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It reflects the many changes in cigarette excise tax rates, our own use of North Carolina as a source state for long-distance smuggling, new products, regulations and consumer preferences since 2016, the year of our last full study

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This suggests they are not necessary for trade and business continuity as it is separate to the existing trade exemption (see Display exemptions for trade premises section)

Under this Act, electronic cigarettes with or without nicotine are subject to the same provisions as tobacco products with respect to their sale, promotion, advertising and where they can be used