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Smoke-Free Alternatives: How IQOS Compares to Cigarettes Smoke-free alternatives are designed to offer adult users different ways to consume nicotine without burning tobacco
Recognition of the pattern guides interpretation, but does not replace diagnostic rigor
(Regular cigarettes might feature one ring of ventilation holes, while light and ultra-light cigarettes of the same brand might have two or more rings.) These tiny holes, which you can see by holding the unrolled paper up to a bright light, can allow enough fresh air into the smoke that such cigarettes can test quite low in tar and nicotine levels when smoked by machines, which do not cover the holes
However, the number of exemptions and exclusions, lack of specificity in statutory language, and short time period between enacted legislative changes and implementation dates can complicate the tax for consumers, businesses, retailers, and DRS tax administration and auditing staff
Search dates: February 8, 2022, and August 24, 2022
