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Info The cigarette tax is paid by wholesale dealers, meaning those who purchase cigarettes directly from manufacturers, producers, importers, or other wholesalers for stamping and then sell cigarettes to retailers for the purpose of resale

That said, we need to keep monitoring use of e-cigarettes by youth, as we have anecdotal evidence that over the last three months, use by this group has increased but we dont know if this use relates to vaping once (and never again) or vaping more regularly

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