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New York also had one of the highest state cigarette taxes ($4.35 per pack in the period considered here, increased to $5.35 per pack in 2023), not counting the additional local New York City cigarette tax ($1.50 per pack) and a minimum price markup

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However, FDA may consider further reducing the civil money penalty for retailers who have implemented a training program. State Every person under age 21 who purchases, receives, or possesses Restricted Products, or any other instrument or paraphernalia that is designed for the smoking or ingestion of Restricted Products, is subject to a fine of $75 or 30 hours of community service