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Our findings show that setting a minimum price on tobacco products can be an effective policy for reducing tobacco sales, especially in local jurisdictions that are preempted by state law from establishing an excise tax, says study lead and corresponding author Justin White, associate professor of health law, policy & management

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A: Form 69-100 requires distributors to report details such as the quantity of cigarettes sold, stamp purchases, taxes due, and other related information

In laymans terms, an elasticity of -0.3 means a price increase of 10 percent will lead to a drop in consumption of 3 percent, while a -0.8 elasticity means a price increase of 10 percent leads to an 8 percent drop in purchases