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rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources

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Significant ambiguity can come from existing definitions of tobacco or nicotine products that may be overly narrow or those that rely upon the terminology of tobacco-derived or of tobacco leaf. Accordingly, in alignment with the action taken by Congress, local leaders may want to ensure that state statute and local ordinances appropriately regulate tobacco products containing nicotine from any source

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