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In addition to the share of excise tax, there is some nuance around the optimal form of taxation for tobacco outlined in the 2021 WHO technical manual on tobacco tax policy and administration

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Federal Tobacco Excise Taxes The price of all tobacco products sold in Maine also includes Federal Tobacco excise taxes , which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price

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