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It's a flat rate, aimed at keeping things simple for retailers, but it does mean the percentage hike is largest on cheaper bottles like shortfills

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If you go over, declare it

Smuggling in New York has risen sharply since 2006 (+59 percent), as has the tax rate (+190 percent).[3] Other peer-reviewed studies provide support for these findings of substantial black market activity.[4] Recently, a study in Tobacco Control examined littered packs of cigarettes in five northeast cities, finding that 58.7 percent of packs did not have proper local stamps

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