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State Cigarette Excise Taxes:  2009 New item

Updated November 2009

 Cigarette Excise Tax Rates (in $) by Tax Rate  Cigarette Excise Tax Rates (in $) by State Name
 Cigarette Excise Tax Facts  State Tax Legislation & Rate Changes, 2007-08
 2009 Proposed State Tobacco Tax Increase Legislation New item  
 2007 State Cigarette Excise Tax Rates  2006 State Cigarette Excise Tax Rates

New itemThe federal cigarette excise tax will increase to $1.00 on April 1, 2009 as part of the State Children's Health Insurance Plan (SCHIP) bill that was signed into law by President Obama on February 4, 2009. 

 

State Cigarette Excise Tax Rates per 20 Pack (in $) by Tax Rate
As of November 2009

 Rhode Island

3.46

 Oregon

 1.18

 Connecticut

3.00

 Arkansas

 1.15

 New York

 2.75

 Oklahoma

 1.03

 New Jersey

 2.70

 Guam

 1.00

 Hawaii

 2.60

 Indiana

 0.995

 Wisconsin

 2.52

 Illinois

 0.98

 Massachusetts

 2.51

 New Mexico

 0.91

  District of Columbia

 2.50

 California

 0.87

 Vermont

 2.24

 Colorado

 0.84

 Puerto Rico

 2.23

 Nevada

 0.80

 Washington

 2.025

 Kansas

 0.79

 Alaska

 2.00

 Utah

 0.695

 Arizona

 2.00

 Mississippi

 0.68

 Maine

 2.00

 Nebraska

 0.64

 Maryland

 2.00

 Tennessee

 0.62

 Michigan

 2.00

 Kentucky

 0.60

 New Hampshire

 1.78

 Wyoming

 0.60

 Northern Marianas

 1.75

 Idaho

 0.57

 Montana

 1.70

 West Virginia

 0.55

 Pennsylvania

 1.60

 North Carolina

 0.45

 Delaware

 1.60

 North Dakota

 0.44

 Minnesota

 1.56

 Alabama

 0.425

 South Dakota

 1.53

 Georgia

 0.37

 Texas

 1.41

 Louisiana

 0.36

 Iowa

 1.36

 Virginia

 0.30

 Florida

 1.339

 Missouri

 0.17

 Ohio

 1.25

 South Carolina

 0.07

 

State Cigarette Excise Tax Rates per 20 Pack (in $) by State Name
As of November 2009

 Alabama

 0.425

 Montana

 1.70

 Alaska

 2.00

 Nebraska

 0.64

 Arizona

 2.00

 Nevada

 0.80

 Arkansas

 1.15

 New Hampshire

 1.78

 California

 0.87

 New Jersey

 2.70

 Colorado

 0.84

 New Mexico

 0.91

 Connecticut

 3.00

 New York

 2.75

 Delaware

 1.60

 North Carolina

 0.45

 District of Columbia

 2.50

 North Dakota

 0.44

 Florida

 1.339

 N. Marianas Islands

 1.75

 Georgia

 0.37

 Ohio

 1.25

 Guam

 1.00

 Oklahoma

 1.03

 Hawaii

 2.60

 Oregon

 1.18

 Idaho

 0.57

 Pennsylvania

 1.35

 Illinois

 0.98

 Puerto Rico

 2.23

 Indiana

 0.995

 Rhode Island

 3.46

 Iowa

 1.36

 South Carolina

 0.07

 Kansas

 0.79

 South Dakota

 1.53

 Kentucky

 0.60

 Tennessee

 0.62

 Louisiana

 0.36

 Texas

 1.41

 Maine

 2.00

 Utah

 0.695

 Maryland

 2.00

 Vermont

 2.24

 Massachusetts

 2.51

 Virginia

 0.30

 Michigan

 2.00

 Washington

 2.025

 Minnesota

 1.56

 West Virginia

 0.55

 Mississippi

 0.68

 Wisconsin

 2.52

 Missouri

 0.17

 Wyoming

 0.60

 
Cigarette Excise Tax Facts

  • At least twelve states: Arizona, California, Colorado, Idaho, Iowa, Louisiana, Michigan, New Jersey, Oklahoma, Oregon, South Dakota, and Utah, use cigarette excise tax revenue to fund their tobacco control programs.
  • Cigarette smoking is the leading preventable cause of death in the United States.
  • The U.S. Center for Disease Control & Prevention estimates that smoking-caused health costs total $7.18 per packed sold and consumed in the United States.
  • According to the CDC, cigarette smoking was estimated to be responsible for $193 billion in annual health-related economic losses in the United States ($96 billion in direct cost and $97 billion in lost productivity).
  • Adolescents and young adults are more responsive than adults to changes in cigarette prices.
  • Increasing a cigarette excise tax can result in stockpiling of cigarettes prior to the implementation of the tax and a temporary drop in sales immediately following the tax increase.

Sources:
The American Lung Association. "Current Cigarette Excise Tax Rates". State Legislated Actions on Tobacco Issues: 2008.
The American Lung  Association. "SLATI Database". State Legislated Actions on Tobacco Issues: 2008.
Centers of Disease Control and Prevention. Fact Sheet: Economic Facts about U.S. Tobacco Use and Tobacco Production. Updated July 2007.
Centers for Disease Control and Prevention. Fact Sheet: Fast Facts. Updated April 2008.
Centers for Disease Control and Prevention. Reducing Tobacco Use: A Report of the Surgeon General. Updated 2000.
Federation of Tax Administrators, State Excise Tax Rates on Cigarettes. January 2009.

NCSL. Health Care Provider, Industry and Tobacco Taxes and Fees.

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