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Some sales tax exemptions were intentionally created to avoid taxing products families rely on, such as groceries, while sales of items like digital downloads are not taxed because lawmakers have not proactively updated the tax code to include them, although legislation to do so has been introduced in the 2021-22 legislative session

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While cannabis use by teens has declined in the last few years after a decade of remaining relatively stable, young adult use has steadied after a period of rising prevalence and vaping cannabis has become a commonly used method of consumption

Given the lack of evidence surrounding nicotines positive health benefits, it is probably fair to say that the negatives and level of addictiveness of nicotine currently outweigh the positives of using the substance outside of for the purpose of NRT.

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