Fiscal Impact of E-Cigarettes
regular cigarette packs sold in the U.S. Applying that consumption percentage to the estimated $2.0 billion U.S. e-cigarette market yields $23.6 million in e-cigarette sales in Arizona. Applying a 40% “tax avoidance factor” (see discussion below) lowers Arizona’s taxable e-cigarette sales to $14.2 million.
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