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If you cannot tell the consumer that the cigarette is low-nicotine, we do not believe the product can be differentiated in the very competitive cigarette marketplace. On the other end of the spectrum (no pun intended), 22nd Century sells Red Sun "super premium 'extreme nicotine' cigarettes" with a very low tar-to-nicotine ratio in a few select U.S

In recent years, the use of e-cigarettes by high schoolers has risen sharply

Cigarettes are taxed at a total rate of 55.14%, with a 25.47% specific excise rate

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