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New Hampshire has the highest level of outbound smuggling at 66.8 percent of consumption, likely due to its relatively low tax rates and proximity to high-tax states in the northeastern United States

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In 2005, California's BOE invested in high-tech cigarette stamps, filled with microscopic bar codes that permit quick auditing by a properly equipped BOE inspector

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Its newer research chronicled the decline of tax-exempt sales on military bases, confirming that California's comparatively low tax rate had solved much of the problem