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New Jerseys Office of Legislative Services estimates that a menthol ban would result in $205 million in lost cigarette tax revenue and an additional $38 million in lost sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions

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Smoking is permitted in workplaces that are not enclosed, outside of the workplaces, on State fairgrounds, In designated smoking areas of the National Guard, and in correctional facilities