The information provided when using the Services is not intended for distribution to or use by any person or entity in any jurisdiction or country where such distribution or use would be contrary to law or regulation or which would subject us to any registration requirement within such jurisdiction or country. Accordingly, those persons who choose to access the Services from other locations do so on their own initiative and are solely responsible for compliance with local laws, if and to the extent local laws are applicable. As of September 30, 2022, 33 states (Alabama, Alaska, Arkansas, California, Colorado, Connecticut, Florida, Georgia, Hawaii, Idaho, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Massachusetts, Minnesota, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, Ohio, Oregon, Pennsylvania, Rhode Island, Texas, Utah, Vermont and Washington), the District of Columbia, the Northern Mariana Islands, Palau and the U.S. Virgin Islands have passed legislation that requires a retail license to sell e-cigarettes over-the-counter. E-Cigarette Tax As of September 30, 2022, 30 states (California, Colorado, Connecticut, Delaware, Georgia, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Minnesota, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Oregon, Pennsylvania, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming), the District of Columbia, Puerto Rico and the U.S. Virgin Islands have passed legislation that requires a tax on e-cigarettes. Twelve states (Connecticut, Delaware, Kansas, Louisiana, New Jersey, North Carolina, Ohio, Utah, Virginia, Washington, West Virginia and Wisconsin) tax e-cigarettes per milliliter of liquid or consumable material. Fifteen states (California, Colorado, Illinois, Indiana, Maine, Maryland, Massachusetts, Minnesota, Nevada, New York, Oregon, Pennsylvania, Utah, Vermont, and Wyoming), the District of Columbia, and the U.S. Virgin Islands tax e-cigarettes on a percentage of a specified cost. Georgia, Kentucky, New Hampshire and New Mexico tax closed e-cigarette systems (prefilled cartridges) per milliliter of liquid and open e-cigarette systems (refillable cartridges) on a percentage of a specified cost. Puerto Rico taxes the e-cigarette device themselves if disposable, and the nicotine cartridge per milliliter of consumable liquid.