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The tax is calculated based on the taxable sales priceeither the purchase price from a non-affiliated seller or the actual selling price if affiliated

Government Accountability Office report, available here: www.gao.gov/products/GAO-11-313 1,741 views 0 faves 0 comments Uploaded on March 8, 2011 Taken on March 3, 2011 Figure 10: State Cigarette Excise Tax Rates by Pack in 2010 This image is excerpted from a U.S