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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2,024 | 1 | PW | Palau | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (7.514979999999999, 134.58251999999993) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,024 | 1 | PA | Pennsylvania | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (40.79373015200048, -77.86070029399963) | 3 | LEG | 1020LEG | 683EST | 10GRP | 398 |
2,023 | 4 | NV | Nevada | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | NEV. REV. STAT. ANN. § 370.450 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (39.493240390000494, -117.07184056399967) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,024 | 3 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | 35 ILL. COMP. STAT. ANN. § 143/10-10 | 0 | null | null | 6/6/1995 | 6/6/1995 | (40.48501028300046, -88.99771017799969) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | WY | Wyoming | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.23554134300048, -108.10983035299967) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,024 | 2 | MO | Missouri | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (38.635790776000476, -92.56630005299968) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,024 | 3 | LA | Louisiana | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | LA. REV. STAT. ANN. §§ 47:843 and 47:847 | 2 | Ranking | null | null | null | (31.31266064400046, -92.44568007099969) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,024 | 3 | LA | Louisiana | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (31.31266064400046, -92.44568007099969) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,021 | 3 | GU | Guam | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (13.444304, 144.793731) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,024 | 1 | MP | Northern Mariana Islands | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (15.0979, 145.6739) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | PR | Puerto Rico | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (18.220833, -66.590149) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | PW | Palau | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (7.514979999999999, 134.58251999999993) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,023 | 4 | WI | Wisconsin | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (44.39319117400049, -89.81637074199966) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | GU | Guam | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (13.444304, 144.793731) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,024 | 3 | OR | Oregon | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (44.56744942400047, -120.15503132599969) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | OK | Oklahoma | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (35.47203135600046, -97.52107021399968) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | CA | California | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | Wholesale Cost | CAL. REV. & TAX CODE §§ 30101, 30123 and 30126 | 0 | null | null | 6/1/2010 | 7/1/2010 | (37.63864012300047, -120.99999953799971) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,024 | 1 | VI | U.S. Virgin Islands | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | 33 V.I.C. § 42 | 2 | Yes/No | null | 6/18/1986 | null | (18.335765, -64.896335) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,024 | 1 | MH | Marshall Islands | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (11.3246908, 166.84174239999993) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (34.52088095200048, -106.24058098499967) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,024 | 2 | TX | Texas | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (31.827240407000488, -99.42677020599967) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,024 | 3 | OR | Oregon | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (44.56744942400047, -120.15503132599969) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | VA | Virginia | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (37.54268067400045, -78.45789046299967) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | WA | Washington | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (47.52227862900048, -120.47001078999972) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,024 | 1 | OR | Oregon | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (44.56744942400047, -120.15503132599969) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,024 | 2 | GA | Georgia | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (32.83968109300048, -83.62758034599966) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (42.27687047000046, -72.08269067499964) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,024 | 2 | OK | Oklahoma | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (35.47203135600046, -97.52107021399968) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,024 | 3 | MD | Maryland | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (39.29058096400047, -76.60926011099963) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,024 | 3 | NY | New York | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (42.82700103200045, -75.54397042699964) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (40.79373015200048, -77.86070029399963) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,024 | 2 | ID | Idaho | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (43.682630005000476, -114.3637300419997) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,024 | 2 | WA | Washington | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (47.52227862900048, -120.47001078999972) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,023 | 4 | FL | Florida | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | No Provision | null | 0 | Yes/No | null | null | null | (28.932040377000476, -81.92896053899966) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,024 | 3 | WV | West Virginia | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (38.66551020200046, -80.71264013499967) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | Yes | TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005 | 2 | Yes/No | null | null | null | (35.68094058000048, -85.77449091399967) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,024 | 1 | MI | Michigan | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (44.6613195430005, -84.71439026999968) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,024 | 1 | MO | Missouri | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (38.635790776000476, -92.56630005299968) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,024 | 1 | NH | New Hampshire | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax | No Provision | null | 0 | Yes/No | null | null | null | (43.65595011300047, -71.50036091999965) | 1 | LEG | 1020LEG | 683EST | 10GRP | 396 |
2,024 | 3 | MN | Minnesota | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (46.35564873600049, -94.79420050299967) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,024 | 2 | VI | U.S. Virgin Islands | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | No Provision | null | 0 | Ranking | null | null | null | (18.335765, -64.896335) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,024 | 3 | PW | Palau | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (7.514979999999999, 134.58251999999993) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,023 | 4 | PW | Palau | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (7.514979999999999, 134.58251999999993) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (42.27687047000046, -72.08269067499964) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,023 | 4 | LA | Louisiana | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax | Yes | 47 LA. REV. STAT. ANN. §§ 841 and 842 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (31.31266064400046, -92.44568007099969) | 1 | LEG | 1020LEG | 682EDS | 10GRP | 392 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | D.C. CODE ANN. § 47-2402.01 and OTR Notice 2015-02 | 0 | null | null | 9/8/2015 | 10/1/2015 | (38.89037138500049, -77.03196112699965) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,023 | 4 | NV | Nevada | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (39.493240390000494, -117.07184056399967) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,023 | 4 | WY | Wyoming | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.23554134300048, -108.10983035299967) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | TX | Texas | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | TEX. TAX CODE §§ 155.001 and 155.0211 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (31.827240407000488, -99.42677020599967) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,024 | 1 | NV | Nevada | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | NEV. REV. STAT. ANN. § 370.450 | 0 | null | null | null | null | (39.493240390000494, -117.07184056399967) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | PW | Palau | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (7.514979999999999, 134.58251999999993) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | AL | Alabama | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | ALA. CODE § 40-25-2 | 0 | null | null | 1/1/1995 | 1/1/1995 | (32.84057112200048, -86.63186076199969) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | CO | Colorado | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 1.940 | COLO. REV. STAT. §§ 39-28-103.5 AND 39-28-103 | 1.94 | Money | Modified Risk Tobacco Products are taxed at the rate of $0.650 per pack. | 11/2/2020 | 1/1/2021 | (38.843840757000464, -106.13361092099967) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | PR | Puerto Rico | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (18.220833, -66.590149) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.48501028300046, -88.99771017799969) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | VT | Vermont | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | VT. STAT. ANN. tit. 32, §§ 7702, 7771 and 7811 | 0 | null | null | 5/25/2006 | 7/1/2006 | (43.62538123900049, -72.51764079099962) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (34.865970280000454, -111.76381127699972) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | 65.03 | HB 595 | 65.03 | Number | Effective 8/1/13, the tax will return to 65.03% of the wholesale price if the amount of the tobacco tax revenue received from 7/1/11 to 6/30/13 is below the amount received from 7/1/09 to 6/30/11 as determined by the Department of Revenue. | 8/1/2013 | 8/1/2013 | (43.65595011300047, -71.50036091999965) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 4.250 | R.I. GEN. LAWS § 44-20-12 | 4.25 | Money | null | 8/3/2017 | 7/1/2017 | (41.70828019300046, -71.52247031399963) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.682630005000476, -114.3637300419997) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,023 | 4 | ID | Idaho | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 40 | IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A | 40 | Number | null | 1/1/1995 | 1/1/1995 | (43.682630005000476, -114.3637300419997) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | WV | West Virginia | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (38.66551020200046, -80.71264013499967) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | MN | Minnesota | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | MINN. STAT. § 297F.05 | 0 | null | null | 5/23/2013 | 7/1/2013 | (46.35564873600049, -94.79420050299967) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (32.745510099000455, -89.53803082499968) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (11.3246908, 166.84174239999993) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (41.56266102000046, -72.64984095199964) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | WY | Wyoming | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Wholesale Purchase Price | WYO. STAT. §§ 39-18-101 and 39-18-104 | 0 | null | null | 3/1/1999 | 7/1/1999 | (43.23554134300048, -108.10983035299967) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (33.998821303000454, -81.04537120699968) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | OK | Oklahoma | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (35.47203135600046, -97.52107021399968) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | CO | Colorado | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | 1.230 | COLO. REV. STAT. §§ 39-28.5-102 | 1.23 | Money | Moist snuff is taxed at a rate of $1.480 per 1.2 ounces. Modified Risk Tobacco Products are taxed a the rate of 15% of the Manufacturer's List Price. | 11/2/2020 | 1/1/2021 | (38.843840757000464, -106.13361092099967) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,023 | 4 | GA | Georgia | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Cost Price | GA. CODE ANN. § 48-11-2 | 0 | null | null | 6/4/2003 | 7/1/2003 | (32.83968109300048, -83.62758034599966) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | AL | Alabama | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (32.84057112200048, -86.63186076199969) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (11.3246908, 166.84174239999993) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | VA | Virginia | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (37.54268067400045, -78.45789046299967) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | 210 | MASS. GEN. LAWS ANN. ch. 64C, §§ 1, 6, and 7B | 210 | Number | null | 7/31/2013 | 7/31/2013 | (42.27687047000046, -72.08269067499964) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | NY | New York | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | N.Y. TAX LAW §§ 470 and 471-b | 0 | null | null | 1/1/1995 | 1/1/1995 | (42.82700103200045, -75.54397042699964) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | CA | California | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 56.32 | CAL. REV. & TAX CODE § 30126 | 56.32 | Number | The tax on tobacco products other than cigarettes and little cigars is determined annually by the California Department of Tax and Fee Administration. | null | 7/1/2023 | (37.63864012300047, -120.99999953799971) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | VT | Vermont | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (43.62538123900049, -72.51764079099962) | 3 | LEG | 1020LEG | 683EST | 10GRP | 398 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (34.52088095200048, -106.24058098499967) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | CONN. GEN. STAT. §§ 12-296, 12-302 and 12-303 | 2 | Ranking | null | null | null | (41.56266102000046, -72.64984095199964) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,023 | 4 | MI | Michigan | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 32 | MICH. COMP. LAWS § 205.427 | 32 | Number | null | 6/24/2004 | 7/1/2004 | (44.6613195430005, -84.71439026999968) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | FL | Florida | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (28.932040377000476, -81.92896053899966) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,023 | 4 | OR | Oregon | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (44.56744942400047, -120.15503132599969) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | UT | Utah | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | 86 | UTAH CODE ANN. §§ 59-14-102 and 59-14-302 | 86 | Number | null | 3/31/2010 | 7/1/2010 | (39.360700171000474, -111.58713063499971) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,023 | 4 | AK | Alaska | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (64.84507995700051, -147.72205903599973) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | KY. REV. STAT. ANN. §§ 138.130 and 138.140 | 2 | Yes/No | null | 3/18/2005 | 8/1/2005 | (37.645970271000465, -84.77497104799966) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | D.C. CODE ANN. § 47-2402.01 and OTR Notice 2015-02 | 2 | Yes/No | null | 9/8/2015 | 10/1/2015 | (38.89037138500049, -77.03196112699965) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | NY | New York | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (42.82700103200045, -75.54397042699964) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,023 | 4 | NV | Nevada | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | NEV. REV. STAT. ANN. § 370.450(1) | 2 | Yes/No | null | null | null | (39.493240390000494, -117.07184056399967) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.65595011300047, -71.50036091999965) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,023 | 4 | ND | North Dakota | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | 0.6 | N.D. CENT. CODE §§ 57-36-01 and 57-36-25 | 0.6 | Money | null | 3/29/2001 | 8/1/2001 | (47.47531977900047, -100.11842104899966) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (34.52088095200048, -106.24058098499967) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,023 | 4 | VA | Virginia | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 20 | Va. Code Ann. § 58.1-1021.02 | 20 | Number | null | 5/21/2020 | 7/1/2020 | (37.54268067400045, -78.45789046299967) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | VA | Virginia | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's Sales Price | VA. CODE ANN. §§ 58.1-1021.01 and 58.1-1021.02 | 0 | null | null | 3/20/2005 | 1/1/2006 | (37.54268067400045, -78.45789046299967) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | AK | Alaska | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | ALASKA STAT. § 43.50.300 | 0 | null | null | 1/1/1995 | 1/1/1995 | (64.84507995700051, -147.72205903599973) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | AR | Arkansas | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (34.74865012400045, -92.27449074299966) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | IA | Iowa | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (42.46940091300047, -93.81649055599968) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | OH | Ohio | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.06021014100048, -82.40426005599966) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | No Provision | null | 0 | Yes/No | null | null | null | (11.3246908, 166.84174239999993) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | PR | Puerto Rico | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | 0.2831 | 13 L.P.R.A. § 31633 | 0.2831 | Money | null | 4/29/2017 | 4/29/2017 | (18.220833, -66.590149) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
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