Yes, smoking e-cigarettes inside is illegal
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We regress the natural log of per capita county shipments against real price (in 2007 dollars), the real tax rates in Indiana and Wisconsin, binary variables for each neighboring state equal to one if the county borders said state, interaction terms between the Wisconsin and Indiana tax rates and the corresponding binary border variables, a binary variable equal to one if the county contains a Canadian border crossing, and two additional binary variables indicating whether the county is within 50 miles of an Indian reservation or military base

De Onderzoeksredactie, a Dutch investigative journalism website that first reported the demand, said: According to the Dutch authorities, these fees were not at arms length and in fact designed to avoid paying profit taxes in the Netherlands. The website added that the claim was by far the largest tax case in the Netherlands against a multinational company to date and that similar discussions are currently underway with several multinationals about amounts of more than 100m