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STATE EXCISE TAX RATES ON CIGARETTES
(January 1, 2008)

STATE
TAX RATE
(¢ per pack)

RANK
  STATE
TAX RATE
(¢ per pack)
RANK
Alabama (1)
42.5
42
Nebraska       64
35
Alaska
200
4
  Nevada
80
32
Arizona
200
4
  New Hampshire
108
24
Arkansas
59
38
  New Jersey
257.5
1
California
87
30
  New Mexico          
91
29
Colorado
84
31
  New York (1)
150
16
Connecticut
200
4
  North Carolina
35
45

Delaware

115
23
  North Dakota
44
41
Florida
33.9
46
  Ohio
125
20
Georgia
37
43
  Oklahoma
103
25
Hawaii (3)
180
10
  Oregon
118
22
Idaho
57
39
  Pennsylvania
135
19
Illinois (1)
98
28
  Rhode Island
246
2
Indiana
99.5
27
  South Carolina      
7
51
Iowa
136
18
  South Dakota        
153
14
Kansas
79
33
  Tennessee (1) (2)
62
36
Kentucky (2)
30
47
  Texas
141
17
Louisiana
36
44
  Utah
69.5
34
Maine
200
4
  Vermont
179
11
Maryland
200
4
  Virginia (1)
30
47
Massachusetts
151
15
  Washington
202.5
3
Michigan
200
4
  West Virginia
55
40
Minnesota (4)
123
21
  Wisconsin
177
12
Mississippi
18
49
  Wyoming             
60
37
Missouri (1)
17
50
  Dist. of Columbia   
100
26
Montana
170
13
   
 
        U. S. Median
100.0
 

Source: Compiled by FTA from various sources
(1) Counties and cities may impose an additional tax on a pack of cigarettes in AL, 1 to 6; IL, 10 to 15; MO, 4 to 7; NYC $1.50; TN, 1; and VA, 2 to 15.
(2) Dealers pay an additional enforcement and administrative fee of 0.1 per pack in KY and 0.05 in TN.
(3) Tax rate is scheduled to increase to $2.00 per pack on September 30, 2008.

(4) Plus an additional 25.5 cent sales tax is added to the wholesale price of a tax stamp (total $1.485).

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