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Should it pass, the landmark bill would phase out the sale of tobacco products across the UK to anyone born after January 1, 2009.

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In 1978 the NTTA's Committee on Tax Evasion's "Report of Indian Cigarette Tax Litigation" warned of substantial revenue losses and stated that others besides state officials should be concerned about the continued sale of tax-free cigarettes in smokeshops: Cigarette manufacturers and distributors should be concerned because these tax losses must be made up by increases in other taxes, some of which will inevitably fall upon them

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