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Example Calculation A customer orders in a state with both SET and sales tax: SET rate in state = 56.93% Sales tax rate in state = 7.25% Wholesale cost per can = $3.00 Retail price to customer = $3.99 SET per can = $3.00 0.5693 = $1.71 Sales tax per can = ($3.99 + $1.71) 0.0725 = $0.41 Total price per can (retail + SET + sales tax) = $3.99 + $1.71 + $0.41 = $6.11

But its still messy

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Figure 11.1: nicotine tobacco products adapted from City of Bradford Metropolitan District Council Common names for products containing tobacco include: waterpipes, shisha, hookah, hubble-bubble (containing tobacco and flavourings) zarda (tobacco often added to paan) gutkha (processed tobacco with added sweeteners) scented chewing tobacco (tobacco with added flavours) naswar, nas, niswar (tobacco with slaked lime, indigo, cardamom, oil, menthol, water) chillam (heated tobacco) paan (tobacco, areca nut or supari, slaked lime, betel leaf) snuff, snus (powdered or ground tobacco) khaini (tobacco, slaked lime paste, sometimes areca nut) Although there has been less research on smokeless tobacco use, a similar approach to delivering very brief advice is recommended (chapter 2, table 3b) for patients who are users [footnote 34]