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If many people live in a states border counties, that makes it easier and less expensive for both consumers and organized traffickers to move cigarettes from lower-tax states

Information on Changes in Tax Implementation: Any clarification or modification from the government regarding the timing, rate, or structure of the tax could directly impact share price movements

Standard Post or Package Services when purchased at the time of mailing with COD or insured mail (for more than $200.00)

Multiple purchase attempts were used, as this has been shown to better measure store-level noncompliance than a single purchase attempt