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According to a 2022 study from Stanford University, approximately one-fifth of teenagers use zero-nicotine e-cigarettes

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specifically, California taxes ENDS products at the rate of 59.27% of wholesale price, while the ENDS tax rate in Minnesota is 95% of wholesale price.15 However, it is not clear how they determine that such tax rates are equivalent to cigarette tax rates which are based on units rather than wholesale prices

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