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1996 Tax Increase and Seniors' and Children's Health Care Funding In 1996 Massachusetts passed an act increasing the cigarette tax by 25 a pack (from 51 to 76) and dedicating the increased revenue to a fund to provide health care assistance to children and seniors (Chapter 203, Acts of 1996, attachment 3)

In some countries, taxes can account for over 70% of the retail price

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