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Those concerns are amplified by Germanys starting point: smoking rates remain stubbornly high, while vaping uptake among adults is comparatively low, a pattern that stands in stark contrast to countries such as Sweden, where widespread use of safer nicotine alternatives has coincided with historic declines in smoking

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Please contact the Utah State Tax Commission for taxation and bonding questions: Cigarette & Tobacco Taxes Electronic cigarettes General Questions and Taxpayer Services: (801) 297-2200 Technical Research Unit: (801) 297-7705 Publication 65: Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products Tax Bulletin 16-24: Re: Electronic Cigarette Amendments Tobacco licensing and taxation laws: UCA 59-14