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Tobacco labeled as pipe tobacco receives preferential tax treatment compared to cigarette tobacco or roll-your-own tobacco. The 2009 tax increase created a $21.95 per pound differential, leading to the market explosion in dual-purpose products

This article examines those differences, highlighting which states have banned flavored vapes and where these products remain available

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While this Report is designed to measure outcomes under the existing legal framework, legislative or administrative changes would be welcome to update the categories to better reflect the diverse population of New York City