Today, there are federal excise taxes on motor fuel, tobacco, and alcohol, among other goods, services, and activities, in addition to a wide range of state excise taxes, though their contribution to overall federal revenue is much attenuated
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Users may expose themselves to potentially toxic levels of nicotine during the process of refilling them
However, this strategy hasn't been very effective for reducing the smoking prevalence among participants with annual income below $25,000, probably due to their limited exposure to cessation treatment and anti-smoking programs