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Cut larger squares if making large batches (such as for tea concentrate or cold-brew iced tea)

7 min read State and Local Tax Collections Per Capita by State, 2026 Tax collections vary widely by state, making per capita collections figuresa measure of collections per personespecially useful, as they allow comparisons across differences in tax rates and bases, economic capacities, and policy decisions that impact the size and scope of government

Vaporizers Vaping is generally less irritating than traditional smoking methods because it heats cannabis to a lower temperature, producing vapor instead of smoke

When excise taxes are levied as a vehicle for internalizing externalities or as a proxy for use of resources, it makes sense to levy the tax by quantity

The smoking policy's cessation support section can cross-reference the wellness policy for broader stop-smoking resources

Hilbert et al., 2017