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[10] Lindblom, Eric, State Cigarette Excise Tax Rates and Rankings, Campaign for Tobacco-Free Kids, August 3, 2010, available at [11] Press Release, NH Department of Revenue Administration, April 27, 2010, available at [12] Ireland, Doug, NH lawmakers to tackle education funding, The Eagle-Tribune , November 14, 2010, available at [13] Aviation fuel is also subject to taxation, but is not included in this discussion

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4 When patients report ENDS use, dental care practitioners could advise that, according to current evidence, these devices appear to be considerably less harmful than conventional smoking but still cannot be considered entirely safe' as there are some risks associated