WASHINGTON — To the average user, everything about e-cigarettes and vaping devices — the look, the smell, the taste, the satisfaction — feels as good or better than the traditional match-lit version. But to cash-craving states, there’s one important thing missing: taxes.

U.S. cigarette smoking rates are falling, and the number of Americans who vape is on the rise. While the long-term health effects aren’t certain, the impact on state budgets is clearer. After peaking at $17.1 billion in 2011, state cigarette tax receipts fell to $16.3 billion in 2014, according to the Orzechowski & Walker market research firm posted by the Federation of Tax Administrators. Four states have already approved levies on e-cigarettes and related products, and the West Virginia Legislature is considering its own tax.

“It does provide revenue when the state needs that increase,” said Chris Stadelman, a spokesman for Democratic West Virginia Gov. Earl Ray Tomblin, who proposed the measure to fill a $270 million budget gap. “There’s also a health aspect, especially for young people, to discourage use.”

That may be just a whiff of what’s to come. Kansas, Louisiana, Minnesota and North Carolina, along with cities including Washington and Chicago, have approved taxes on vaping products and e-cigarettes. At least 23 states have considered such measures, according to the Tax Foundation, a policy research organization in Washington, and its March analysis didn’t include Utah, where lawmakers considered and dropped a bill, or West Virginia.

“Will there be more legislation? Most likely, yes,” said Karmen Hanson, a health policy analyst at the National Conference of State Legislatures. “I would anticipate if a state has already tried it, they’ll come back and try again.”

The e-cigarette and vapor market is expected to more than triple between 2015 and 2019 to $15.9 billion. The Centers for Disease Control and Prevention has warned the habit is becoming more popular among middle and high school students.