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
Minimal
Alaska
2.00
75%
19
Minors
Moderate
Arizona
2.00
22.25 cents/oz.
18
Minors
Extensive
Arkansas
1.15
68%
18
Restricted
Minimal
California
0.87
41.11%
18
Restricted
Extensive
Colorado
0.84
40%
18
Minors
Minimal
Connecticut
3.00
20% or 40 cents/oz.
18
Restricted
Extensive
Delaware
1.60
15% or 54 cents/oz.
18
Minors
Extensive
District of Columbia
2.50
12%
18
Restricted
Moderate
Florida
1.339
85%
18
Minors
Minimal
Georgia
0.37
10%
18
Restricted
Minimal
Hawaii
2.60
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% or $1.19/oz.
18
Restricted
Extensive
Kansas
0.79
10%
18
Restricted
Minimal
Kentucky
0.60
15% or 19 cents/unit
18
Minors
Minimal
Louisiana
0.36
20%
18
Minors
Extensive
Maine
2.00
$2.02/oz.
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
1.56
70%
18
Restricted
Extensive
Mississippi
0.68
15%
18
Minors
Extensive
Missouri
0.17
10%
18
Minors
Minimal
Montana
1.70
50% or 85 cents/oz.
18
Minors
Moderate
Nebraska
0.64
20%
18
Restricted
Moderate
Nevada
0.80
30%
18
Minors
Extensive
New Hampshire
1.78
48.59%
18
Restricted
None
New Jersey
2.70
30% or 75 cents/oz.
19
Minors
None
New Mexico
0.91
25%
18
Minors
Minimal
New York
2.75
46% or 96 cents/oz.
18
Restricted
Moderate
North Carolina
0.45
10%
18
Minors
Minimal
North Dakota
0.44
16 or 60 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
1.60
None
18
Minors
Extensive
Rhode Island
3.46
80% or $1.00/oz.
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
$1.10/oz.
18
Minors
Extensive
Utah
0.695
35% or 75 cent/oz.
19
Restricted
Extensive
Vermont
2.24
92% or $1.66/oz.
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
2.52
71% or 100%
18
Restricted
Extensive
Wyoming
0.60
20% or 60 cents/oz.
18
Minors
Moderate