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With the right planning and the right machine, cigarette vending can be a valuable and secure way to provide customers with convenient access to tobacco products and more

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The courts opinion stated that the taxs primary purpose is to discourage this type of business activity altogether while also generating revenue to ameliorate the type of social ills that are associated with this type of business. As the court indicated, sin taxes not only raise revenue for government, but also can be intended as a deterrent to behaviors considered harmful