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Forty-nine states and the District of Columbia have such a non-cigarette tax(es), Pennsylvania being the sole exception, with no cigar tax at all (though it considers small cigars to be cigarettes for taxation purposes) and the last to impose taxes for smokeless and pipe tobaccos in 2016

However, these disruptors face challenges from regulatory frameworks that favor tamper-resistant designs and proprietary consumables, potentially accelerating consolidation as compliance costs rise

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21, 2025, at BJ's Country Store in Black Hawk, S.D., are attractive to youth users