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(At $1.78 per pack, New Hampshire has the lowest tobacco tax rate north of Virginia.) The studys data, from 2022, demonstrate that when states increase their cigarette taxes, smuggling rates increase, both in the form of increased purchases in neighboring states and through illicit international channels, the report concludes

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Non-compliance means the loss of the cash inducements and kick in if the retailer gets two non-compliance notices in a three-month period or three in any 12 months

The study followed PRISMA guidelines for reporting systematic reviews [7]