State Legislated Actions on Tobacco Issues At-A-Glance
State
Cigarette
Excise Tax
(cents/pack)
Smokeless
Tobacco Excise
Tax
(% of wholesale
sales price - see
below)
Sales to
Minors
(age - see
below)
Sample
Distribution
(restrictions -
see below)
Vending
Machines
(restrictions)
Alabama
0.425
1.5 cents/oz.
19
Minors
None
Alaska
2.00
75%
19
Minors
Moderate
Arizona
2.00
22.25 cents/oz.
18
Minors
Extensive
Arkansas
0.59
32%
18
Restricted
Minimal
California
0.87
45.13%
18
Restricted
Extensive
Colorado
0.84
40%
18
Minors
Minimal
Connecticut
2.00
20%
18
Restricted
Extensive
Delaware
1.15
15%
18
Minors
Extensive
District of Columbia
1.00
12%
18
Restricted
Moderate
Florida
0.339
25%
18
Minors
Minimal
Georgia
0.37
10%
18
Restricted
Minimal
Hawaii
1.80
40%
18
Restricted
Extensive
Idaho
0.57
40%
18
Restricted
Ban
Illinois
0.98
18%
18
Minors
Minimal
Indiana
0.995
24%
18
Minors
Moderate
Iowa
1.36
50%
18
Restricted
Extensive
Kansas
0.79
10%
18
Restricted
Minimal
Kentucky
0.30
7.5%
18
Minors
Minimal
Louisiana
0.36
20%
18
Minors
Extensive
Maine
2.00
78%
18
Minors
Extensive
Maryland
2.00
15%
18
Minors
Minimal
Massachusetts
2.51
90%
18
Restricted
Extensive
Michigan
2.00
32%
18
Minors
Moderate
Minnesota
1.49
70%
18
Restricted
Extensive
Mississippi
0.18
15%
18
Minors
Extensive
Missouri
0.17
10%
18
Minors
Minimal
Montana
1.70
50%
18
Minors
Extensive
Nebraska
0.64
20%
18
Restricted
Moderate
Nevada
0.80
30%
18
Minors
Extensive
New Hampshire
1.08
19%
18
Restricted
Minimal
New Jersey
2.575
30%
19
Minors
None
New Mexico
0.91
25%
18
Minors
Minimal
New York
2.75
37%
18
Restricted
Moderate
North Carolina
0.35
10%
18
Minors
Minimal
North Dakota
0.44
16 cents/oz.
18
Minors
None
Ohio
1.25
17%
18
Minors
Minimal
Oklahoma
1.03
60%
18
Restricted
Moderate
Oregon
1.18
65%
18
Minors
Moderate
Pennsylvania
1.35
None
18
Minors
Extensive
Rhode Island
2.46
40%
18
Restricted
Minimal
South Carolina
0.07
5%
18
Minors
Minimal
South Dakota
1.53
35%
18
Restricted
Moderate
Tennessee
0.62
6.6%
18
Restricted
Minimal
Texas
1.41
40%
18
Minors
Extensive
Utah
0.695
35%
19
Restricted
Extensive
Vermont
1.99
41%
18
Minors
Ban
Virginia
0.30
10%
18
Minors
Extensive
Washington
2.025
75%
18
Restricted
Moderate
West Virginia
0.55
7%
18
Minors
Extensive
Wisconsin
1.77
50%
18
Restricted
Extensive
Wyoming
0.60
20%
18
Minors
Moderate