So I will have to buy a ready mix cake concentrate in future. LOL.This is why vape eliquid manufacturers have to apply for a license. And the tax will be applied to any sales they make. So the components up to that point are not taxed but once it becomes part of a manufactured product, a eliquid for vaping, then it will carry the new tax. Just like eggs, flour, oil, etc. are not taxed but as soon as you bake a cake from it, then it would carry a sugar tax.