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Bond Overview Purpose: To guarantee payment of local taxes owed on tobacco and vapor products Who Needs It: Tobacco and cigarette distributors in Indiana Regulating Body: The Indiana Department of Revenue Required Amount: $1,000 for most businesses Premium Rates: $100 for a 1-year term What Is an Indiana Cigarette & Tobacco Tax Bond

Heated tobacco products are not proven to be safer than cigarettes

What People Are Saying Phillip DeCicca, a professor of health economics at Ball State University, Indiana, told Newsweek: "On the positive side, it is likely that higher cigarette taxes will lead to less smoking, which is very likely to be beneficial in terms of health

This, together with the authors' cigarette smuggling estimates, suggests that state policymakers should reassess the value of cigarette taxes as a revenue and public health tool