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Nicotine is harmful to developing brains and its use during adolescence can disrupt the formation of brain circuits that control attention, learning, and susceptibility to addiction

The tax is also levied on sellers of vapor products with substantial nexus and on the storage, use, or other consumption of vapor products if the tax has not been paid by the vapor distributor or seller

Author contributions All authors contributed toward data analysis, drafting and critically revising the paper, gave final approval of the version to be published, and agree to be accountable for all aspects of the work