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No one would consider New Jersey a low-taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities

Selling vapes and e-cigarettes near schools is illegal because, particularly for young people, these nicotine products are addictive and unhealthy, said Attorney General Schwalb

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That being said, there is a retroactive justification in-universe for Batman's lack of gadgets compared to the sequels