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**Location and Cough Response:** - Rhonchi are typically heard in larger airways, whereas crackles are more common in smaller distal airways or alveoli

Disclosure:The authors have no potential conflicts of interest of disclose

While the tax on cigarettes is not going up, little cigars will now receive an additional 20 cents per cigar tax (up from 15 cents in the original proposal), pipe tobacco will be taxed at 60 cents per ounce, roll-your-own tobacco will be taxed at $1.80 per ounce and smokeless tobacco will be taxed at $1.80 per ounce

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