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The Commission may mitigate civil penalties if a retailer provides a training program for its employees that includes at least the following topics: (1) laws governing the sale of tobacco and electronic cigarettes

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The Multi-Agency Illegal Tobacco Task Force report notes that revenue from excise taxes on vapes declined by $2.4 million in the previous fiscal year and that "the ongoing suspected smuggling of untaxed tobacco products into Massachusetts could also be a factor contributing to the decline in revenue." Additionally, new research suggests that bans on flavored e-cigarettes have the unintended consequence of increasing sales of conventional cigarettes