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To account for tax-induced cross-border shopping across state lines we include the weighted average tax differential (home tax rate - average border tax rate) between the home state and the bordering states.[] Similar to the weighting method employed by Coats (1995), the weights are based on county border populations

Hence, the tax rates also apply to products containing tobacco, including cigarettes, pipes, shisha and more

The frequency of this step may be more than once

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New York State claims that manufacturers must demonstrate to the FDA that e-cigarettes are efficacious for smoking cessation

Dying for a cigarette but can't find your filters or papers? They must be somewhere in the depths of your bag