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2010 State Cigarette Excise Taxes

State Cigarette Excise Taxes: 2010 

Page last updated July 1, 2010

 Cigarette Excise Tax Rates (in $) by Tax Rate

 Cigarette Excise Tax Rates (in $) by State and Territory 

 Cigarette Excise Tax Facts

 

 2009-2010 Proposed State Tobacco Tax Increase Legislation 

 

United States Map of State Cigarette Excise Taxes

 Cigarette excise tax increases effective July 1, 2010: Hawaii, New Mexico, New York, South Carolina and Utah.

 

Enacted Cigarette Excise Tax Rates per 20 Pack (in $) by Tax Rate
  Includes Increases Effective July 1, 2010

 New York                   (2.75 until July 1, 2010)

 4.35 

 Iowa

 1.36

 Rhode Island

 3.46

 Florida

 1.339

 Washington

 3.025

 Ohio                                               

 1.25

 Connecticut               

 3.00

 Oregon

 1.18

 Guam

 3.00

 Arkansas

 1.15

 Hawaii                       (2.60 until July 1, 2010)

 3.00

 Oklahoma

 1.03

 New Jersey

 2.70

 Indiana

 0.995

 Wisconsin

 2.52

 Illinois

 0.98

 Massachusetts

 2.51

 California

 0.87

 District of Columbia

 2.50

 Colorado

 0.84

 Vermont

 2.24

 Nevada

 0.80

 Puerto Rico

 2.23

 Kansas

 0.79

 Alaska

 2.00

 Mississippi

 0.68

 Arizona

 2.00

 Nebraska

 0.64

 Maine

 2.00

 Tennessee

 0.62

 Maryland

 2.00

 Kentucky

 0.60

 Michigan

 2.00

 Wyoming

 0.60

 New Hampshire

 1.78

 Idaho

 0.57

 Northern Marianas

 1.75

 South Carolina                  (0.07 until July1, 2010)

 0.57

 Montana                     

 1.70

 West Virginia

 0.55

 Utah                          (0.695 until July 1, 2010)

 1.70

 North Carolina

 0.45

 New Mexico             (0.91 until July 1, 2010)

 1.66

 North Dakota

 0.44

 Delaware

 1.60

 Alabama

 0.425

 Pennsylvania

 1.60

 Georgia

 0.37

 Minnesota

 1.56

 Louisiana

 0.36

 South Dakota

 1.53

 Virginia

 0.30

 Texas

 1.41

 Missouri                                          

 0.17

 

Enacted Cigarette Excise Tax Rates per 20 Pack (in $) by State or Territory
  Includes Increases Effective July 1, 2010

 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 until July 1, 2010)  1.66
 Connecticut  3.00  New York                     (2.75 until July 1, 2010)  4.35
 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  3.00  Oklahoma  1.03
 Hawaii                    (2.60 until July 1, 2010)  3.00  Oregon  1.18
 Idaho  0.57  Pennsylvania  1.60
 Illinois  0.98  Puerto Rico  2.23
 Indiana  0.995  Rhode Island  3.46
 Iowa  1.36  South Carolina              (0.07 until July1, 2010)  0.57
 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 until July 1, 2010)  1.70
 Maryland  2.00  Vermont  2.24
 Massachusetts  2.51  Virginia  0.30
 Michigan  2.00  Washington  3.025
 Minnesota  1.56  West Virginia  0.55
 Mississippi  0.68  Wisconsin  2.52
 Missouri  0.17  Wyoming  0.60

 
Cigarette Excise Tax Facts

  • The federal cigarette excise tax increased to $1.00 on April 1, 2009.
  • At least 24 states: Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Indiana, Iowa, Kentucky, Louisiana, Michigan, Minnesota, Nebraska, New Jersey, New Mexico, New York, North Carolina, Oklahoma, Oregon, South Dakota, Utah and Washington 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. Centers for Disease Control & Prevention estimates that total economic costs (direct medical costs and lost productivity) associated with cigarette smoking are $10.47 per pack of cigarettes sold 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 costs and $97 billion in lost productivity).
  • A 10% increase in price has been estimated to reduce overall cigarette consumption among adolescents and young adults by about 4%.
  • 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. "SLATI Database". State Legislated Actions on Tobacco Issues: 2010.
Centers of Disease Control and Prevention. Fact Sheet: Economic Facts About U.S. Tobacco Use and Tobacco Production. Updated May 2009.
Centers for Disease Control and Prevention. Fact Sheet: Fast Facts. Updated March 2011.
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. March 2011.

 

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

Legislators and Legislative Staff click here to obtain more information on this topic.


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