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(New York has the highest tax at $5.35 and Missouri has the lowest at 17 cents.)6-8 Smokeless tobacco is taxed at 20% of the invoice price and smoking tobacco is taxed at 33% of the invoice price

68 Conclusive evidence on health harm is difficult when considering different ENDS use patterns, varying sample sizes and groups being studied, along with the wide-range of ENDS products available

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