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TAXATION The Childrens Health Insurance Program Reauthorization Act (CHIPRA) of 2009 increased federal excise taxes on little cigars from $0.04 to $1.01 per pack of 20 bringing the federal tax rate on little cigars on par with cigarettes

Those unlicensed sellers skip the $200 license fee (renewed every two years), a cost that might not dramatically change retail prices but adds to the list of reasons some cigarettes sell cheaper

doi: 10.1136/tc.2004.008730 Keeler, T

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