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2011 State Cigarette Excise Taxes

 State Cigarette Excise Taxes: 2011 and 2012

Note - As of June 24, 2012, Illinois' cigarette excise tax increased to $1.98 per pack. As of July 1,2013, Minnesota's cigarette excise tax increased to $2.83 per pack. As of August 1, 2013, Massachusetts' cigarette excise tax increased to $3.51 per pack.
All other rates on the map and tables below on this page are current as of August 1, 2013.

 Cigarette Excise Tax Rates (in $) by Tax Rate

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

 Cigarette Excise Tax Facts

 

 

United States Map of State Cigarette Excise Taxes 2011

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enacted Cigarette Excise Tax Rates per 20 Pack (in $) by Tax Rate
 

 New York                   

 4.35 

 Iowa

 1.36

 Rhode Island

 3.46

 Florida

 1.339

 Connecticut

 3.40

 Ohio                                               

 1.25

 Hawaii               

 3.20

 Oregon

 1.18

 Washington

 3.025

 Arkansas

 1.15

 Guam

 3.00

 Oklahoma

 1.03

 New Jersey

 2.70

 Indiana

 0.995

 Vermont

 2.62

 Illinois

 1.98

 Wisconsin

 2.52

 California

 0.87

 Massachusetts

 3.51 as of 8/1/13

 Colorado

 0.84

 District of Columbia

 2.50

 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

 Northern Marianas

 1.75

 Idaho

 0.57

 Montana                     

 1.70

 South Carolina                 

 0.57

 Utah                          

 1.70

 West Virginia

 0.55

 New Hampshire                         

 1.68

 North Carolina

 0.45

 New Mexico                                                            

 1.66

 North Dakota

 0.44

 Delaware

 1.60

 Alabama

 0.425

 Pennsylvania

 1.60

 Georgia

 0.37

 Minnesota

 2.83 as of 7/1/13

 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
 

 Alabama

 0.425

 Montana

 1.70

 Alaska

 2.00

 Nebraska

 0.64

 Arizona

 2.00

 Nevada

 0.80

 Arkansas

 1.15

 New Hampshire

 1.68

 California

 0.87

 New Jersey

 2.70

 Colorado

 0.84

 New Mexico               

 1.66

 Connecticut

 3.40

 New York                    

 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                   

 3.20

 Oregon

 1.18

 Idaho

 0.57

 Pennsylvania

 1.60

 Illinois

 1.98

 Puerto Rico

 2.23

 Indiana

 0.995

 Rhode Island

 3.46

 Iowa

 1.36

 South Carolina             

 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                             

 1.70

 Maryland

 2.00

 Vermont

 2.62

 Massachusetts

3.51 as of 8/1/13

 Virginia

 0.30

 Michigan

 2.00

 Washington

 3.025

 Minnesota

 2.83 as of 7/1/13

 West Virginia

 0.55

 Mississippi

 0.68

 Wisconsin

 2.52

 Missouri

 0.17

 Wyoming

 0.60

 

 
Cigarette Excise Tax Facts

  • Cigarette smoking is the leading preventable cause of death in the United States.
  • The federal cigarette excise tax increased to $1.00 on April 1, 2009. 
  • In FY2010, seven states—Arizona, California, Colorado, Michigan, Oregon, South Carolina and South Dakota—funded their entire tobacco prevention and cessation programs through tobacco excise tax revenues. Four more states—Idaho, Louisiana, Oklahoma and Utah—used tobacco tax revenue to partially fund their programs.
  • 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 and Industry Taxes and Fees. September 2012,

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

 

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