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Tobacco: 200 cigarettes OR 50 cigars OR 250g of loose tobacco

Heated tobacco products have been marketed as a better alternative to smoking, but the American Academy of Pediatrics warns the devices contain about the same amount of nicotine as traditional cigarettes and give off secondhand aerosol that is unsafe to breath

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If the policy goal of high taxes on cigarettes is to encourage cessation, taxation of other tobacco and nicotine products must be considered a part of that policy design.[7] Lawmakers can make sure that the least harmful products are cheaper than the most harmful products by adhering to excise tax principles and levying a tax rate based on the negative externalities and associated costs