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Li F, Zhang C, Zhang G

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By 2023, the vapour category is projected to more than double to $40 billion, while cigarettes are expected to decline slightly

Although the Supreme Court has noted that Indian tribes and individuals generally are exempt from state taxation within their Congressional Research Service LSB10395 CRS Legal Sidebar Prepared for Members and Committees of Congress Congressional Research Service 2 own territory, the Court has held that states have concurrent jurisdiction to tax on-reservation sales of cigarettes to persons who are not tribal members in a series of cases, including Moe v