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Lifting Georgias cigarette user fee to the national average of $1.96 would raise an estimated $453 million in new revenue.[32] Doing so would put the combined state and federal user fee at approximately 28% of the adjusted price of a pack of cigarettes.[33] Establishing parity with vaping products at the same 28% rate could raise an additional $44 million in revenueraising this total to nearly $500 million