The tax was put into place not so much as a revenue raiser but as a proper sin tax.

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Even Congress, when faced with the opportunity to fund the massive federal health reform effort with a soda sin tax, took the wiser route and left the tax out of the final law.

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So tobacco was another sin tax target.

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Remember, these tax rates do not include property taxes, nor additional sales taxes imposed by local governments, sin taxes, and other fees used to raise revenue by state and local governments.

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