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Conclusion We respectfully urge the House Finance Committee to consider the following principles as Alaska approaches the issue of tobacco taxation: First, taxes on non-combustible nicotine products should be substantially lower than taxes on combustible cigarettes

"31 CFR 12.3 -- Sale of tobacco products in vending machines prohibited"

And our results suggest that in some ways using e-cigarettes could be just as bad as smoking cigarettes. A 2016 Surgeon Generals report found that e-cigarette use has increased by 900 percent among high school students from 2011 to 2015

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