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(See Appendix B for state-by-state rankings and the report methodology for additional detail.) Tax features driving the data in Arkansas
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The courts monetary award is excessive and far out of the bounds of constitutional limits, particularly given that the shipments at issue generated around $1 million in revenue. UPS disputes the argument by New York City and the state, which brought the joint enforcement action against it in 2015, that it should have know it was responsible for enforcing tobacco regulations
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