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Legal per-adult, tax-paid cigarette sales (hereafter, per-adult sales) can be defined as the sum of in-state consumption and net smuggling, as presented in Equation 1: PCSales it = Cons it + NetSmug it where PCSales is per-adult cigarette sales, Cons represents the in-state per-adult consumption, NetSmug is the per-adult number of packs of cigarettes exported to residents of other states minus the number of packs imported by residents of the home state from other states or other jurisdictions (including Indian reservations and military bases), and i and t indicate state and year

However, research is ongoing and studies have shown that vaping is linked to permanent lung damage, irreversible heart and cardiovascular issues, and significant damage to brain development and oral health

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