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or (b) to affect the structure or any function of the body in any way that is different from effects related to nicotine that were commonly and legally claimed in the marketing of cigarettes and smokeless tobacco products prior to March 21, 2000 (the date of the Supreme Courts decision in FDA v

source: taxfoundation Lower taxes on vaping encourage consumers to switch from traditional cigarettes, while high taxes may undermine public health by driving vapers back to smoking

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