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Minnesota updated its rates to $3.04 per pack plus a specific cigarette sales tax of 84 cents per pack, bringing the total state-levied cost to nearly $3.88 before the base price of tobacco is added

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Hazel Cheeseman, chief executive of ASH said: Despite regular increases in tax over the last 20 years, the tobacco industry has consistently found ways to limit their impact with the result that they maximise the number of smokers and their own profits