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However, the electronic part of an HNB device is not subject to regulation under the TPD

Cigarettes or tobacco products imported or purchased by an American Indian operating a retail tobacco business within an Indian reservation and who is an enrolled member of the tribe residing on that reservation is exempt from tax when the products are delivered to the Indian retailer on the reservation

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Device Disposal If you need to dispose of the entire e-cigarette device, check if the manufacturer offers a recycling program