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Other tobacco products (OTP) include the following non-cigarette tobacco products: Cigars

as far as the respective competitive positions of individual tobacco companies were concerned, it was clear that over this phaseout period the plan would favor the sales of those brands that were then in a dominant position in the market and place at a disadvantage the less powerful companies that were trying to dislodge them by putting large advertising sums into their own brands

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Two of the key tools used to enforce this tax include: State Taxes ECigarettes