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The side of the market that the tax is imposed on (e.g., producer versus consumer) does not affect who bears the burden.

summarizes that many independent studies over the past 5 years have confirmed that the concentration of chemical mixtures created by HTP is lower than that produced by conventional cigarettes

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In comparison, Pennsylvanias tax is $2.60, New Jerseys is $2.70, Marylands is $5 and New Yorks is $5.35, which is the highest in the nation

The tobacco industry includes a number of areas, including cigarettes, cigars, smokeless tobacco, and cigarette alternatives like e-cigarettes and heated-tobacco products