nicotine / nicotine salt synthesis ?

[DrNoooo]

Hello, Im a complete noob and nicotine eliquids are getting taxed where I live. So im trying to figure out how to make synthetic nicotine or a trusted source to buy nicotine concentrates.
Thank you

 

[HerrHaber]

This one is easier extracted from plant source but it's extremely poisonous in pure form.

 

[Osmosis Vanderwaal]

You could hey some tobaccum domesticum or aztecum seeds and grow it, there are other Plants that have nicotine. Nicotine looked hard to male when I looked at it