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Since that time, the cigarette tax rate has been raised nine times, most recently in 2003 when the tax per cigarette went to $0.0285 from $0.014 the single largest increase in the history of the tax, which was enacted to fill a 2003 budget gap.12 The initial tobacco tax rate had been unchanged until it was raised in 1994 to 40% of sales price, from 35%

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