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But health experts advise that vapes are not risk-free - they can often contain chemicals - and the long-term implications of using them are not yet clear

Schauer GL, Agaku IT, King BA, Malarcher AM

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The answer is: ETA

The variations in who pays and how the tax is calculated, what is considered income, the apportionment formula, and what factors apply to which businesses, and the increasing number of years when businesses can claim losses from their income all make for a complicated tax