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a suitable temperature, and sufficient available organisms to provide enzymes)

According to the Mackinac Center for Public Policy, the Granite State saw one of the highest outbound smuggling rates in 2021 (-34.13 percent and over 32 million packs of cigarettes), while Massachusetts had the fourth-highest inbound smuggling rate (37.59 percent) and the ninth-most smuggled packs (over 63 million) all due, in large part, to the states ban

Eichler M, Blettner M, Singer S

For states with both positive and negative tax differentials with neighboring states, the difference between tax-paid sales and self-reported consumption will underestimate total cross-border illicit trade