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The way SET is calculated depends on the product category (Tobacco or Tobacco-Free) and the state, and are calculated in one of the following ways: based on a % of the wholesale price (cost) to Northerner based on Northerner selling price to the customer based on weight (per selling unit) How Do We Calculate the Sales Tax on an Order

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"Since July 1, I may have sold 15 cartons," said store owner George Novak, who believes that hundreds of his large-volume sales have gone south of the border to Virginia, home of the nation's lowest cigarette tax