strategies uniquely different from e-cigarette retail settings that requires further study and targeted policy-making.
机译：背景。先前的研究检查了在线销售的电子烟的营销特征，而其他研究则检查了零售（非互联网）环境中的电子烟的定价。这项研究通过检查电子烟在线销售商中感兴趣的定价和营销特征来扩展这些发现。方法。从2014年8月至9月进行了结构化的网络搜索，以识别流行的电子烟互联网供应商。然后，我们收集了定价数据（电子烟入门套件和一次性用品），营业税征收政策以及其他供应商的营销特征。然后使用线性回归（针对连续变量）和独立t检验（针对二元变量）将每种产品类别的平均价格与营销特征进行比较。结果。我们的搜索产生了44个电子烟互联网销售商，其中77％（n = 34）出售了238种入门工具包（Mprice = $ 55.89）。一半（n = 22）出售的一次性香烟（Mprice = $ 7.17 p / e香烟）以低于零售场所其他地方报道的价格出售。对于显示更多健康警告通知的供应商，一次性电子烟的平均价格也明显更高（P = 0.001）。只有46％的企业公开了营业税征收政策，只有39％的企业营业税征收。结论。这项研究扩展了对电子烟价格和在线可用性的当前理解，并发现电子烟价格的变化可能会受到产品类型，在线健康警告的使用和供应商销售税征收政策的影响。它还发现，电子烟的在线访问和可用性可能会受到价格和营销策略的组合的影响，这种独特的定价和营销策略不同于需要进一步研究和有针对性的政策制定的电子烟零售环境。

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