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To illustrate how that would work in the context of this proposal: if a pack of cigarettes is taxed at $2.00, the vapor products tax should be $0.10 per pod for closed systems, since a pod is a substitute for one pack of cigarettes.[31] For open products, a lower rate could make sense to account for the difference in consumption method (pod often contains much less liquid than non-pod systems)

The term COPD includes both emphysema and chronic bronchitis

January 3, 2023