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Excise taxes are commonly levied on cigarettes, alcoholic beverages, soda, gasoline, insurance premiums, amusement activities, and betting, and typically make up a relatively small and volatile portion of state and local and, to a lesser extent, federal tax collections

Independently owned stores appeared more willing to participate than chain retailers, likely because local owners have greater control over store policies and displays, Roberts said

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Since 2006, the rate of current smoking among Needham high school students had declined by 40 percent, while the rates in the other towns declined by 59 to 77 percent