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In other words, they noted their work was methodologically weak and their estimates were just that guesses based on their opinions rather than scientific evidence

Our model says that more than 15% of consumption in Indiana going forward will be smuggled in as a function of tax evasion and avoidance.[53] Legal sales in Indiana have dropped by 34% from June 2025 (just before the tax hike) through September 2025, according to the consulting firm of Orzechowski and Walker.[54] This information is based on tax-paid stamp sales data it collected from the state

Large-pack carton: 10 packs, each with 25 cigarettes, for a total of 250 cigarettes

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