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Legal per-adult, tax-paid cigarette sales (hereafter, per-adult sales) can be defined as the sum of in-state consumption and net smuggling, as presented in Equation 1: PCSales it = Cons it + NetSmug it where PCSales is per-adult cigarette sales, Cons represents the in-state per-adult consumption, NetSmug is the per-adult number of packs of cigarettes exported to residents of other states minus the number of packs imported by residents of the home state from other states or other jurisdictions (including Indian reservations and military bases), and i and t indicate state and year

But it quickly became a habit

On February 6, 2020, a flavored e-cigarette ban went into effect across the country

For cigars, the determination of whether they are considered small or large for purposes of taxation is determined only by weight with anything above 3 pounds per 1,000 considered large

That doesnt include lost sales revenue if consumers start shopping out of state for other items while theyre buying their cigarettes