Tobacco Free Kids and other anti-smoking groups have filed a friend of the court brief with the D.C
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E-cigarettes or vape pens contain batteries that heat the e-juice into an aerosol that is inhaled by the users
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Until the early twentieth century, excise taxes made up a large proportion of the total federal taxes paid, but today they contribute only 2.9 percent of federal tax revenues.[2] The Internal Revenue Service defines an excise tax as a tax imposed on the sale of specific goods or services, or on certain uses. [3] By definition, these taxes are distinguished from broad-based consumption taxes by being selective in nature
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