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The Commissioner is also required to calculate the amount of revenue produced, in that year, by the 0.5 percentage point increase in the business enterprise tax rate from its pre-1999 level of 0.25 percent to its present level of 0.75 percent

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15 states and DC (shaded dark blue) have raised their cigarette taxes to a level where they are at least ten times the 1983 tax rate (the winner goes to Alaska, whose 2009 cigarette tax rate is 25 times the 1983 rate)

A spokesman for iMiracle said the company stopped shipping Elf Bar to U.S