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This 8.45% rate, which includes 4% to be distributed by the Department of Revenue to local governments, is in lieu of the actual local rate in effect in your area, and is payable regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than 8.45%

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smoking rate during the last two decades when youth smoking dropped from 23% in 2000 to under 5% today is a national achievement

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