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The level and nature of tobacco duties, fees, and taxes have traditionally been the main determinants of the final retail price of cigarettes (as opposed to production costs or marketing factors that determine the costs of most other consumer goods)

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Farley, the health commissioner

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The high maintenance percentage in fruit flavor and low maintenance percentage in tobacco flavor, especially among youth and young adults, is consistent with previous studies that reported a decrease in tobacco flavor use and increase in fruit flavors 23,24