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Thats up from the previous minimum of 18 years old.

Cigarettes are essentially nicotine delivery packages

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Washington, D.C.: The Urban Institute Press Federation of Tax Administrators , "2014 State Tax Revenue," accessed October 26, 2015 Investing Answers , "Tax Bracket," accessed September 24, 2014 7.0 7.1 Tax Policy Center , "Individual State Income Tax Rates 2000-2015," accessed September 29, 2015 Tax Foundation , "State Personal Income Tax Rates and Brackets 2014 Update," March 21, 2014 Federation of Tax Administrators , "State Comparisons," accessed October 2, 2014 Tax Policy Center , "What is the personal exemption?" accessed December 14, 2015 Internal Revenue Service , "3