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Bond Overview Purpose: To guarantee payment for local taxes owed on tobacco and vapor products Who Needs It: Tobacco-related businesses including distributors, manufacturers, wholesalers, importers and retailers in various states Required Amount: Varies based on the bond type and/or tax liability Premium Rates: Typically 15% of the total bond amount Read on to learn more about how tobacco tax bonds work at the federal, state and local levels

We, and other scholars, lay it at the foot of tax evasion and avoidance

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1789 saw the first instance of tobacco advertising in a New York newspaper in the US and it wasnt long until it spread across the pond