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(At $1.78 per pack New Hampshire has the lowest tobacco tax rate north of Virginia.) The studys data, from 2022, demonstrate that when states increase their cigarette taxes, smuggling rates increase, both in the form of increased purchases in neighboring states and through illicit international channels, the report concludes

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In contrast, other tobacco products come in a variety of quantities, sizes, and types, making it less feasible to specify in law a specific tax amount for each individual product

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