STATE EXCISE TAX RATES ON CIGARETTES
(January 1, 2007)

State	Tax Rate (¢-per pack)	Rank		State	Tax Rate (¢-per pack)	Rank
Alabama (1)	42.5	40		Nebraska	64	31
Alaska (3)	180	7		Nevada	80	26
Arizona	200	4		New Hampshire	80	26
Arkansas	59	33		New Jersey	257.5	1
California	87	24		New Mexico	91	23
Colorado	84	25		New York (1)	150	13
Connecticut	151	11		North Carolina	35	44
Delaware	55	36		North Dakota	44	39
Florida	33.9	45		Ohio	125	16
Georgia	37	41		Oklahoma	103	19
Hawaii (3)	160	10		Oregon	118	18
Idaho	57	34		Pennsylvania	135	15
Illinois (1)	98	22		Rhode Island	246	2
Indiana	55.5	35		South Carolina	7	51
Iowa	36	42		South Dakota	53	38
Kansas	79	28		Tennessee (1) (2)	20	48
Kentucky (2)	30	46		Texas	141	14
Louisiana	36	42		Utah	69.5	30
Maine	200	4		Vermont	179	8
Maryland	100	20		Virginia (1)	30	46
Massachusetts	151	11		Washington	202.5	3
Michigan	200	4		West Virginia	55	36
Minnesota (4)	123	17		Wisconsin	77	29
Mississippi	18	49		Wyoming	60	32
Missouri (1)	17	50		Dist. of Columbia	100	20
Montana	170	9
				U. S. Median	80

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Source: Compiled by FTA from various sources

(1) Counties and cities may impose an additional tax on a pack of cigarettes in AL, 1¢ to 6¢; IL, 10¢ to 15¢; MO, 4¢ to 7¢; NYC $1.50; TN, 1¢; and VA, 2¢ to 15¢.

(2) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in KY and 0.05¢ in TN.

(3) Tax rate is scheduled to increase to $2.00 per pack on July 1, 2007 in AK and to $2.00 on Sept. 30, 2007 in HI.

(4) Plus an additional 25.5 cent sales tax is added to the wholesale price of a tax stamp (total $1.485).