Additionally, the presence of cigarette butts in public spaces like markets was found to be a trigger for smoking initiation
The Tobacco tax Act applies to all tobacco, including: cigarettes tobacco sticks cigars and cigarillos smokeless tobacco (for example, chewing tobacco, snuff, and snus) other loose tobacco (for example, fine cut, pipe, water pipe and raw leaf tobacco) Alberta retailers are generally not required to register or be licensed in Alberta to sell tobacco, unless located on a reserve, are a duty-free shop, or are claiming a refund of tobacco tax due to theft or destruction
Benowitz NL, Jacob P 3rd, Jones RT, Rosenberg J
Helpful Links: Selected Consumer Taxes in the City of Chicago [1] Iwan Ries & Co., et al