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The courts opinion stated that the taxs primary purpose is to discourage this type of business activity altogether while also generating revenue to ameliorate the type of social ills that are associated with this type of business. As the court indicated, sin taxes not only raise revenue for government, but also can be intended as a deterrent to behaviors considered harmful

So people who use them aren't getting tar, carbon monoxide, polyaromatic hydrocarbons, and other potentially toxic compounds in cigarette smoke

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Effects of cannabis on lung function: a population-based cohort study