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Observed per-adult sales will exceed predicted per-adult consumption, suggesting that the states are net exporters of smuggled cigarettes

If the reduced price is the result of a manufacturer's reimbursement, such as a manufacturer's coupon or rebate or any other third-party's reimbursement, then the supplemental sales tax is due on the full amount received by the seller, whether from the purchaser or a third- party

Mitch McConnell (R-Ky.) and Tim Kaine (D-Va.) introduced a bill last month that would increase the federal minimum age from 18 to 21 to purchase or use tobacco products

Britney extinguished the cigarette after flight attendants asked her to, but police were still called