These costs will be borne by manufacturers ( $ 78 to $ 91 million in one-time costs and $ 2 million in annual costs ) , retail establishments ( $ 96 million in one-time costs and $ 78 million in annual costs ) , FDA ( $ 3 to $ 5 million in enforcement costs per year ) and State governments ( $ 25 to $ 50 million per year in administering various SAMHSA enforcement programs ) .
The costs will be borne by a dinosaur , the only creature big enough to carry them .