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Those who can get very sick with pneumonia include young children, older adults, and people with certain chronic health conditions, including lung disease, heart disease, kidney or liver disease, diabetes, sickle cell disease, or illnesses that weaken the immune system, such as HIV and certain cancers

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Final consumption means the final sale in the production and distribution of goods and services. Opponents of sales taxes for business argue that imposing a sales tax on business inputs causes pyramiding or cascading meaning the tax is applied to each item used in the production and distribution of a good, which increases the cost of conducting business