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[51] Michael LaFaive et al., Cigarette Taxes and Smuggling: A Statistical Analysis and Historical Review, Mackinac Center for Public Policy, 2008, 18, [52] William Orzechowski and Robert Walker, The Tax Burden on Tobacco: Historical Compilation Volume 59, 2024 (Orzechowski & Walker, 2025), 12

While the bill includes an aggressive public health stance, it also contains a notable loophole

Although such regulation will aim to reduce nicotine use by constraining supply, its effect will be to switch from lawful commercial supply to illicit, criminal and informal supply

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