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If you raise taxes to a level where people are going to start looking elsewhere to buy them, not only are you hurting your bottom line and the revenue you are looking to raise, youre also hurting your public health goal of getting people to quit smoking. The tax on a pack of cigarettes in New Jersey is $2.70, but in New York City its $5.85, making New Jersey the place where New Yorkers go to get cheaper smokes

Nicotine products that have received a modified risk tobacco product designation from the FDA are taxed at 17.5% of the manufacturers list price

Even humidity and storage can change taste slightly

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