This means the tax rate is imposed based on the amount of product purchased in this case, 20 cigarettes per pack rather than its cost, as is the case with the state sales tax
Its a freer game, its more open
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The blunt fact, which politicians of both political parties are determined to ignore, is that high cigarette taxes in New York have led to a bloody, decades-long smuggling epidemic.[] While the problem first surfaced during the Great Depression, tax hikes in the early 1960s created a major profit opportunity for smugglers and kicked the epidemic into high gear