tobacco tax history Taxation and Unintended Consequences: U.S. Senate Hearing on Tobacco Taxes Owed, Avoided, and Evaded Tobacco tax revenue declined last
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doi: 10.1136/bmj.315.7109.629

Analogous to the situation where IQOS holders and chargers are sold separately from IQOS tobacco sticks, hookah waterpipes are often sold separately from hookah tobacco

The stakes are higher, the vehicles faster, and the tax stamps harder to fakebut the game
