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For a discussion on modernizing transportation taxes, see Ulrik Boesen, Who Will Pay for the Roads? [15] Sijbren Cnossen, Alcohol Taxation and Regulation in the European Union, International Tax and Public Finance 14 (2007): 699-732, [16] Bureau of Chronic Disease Prevention and Health Promotion, Office of Public Health, Health Impacts and Taxation of Electronic Cigarettes, Louisiana Department of Health, January 2018, 62, [17] Ulrik Boesen and Katherine Loughead, Future of Wisconsin Vapor Tax Uncertain after Decision by State Supreme Court, Tax Foundation, July 13, 2020, [18] Daniel Bunn, The Impacts of Tightening up on Transfer Pricing, Tax Foundation, July 11, 2019, [19] Baruch Feigenbaum and Joe Hillman, How Much Gas Tax Money States Divert Away From Roads, Reason Foundation, June 30, 2020, [20] Campaign for Tobacco-Free Kids, U.S

While factory made cigarettes offer convenience and uniformity, rolling your own cigarettes gives you the freedom to choose your own tobacco blend and rolling papers, allowing for a more personalized smoking experience

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29 Screening patients for tobacco use, including ATPs, may be more challenging than for more traditional cigarette or smokeless tobacco use, because these products are not normally included on the medical history

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