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New Hampshire has the highest level of outbound smuggling at 66.8 percent of consumption, likely due to its relatively low tax rates and proximity to high-tax states in the northeastern United States
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A roll-up ( hand-rolled cigarette using loose or shag tobacco ) typically contains 8 mg to 20 mg of nicotine, with an estimated 1 mg to 2 mg absorbed
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
