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In the case of Massachusetts, surrounding states, like New Hampshire, have a cigarette tax that is almost half of that in Massachusetts
Figure 2 The Purchase Price of a Pack of Cigarettes Includes Markups and Taxes Source: CDTFAs Tax Guide for Tobacco Products , fiscal year 201819 other tobacco products tax calculations, California city and county sales and use tax rates, federal law, and auditor observation

Seniors remain much less likely to smoke than younger adults, and their smoking rates have not budged over the past decade

But, as mentioned, the type of leaf used will affect nicotine content the most