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District of Columbia The District of Columbia classifies vapes as other tobacco products and imposes a tax based on the wholesale price, indexed to the wholesale price of cigarettes

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We note that this strategy only works when taxes on combustible products are significant enough to both discourage youth uptake and to encourage smokers to switch to less harmful products

Although state and federal laws generally prohibit this form of tax avoidance, the effectiveness of these policies is uncertain

The effects of tobacco addiction are numerous and show the true scope of this form of substance abuse
Stroke mortality increased with both smoking and alcohol consumption