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Supplementary Material Acknowledgments We thank the officers from state departments of revenue who provided us with information on state tribal tax policy

The ongoing discrepancy between the actual and perceived harms of nicotine use [20, 21, 40, 41, 45] even within our reasonably well-informed sample, highlights the enduring need for increased awareness and education of nicotine health harms, particularly because inaccurate perceptions may deter some smokers from switching to other less harmful forms of nicotine use [41]

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