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To fully grasp what all is involved, lets first understand what tobacco rebate programs are

Use the Tobacco Atlas to explore key issues and solutions and the companion website to search for country specific information.

Two of many options for sales tax base broadening are: Eliminating the exemption on clothing, which would raise $580 million in FY 2012-13.[19] Eliminating exemptions on consumer purchases of many services, which would raise $834 million in FY 2012-13.[20] The first option simply applies the sales tax to one exempt category: clothing

Tobacco smoking, chewing, and snuffing also cause cancers such as mouth cancer, throat cancer (pharynx), esophagus cancer, bladder cancer, larynx cancer, cervix cancer, kidney malfunction, and different types of leukemia

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