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Per-adult tax-paid cigarette sales (hereafter per-adult sales) can be defined as the sum of in-state consumption and net smuggling, as presented in Equation 1: PCSales it = Cons it + NetSmug it where PCSales is per-adult cigarette sales, Cons represents the in-state per-adult consumption, NetSmug is the per-adult number of packs of cigarettes exported to residents of other states minus the number of packs imported by residents of the home state from other states or other jurisdictions (including Indian reservations and military bases), and i and t indicate state and year

The export rate, therefore, simply represents a ratio between the exported cigarettes and the in-state consumption of cigarettes

So did the cashier at Lincoln Pharmacy

Tobacco manufacturers now use color-coding to allow consumers to differentiate between regular and light brands, [10] using lighter colors and silver for "light" cigarettes

Taxes levied on cigars with low prices are price-based, keeping them low to reflect the low prices