| http://www.w3.org/ns/prov#value | - ???(o) TAXABLE SMOKING PARAPHERNALIA- The term ???taxable smoking paraphernalia??? means metal, plastic, or glass smoking pipes; water pipes; smoking and carburetion masks; chamber pipes; carburetor pipes; electric pipes; air-driven pipes; chillums; bongs; ice pipes or chillers, and any other item that the Secretary determines is primarily used for smoking any substance other than tobacco.???.
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