The analysis in the final rule has been revised based on comments the FDA received and now also considers the costs and benefits associated with a rule issued by the Substance Abuse and Mental Health Services Administration ( SAMHSA ) on January 19 , 1996 , governing a program of State-operated enforcement activities to restrict the sale or distribution of tobacco products to individuals under the age of 18 .
Tobacco products are legally available for sale to people under the age of 12 because of FDA regulations .