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The state rate is 6.50% the average local rate is 2.95% (total average rate for Arkansas Sales Tax is 9.45%)

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Given these existing differences in youth risk, applicants need to provide robust evidence to demonstrate that using their menthol flavored e-cigarette products are likely to promote a complete switch or are likely to significantly reduce combustible cigarette use in adult smokers beyond that facilitated by tobacco-flavored e-cigarettes products

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