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An evidence-based tiered framework should tax cigarettes at the full rate, followed by heated tobacco products and moist smokeless tobacco at 25 percent or less of the cigarette rate, and vapor products and modern oral nicotine products at 10 percent or less, with FDA-approved cessation therapies remaining tax-exempt

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Bibcode:2016MarPB.113..302R

Educational Disclaimer This article is intended for general education and first aid awareness only , with a focus on Canadian health, workplace safety, and emergency response training