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Until the early twentieth century, excise taxes made up a large proportion of the total federal taxes paid, but today they contribute only 2.9 percent of federal tax revenues.[2] The Internal Revenue Service defines an excise tax as a tax imposed on the sale of specific goods or services, or on certain uses. [3] By definition, these taxes are distinguished from broad-based consumption taxes by being selective in nature

COVID, youth, and substance use: Critical messages for youth and families The Canadian Pediatric Society has published a new article that encourages pediatricians and other health professionals who work with youth and families to communicate the message that smoking and vaping may increase their risk of acquiring the COVID-19 infection

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Pala, K., Teke, N., Tuncer, S., Serim, M

From a regulatory perspective, the practice sits in a gray area created by tax differentials