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When legislators passed the cigarette tax increase, they also designated where the money could go, spending $5 million annually to prevent and reduce smoking, $5 million for cancer research and the rest on Medicaid costs

(The interest on US Government bonds, as well as those issued by the state of New Hampshire and any of its subsidiary governments is excluded from taxation.) Any New Hampshire resident, as well as any taxpayer who lived in the state for a portion of the year, who receives such income is subject to the tax at its current rate of 5 percent

Further, a one-dollar increase in a states tax differential with the average tobacco state is associated with a 6.8 percentage point increase in smuggled cigarettes per capita into the state through commercial smuggling

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In 2018, more than 3.6 million middle and high school students were current e-cigarette users, according to the U.S