e.g. mhealth
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However, it is also shown that the current tax bases for ECs vary significantly by state; some states adopt specific taxes, whereas others adopt ad valorem taxes. Given that ECs have a wide range of configurations and features, different tax bases may lead to different tax burdens on different EC types (eg, vape pens vs disposables) [26].
JMIR Form Res 2024;8:e49276
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