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One is that people have either reduced or quit smoking altogether.13 More significantly, an increasing number of people are switching to e-cigarettes, which are subject to the sales tax, but not the cigarette tax.14 Over the next five years, e-cigarettes are projected to start replacing cigarette and tobacco product usage

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From Hammond et al

These user scenarios illustrate why cost is now a major driver of switching behavior alongside health, convenience, and social norms

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