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Unsurprisingly, illicit vape markets have flourished in all those countries

The same is true for military bases, where cigarettes are sold tax-free but often end up in the civilian market.5 All these illegal activities can be very difficult to prevent and consequently are a significant source of cigarette excise tax evasion

This year, there are 89 licenses available in 30 counties: Interested individuals and business entities can submit one entry per person or entity, per available county, and each entry requires a nonrefundable fee of $100

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