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The exact amount of tax on each item would be determined in two steps: (1) rounding up the total amount of nicotine to the nexthighest multiple of 20 milligrams, and (2) assessing a $1 tax per 20 milligrams, For example, the tax on an item containing 92 milligrams of nicotineroughly the amount in a fourpack of 3 percent nicotine JUUL podswould be $5

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Smoking near playgrounds, schools or family areas draws more attention and complaints than smoking in your own backyard at night

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