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.19MinorsNone

Alaska2.0075%19MinorsModerate

Arizona2.0022.25 cents/oz.18MinorsExtensive

Arkansas0.5932%18RestrictedMinimal

California0.8745.13%18RestrictedExtensive

Colorado0.8440%18MinorsMinimal

Connecticut2.0020%18RestrictedExtensive

Delaware1.1515%18MinorsExtensive

District of Columbia1.0012%18RestrictedModerate

Florida0.33925%18MinorsMinimal

Georgia0.3710%18RestrictedMinimal

Hawaii1.8040%18RestrictedExtensive

Idaho0.5740%18RestrictedBan

Illinois0.9818%18MinorsMinimal

Indiana0.99524%18MinorsModerate

Iowa1.3650%18RestrictedExtensive

Kansas0.7910%18RestrictedMinimal

Kentucky0.307.5%18MinorsMinimal

Louisiana0.3620%18MinorsExtensive

Maine2.0078%18MinorsExtensive

Maryland2.0015%18MinorsMinimal

Massachusetts2.5190%18RestrictedExtensive

Michigan2.0032%18MinorsModerate

Minnesota1.4970%18RestrictedExtensive

Mississippi0.1815%18MinorsExtensive

Missouri0.1710%18MinorsMinimal

Montana1.7050%18MinorsExtensive

Nebraska0.6420%18RestrictedModerate

Nevada0.8030%18MinorsExtensive

New Hampshire1.0819%18RestrictedMinimal

New Jersey2.57530%19MinorsNone

New Mexico0.9125%18MinorsMinimal

New York2.7537%18RestrictedModerate

North Carolina0.3510%18MinorsMinimal

North Dakota0.4416 cents/oz.18MinorsNone

Ohio1.2517%18MinorsMinimal

Oklahoma1.0360%18RestrictedModerate

Oregon1.1865%18MinorsModerate

Pennsylvania1.35None18MinorsExtensive

Rhode Island2.4640%18RestrictedMinimal

South Carolina0.075%18MinorsMinimal

South Dakota1.5335%18RestrictedModerate

Tennessee0.626.6%18RestrictedMinimal

Texas1.4140%18MinorsExtensive

Utah0.69535%19RestrictedExtensive

Vermont1.9941%18MinorsBan

Virginia0.3010%18MinorsExtensive

Washington2.02575%18RestrictedModerate

West Virginia0.557%18MinorsExtensive

Wisconsin1.7750%18RestrictedExtensive

Wyoming0.6020%18MinorsModerate

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