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This applies to all aspects of the Department of Revenues administration of its OTP tax, such as recordkeeping, timely filing and payment of tax, and other obligations your tobacco business may have

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A Cato Journal article found from 2010 to 2011, smokers earning less than $30,000 per year spent 14.2 percent of their household income on cigarettes. Smokers who earned $30,000 to $59,999 spent 4.3 percent, and those earning more than $60,000 spent just 2 percent of their income on cigarettes

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