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Levying a retail level excise tax does, however, multiply the number of taxpayers significantly, which can increase the cost of tax enforcement

The export rate, therefore, simply represents a ratio between the exported cigarettes and the in-state consumption of cigarettes

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The median CPL for all commodities fell from 109% of the U.S

(Their relationship is described by the inscription on a cigarette lighter Sahl once gave Desmond: To the sound from the fury.) Now and then over the years, Desmond has had occasion to see Sahl perform every night for a week or two at a stretch