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Additionally, cigarettes are generally included in sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions

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[16] It makes smoking illegal in public institutions (schools, hospitals, municipal offices, etc.), except in special smoking spaces

The FDA stated that this change in position was due to their belief that they do not have the legal regulatory authority to unilaterally declare a ban, citing concerns that any such ban would result in litigation that the FDA would lose