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A few dynamics worth modeling at the state level: Low-tax states see higher consumption volumes but also serve as sourcing points for cross-border purchasing from high-tax neighbors Local elasticity is shaped by more than tax rates: average income, regional tobacco culture, alternative product availability, and minimum price law enforcement all play a role A model built on national averages will systematically over- or underestimate demand in states that sit at either extreme The range across highest and lowest tax states illustrates how wide that gap is: Managing pricing across that range manually is where errors compound and margin erodes

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