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Chapter 2021-14, Laws of Florida, only imposes a permit requirement on a person, firm, association, or corporation that deals, at retail, in nicotine products, in any manner, or allows a nicotine products vending machine to be located on its premises pursuant to section 569.34, Florida Statutes

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Smoking plays an ample role

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The state has a low corporate tax (15% income tax) applied to distributed profits