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The mechanism of excise tax The biggest reason why tobacco in NZ is expensive is Excise Duty

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156 As the term tobacco product , is not defined in the regulation, SAMHSA has indicated that each state may decide which tobacco products should be included in tobacco retailer inspections, but encourages states to include tobacco products being used most often by youth

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[66] Metal parts of e-cigarettes in contact with the e-liquid can contaminate it with metal particles