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Ill do it some other way

[53] Since the popularisation of e-cigarettes, the tobacco industry protected its interests in a few ways: Developing their own smoking cessation tools, later proven to be ineffective and just as harmful as cigarettes

Farrelly MC, Duke JC, Nonnemaker J, MacMonegle AJ, Alexander TN, Zhao X, et al

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Some also connect to other electronic devices to play music and answer calls

To double down and increase the tax rate on these products is not the answer