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)

Alabama0.4251.5 cents/oz.19MinorsMinimal

Alaska2.0075%19MinorsModerate

Arizona2.0022.25 cents/oz.18MinorsExtensive

Arkansas1.1568%18RestrictedMinimal

California0.8741.11%18RestrictedExtensive

Colorado0.8440%18MinorsMinimal

Connecticut3.0020% or 40 cents/oz.18RestrictedExtensive

Delaware1.6015% or 54 cents/oz.18MinorsExtensive

District of Columbia2.5012%18RestrictedModerate

Florida1.33985%18MinorsMinimal

Georgia0.3710%18RestrictedMinimal

Hawaii2.6040%18RestrictedExtensive

Idaho0.5740%18RestrictedBan

Illinois0.9818%18MinorsMinimal

Indiana0.99524%18MinorsModerate

Iowa1.3650% or $1.19/oz.18RestrictedExtensive

Kansas0.7910%18RestrictedMinimal

Kentucky0.6015% or 19 cents/unit18MinorsMinimal

Louisiana0.3620%18MinorsExtensive

Maine2.00$2.02/oz.18MinorsExtensive

Maryland2.0015%18MinorsMinimal

Massachusetts2.5190%18RestrictedExtensive

Michigan2.0032%18MinorsModerate

Minnesota1.5670%18RestrictedExtensive

Mississippi0.6815%18MinorsExtensive

Missouri0.1710%18MinorsMinimal

Montana1.7050% or 85 cents/oz.18MinorsModerate

Nebraska0.6420%18RestrictedModerate

Nevada0.8030%18MinorsExtensive

New Hampshire1.7848.59%18RestrictedNone

New Jersey2.7030% or 75 cents/oz.19MinorsNone

New Mexico0.9125%18MinorsMinimal

New York2.7546% or 96 cents/oz.18RestrictedModerate

North Carolina0.4510%18MinorsMinimal

North Dakota0.4416 or 60 cents/oz.18MinorsNone

Ohio1.2517%18MinorsMinimal

Oklahoma1.0360%18RestrictedModerate

Oregon1.1865%18MinorsModerate

Pennsylvania1.60None18MinorsExtensive

Rhode Island3.4680% or $1.00/oz.18RestrictedMinimal

South Carolina0.075%18MinorsMinimal

South Dakota1.5335%18RestrictedModerate

Tennessee0.626.6%18RestrictedMinimal

Texas1.41$1.10/oz.18MinorsExtensive

Utah0.69535% or 75 cent/oz.19RestrictedExtensive

Vermont2.2492% or $1.66/oz.18MinorsBan

Virginia0.3010%18MinorsExtensive

Washington2.02575%18RestrictedModerate

West Virginia0.557%18MinorsExtensive

Wisconsin2.5271% or 100%18RestrictedExtensive

Wyoming0.6020% or 60 cents/oz.18MinorsModerate

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