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What about flavorings

If a tax is levied on value, the taxpayer or taxing entity must compute an artificial value to tax if the tax is not levied at retail level (which few federal excise taxes are due to the number of taxpayers this would involve)

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These exist even in unburned tobacco leaves because of curing, aging, and fermentation process

Quota Licenses are limited by county population and are highly valuable (often worth six figures)