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CBD and THC both act on the endocannabinoid system, but CBD cant get you high because CBD primarily interacts with different neural receptors than THC does

Campbell, John (1987)

According to Lang, a respirator mask with a P100 filter is very effective at stopping smoke inhalation (The P also filters out oil-based particles, which can get through the N respirators to some extent, he adds)

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That is, smoking near the border is no less damaging than smoking in the middle of the state, so why should Arkansas tax the two activities differently