Nearby Massachusetts is the only state to have implemented a tobacco flavor ban, and it has experienced significant declines in tobacco tax revenue while New Hampshire and Rhode Island have seen double-digit growth
These "leakages" occurred at distributors, on trucks and in retail stores.[162] [159] "Tax Increases and Price Ceilings," in Proceedings of the 25 th Annual Meeting of the National Tobacco Tax Association (Chicago: Federation of Tax Administrators, 1951), 31
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