Excise Tax

The Report Card examines state excise tax policies. Increasing the excise tax on cigarettes is one of the most effective ways to reduce smoking and can have a particularly strong impact on certain populations, such as young adults.¹ Moreover, when excise taxes support a comprehensive tobacco control program, decreases in consumption will continue even if tobacco prices are lowered to pre-excise tax values.²

Does the state have an excise tax on cigarettes of $1.50 or more per pack?

States receive a "meets policy" if their excise tax is $1.50 or more per pack (a pack is 20 cigarettes). States receive a "limited policy" if their excise tax is between $1.00 and $1.50 per pack. States receive a "weak policy" if their excise tax is between $0.50 and $1.00 per pack. States receive a "no policy" if their excise tax is $0.49 or less.

State	Strength of Policy	Change from 2007
Alabama	No Policy	Same
Alaska	Meets Policy	Same
Arizona	Meets Policy	Same
Arkansas	Limited Policy	Better
California	Weak Policy	Same
Colorado	Weak Policy	Same
Connecticut	Meets Policy	Same
Delaware	Meets Policy	Better
District of Columbia	Meets Policy	Better
Florida	Limited Policy	Better
Georgia	No Policy	Same
Hawaii	Meets Policy	Same
Idaho	Weak Policy	Same
Illinois	Weak Policy	Same
Indiana	Weak Policy	Same
Iowa	Limited Policy	Same
Kansas	Weak Policy	Same
Kentucky	Weak Policy	Better
Louisiana	No Policy	Same
Maine	Meets Policy	Same
Maryland	Meets Policy	Better
Massachusetts	Meets Policy	Same
Michigan	Meets Policy	Same
Minnesota	Meets Policy	Better
Mississippi	Weak Policy	Better
Missouri	No Policy	Same
Montana	Meets Policy	Same
Nebraska	Weak Policy	Same
Nevada	Weak Policy	Same
New Hampshire	Meets Policy	Better
New Jersey	Meets Policy	Same
New Mexico	Meets Policy	Better
New York	Meets Policy	Same
North Carolina	No Policy	Same
North Dakota	No Policy	Same
Ohio	Limited Policy	Same
Oklahoma	Limited Policy	Same
Oregon	Limited Policy	Same
Pennsylvania	Meets Policy	Better
Rhode Island	Meets Policy	Same
South Carolina	No Policy	Same
South Dakota	Meets Policy	Same
Tennessee	Weak Policy	Better
Texas	Limited Policy	Same
Utah	Meets Policy	Better
Vermont	Meets Policy	Same
Virginia	No Policy	Same
Washington	Meets Policy	Same
West Virginia	Weak Policy	Same
Wisconsin	Meets Policy	Better
Wyoming	Weak Policy	Same

Policy Indicator Counts

Meets Policy:

23

Limited Policy:

7

Weak Policy:

13

No/Harmful Policy:

8

Better:

14

Same:

37

Worse:

0

Data Source: Campaign for Tobacco-Free Kids, "State Cigarette Excise Tax Rates and Rankings," January 26, 2010, available at http://www.tobaccofreekids.org/research/factsheets/pdf/0097.pdf, accessed September 10, 2010.

Footnotes

⁷ Eric Lindblom and Ann Boonn, Campaign for Tobacco Free Kids, “Raising Cigarette Taxes Reduces Smoking, Especially among Kids (and the Cigarette Companies Know It),” January 9, 2009, available at http://www.tobaccofreekids.org/research/factsheets/pdf/0146.pdf.

⁸ Centers for Disease Control and Prevention, Office on Smoking and Health, Best Practices for Comprehensive Tobacco Control Programs (Atlanta: Centers for Disease Control and Prevention, August 1999), 85.