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Colorado Cigarette Tax - $0.84 / pack In Colorado, cigarettes are subject to a state excise tax of $0.84 per pack of 20

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States bordering Mexico or containing Indian reservations, and particularly such states with larger tax rates, are shown to experience significantly increased smuggling imports from Mexico and the reservations, respectively

Protecting access to harm-reducing vapor products is connected to excise tax design as nicotine-containing products are substitute goods