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Sarah Woolnough, Cancer Research UK's policy director, said: "This report is further evidence that the tobacco industry should not be listened to when developing health policies aimed at reducing the devastating impact of smoking." The Tobacco Manufacturers Association claimed that more recent data showed that "the level of cigarettes consumed that are not UK tax paid has risen from 17% in 2011 to 21% in 2012" and that figures from the Office of Budget Responsibility last week showed the government expected to receive 200m less in tobacco revenue in 2012-13

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California's adult smoking rate is the second-lowest in the country, at 11.6 percent, according to the California Department of Public Health

For example, some states require that tobacco products be shipped with tax stamps affixed to the packaging

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However, our findings indicate that, although emerging products are still a small portion of the overall tobacco market in these income levels, the retail value of all three types of emerging products has been increasing