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In other words, the denominator in the calculation is the total OPM market share, not the total OPM and SPM market share." [22] Furthermore, the parties agree that the amount the SPMs pay per cigarette is roughly the same as the per-cigarette amount that the OPMs pay under the MSA

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Kuwabara Y, Kinjo A, Fujii M, et al

The application method matters

Proper execution of these requirements helps businesses operate legally and avoid unnecessary legal risks

Cigarette taxation and socioeconomic inequalities in under-5 mortality across 94 low-income and middle-income countries: a longitudinal ecological study