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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..[23] Vaping devices have become difficult to sell because of regulatory changes at the Food and Drug Administration (FDA)

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It is the largest contributor to the health gap between Indigenous and non-Indigenous Australians, is the leading cause of death among Aboriginal and Torres Strait Islander people, and affects them at relatively younger ages