Reflect on the logic of equating and measuring the accomplishment of an alcoholic who quit drinking to one who simply transferred to a new form of delivery
We've seen first hand that this is not the case, though any rolling paper can be used for things other than tobacco
As per NY State Department of Taxation and Finance Notice, TB-ST-155, New York State sales tax is applied if tangible personal property is delivered to or transferred to the possession of a purchaser's agent, representative, employee, or a private or contract carrier hired by the purchaser, the location of transfer determines if sales tax is due, regardless of the ultimate destination of the merchandise
Packaging Custom packaging, which includes design, materials, and branding, can raise costs