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The use of e-cigarettes is prohibited on any school property.9 Licensing laws Retailers and wholesalers are required to obtain a license to sell tobacco products.6 A license is required to sell e-cigarette products.9 Youth access laws Effective December 2019, the United States adopted a law raising the federal minimum age of sale of all tobacco products to 21

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Recent IRS 990 Return Optional Materials additional information and materials such as pamphlets, flyers, and newsletters are not required but may be submitted to supplement the application

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