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New Hampshire has the highest level of net outbound smuggling at 52.4 percent of consumption, likely due to its relatively low tax rates and proximity to high-tax states in the northeastern United States

doi:10.1016/0002-8703(92)90510-3

Harmonized Sales Tax (HST) Nova Scotia applies HST on top of tobacco pricing, increasing the total cost paid by consumers

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Beyond domestic tax structures, Canadian cigarette prices are increasingly susceptible to global market fluctuations