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Indoor smell and discretion Both HEETS and TEREA produce far less lingering smell than cigarettes that's the headline benefit of heat-not-burn over combustion
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ENDS taxes can take the form of either value (ie, ad valorem) taxes, similar to a value-added tax,14 15 or specific taxes (ie, at a constant rate per unit of quantity) on ENDS products based on characteristics, such as taxes by liquid volumes, or milligrams of nicotine (figure 2)