(a) The rate on all other tobacco products, including, but not limited to, cigars, cheroots, stogies, beedies, bidis, manufactured tobacco, and snuff of all descriptions made of tobacco or any substitute for tobacco, but not on vapor products, is six and six-tenths percent (6.6%) of the wholesale cost price.
(b) The rate on vapor products is ten percent (10%) of the wholesale cost price.
(c) This section does not apply to smokeless nicotine products.