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Graphic 6: Estimated Tax-Induced Smuggling as a Percentage of Total Cigarette Consumption (Legal and Illegal), 1990-2006 Annual Averages Notes: Estimates computed based on the regression results presented in columns 3 and 4 of Table 3 of Appendix A

COURSE SPECIFICS Lessons in this Louisiana Bar Card training include: Introduction Louisiana Responsible Vendor (RV) Liability, Responsibility, and the Liquor Authority Louisiana Laws, Rules, and Regulations Alcohol and the Human Body Identification Other Important Topics COURSE FEATURES 100% Online Self-paced learning Log out and resume anytime Works on all devices 90-day course access Pass Guarantee (99.8% first attempt success) Free printable wallet card STATE LIQUOR AUTHORITY Louisiana Department of Revenue Office of Alcohol and Tobacco Control 8585 Archives Avenue, Suite 220 Baton Rouge, LA 70809 Phone: 225-925-4041 Website: Louisiana ATC Need Assistance

While e-cigarettes expose users to fewer toxic chemicals than combustible cigarettes, they are not safe

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and inhaled as smoke to treat asthma, among other uses