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The purchase of the 20.5 mpg Audi incurs a $1300 gas guzzler tax; the purchase of the less efficient 15.8 mpg Jeep is gas-guzzler-tax free. Similarly, a 21.7 mpg Chrysler 300C, a large sedan, pays a gas guzzler tax of $1000, but the 13.9 mpg GMC Yukon Sierra, a very large SUV,Replica Purses, pays no tax.

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