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Example 5: Retailer P purchases eJuice containing nicotine tax-paid from a licensed tobacco products distributor

The FDA, the Federal Trade Commission (FTC), and the public health community at large have determined that the yield method of nicotine measurement is wholly unreliable and gives no indication of actual nicotine intake because smokers engage in compensatory behavior by smoking more cigarettes when using low nicotine yield cigarettes and do not actually achieve reduced nicotine intake

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But your body does not process cigarettes through digestion , so that energy is irrelevant