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A one-time line item will be added to the return: Pre-existing inventories of nicotine products as of January 1, 2026. If a product is purchased from a non-affiliated seller, the purchase price should be used as the selling price

Such sponsorships have been criticized by health groups

Nicotex gum can be helpful for health if used as part of a smoking cessation plan, as it reduces nicotine withdrawal symptoms

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