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Alternative nicotine products, such as pouches or dissolvable strips, would be taxed at 10% of wholesale cost, treating them the same as loose and smokeless tobacco

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The reason for this difference is the types of studies the authors include

In the 1920s cigarettes were essential accoutrements of social trendsetters

Heating polyethylene glycol may create more of those two harmful chemicals than propylene glycol, vegetable glycerin, or MCTs, according to a 2017 study in the Journal of Alternative and Complementary Medicine