5.2.9 New Revenues to Fill the
Fiscal Gap—Cigarette Tax
At $1.00 per pack, Alaska's cigarette tax ranks second,
behind New York's with a $1.11 per pack tax.
| Cigarette
Tax Rate Comparison by State, 2001 |
| State |
Cigarette Tax
($ per 20-pack) |
Rank |
| Alabama |
0.17 |
43 |
| Alaska |
1.00 |
2 |
| Arizona (i) |
0.58 |
15 |
| Arkansas |
0.32 |
29 |
| California |
0.87 |
4 |
| Colorado |
0.20 |
38 |
| Connecticut |
0.50 |
19 |
| Delaware |
0.24 |
32 |
| District of Columbia |
0.65 |
14 |
| Florida |
0.34 |
27 |
| Georgia |
0.12 |
46 |
| Hawaii |
1.00 |
3 |
| Idaho |
0.28 |
31 |
| Illinois |
0.58 |
16 |
| Indiana |
0.16 |
44 |
| Iowa |
0.36 |
24 |
| Kansas |
0.24 |
33 |
| Kentucky |
0.03 |
50 |
| Louisiana |
0.24 |
34 |
| Maine |
0.74 |
10 |
| Maryland |
0.66 |
13 |
| Massachusetts |
0.76 |
8 |
| Michigan |
0.75 |
9 |
| Minnesota |
0.48 |
20 |
| Mississippi |
0.18 |
39 |
| Missouri (e) |
0.17 |
41 |
| Montana |
0.18 |
40 |
| Nebraska (a) |
0.34 |
26 |
| Nevada |
0.35 |
25 |
| New Hampshire |
0.52 |
17 |
| New Jersey |
0.80 |
6 |
| New Mexico |
0.21 |
37 |
| New York |
1.11 |
1 |
| North Carolina (a) |
0.05 |
49 |
| North Dakota |
0.44 |
21 |
| Ohio (b) |
0.24 |
35 |
| Oklahoma |
0.23 |
36 |
| Oregon |
0.68 |
12 |
| Pennsylvania |
0.31 |
30 |
| Rhode Island |
0.71 |
11 |
| South Carolina (e), (d) |
0.07 |
48 |
| South Dakota |
0.33 |
28 |
| Tennessee |
0.13 |
45 |
| Texas |
0.41 |
23 |
| Utah (b) |
0.52 |
18 |
| Vermont |
0.44 |
22 |
| Virginia |
0.03 |
51 |
| Washington (g) |
0.83 |
5 |
| West Virginia |
0.17 |
42 |
| Wisconsin (a), (h) |
0.77 |
7 |
| Wyoming (f) |
0.12 |
47 |
| |
Footnotes
Sources: State Revenue Departments; Commerce Clearing
House; Federation of Tax Administrators; and various state taxpayer
organizations.
From: Table 7, Various State Tax Rates
as of December 31, 2001, "State Tax Collections and Rates,"
by David Hoffman, Special Report, Tax Foundation February 2002, No.
110. [http://www.taxfoundation.org/sr110.pdf]