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2,025 | 1 | NY | New York | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | 4/23/2008 | 7/1/2008 | (42.82700103200045, -75.54397042699964) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,025 | 1 | PA | Pennsylvania | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (40.79373015200048, -77.86070029399963) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,025 | 1 | MA | Massachusetts | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (42.27687047000046, -72.08269067499964) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,025 | 1 | 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 |
2,025 | 1 | TX | Texas | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | TEX. TAX CODE §§ 155.001 and 155.0211 | 0 | null | null | 6/16/2009 | 9/1/2009 | (31.827240407000488, -99.42677020599967) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,025 | 1 | ME | Maine | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | ME. REV. STAT. ANN. tit. 36, § 4403 | 0 | null | null | 5/28/2009 | 7/1/2009 | (45.254228894000505, -68.98503133599962) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,025 | 1 | WY | Wyoming | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 20 | WYO. STAT. § 39-18-104(c) | 20 | Number | Moist snuff is taxed at a rate of $ 0.600 per ounce. | 2/25/2009 | 7/1/2009 | (43.23554134300048, -108.10983035299967) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,025 | 1 | UT | Utah | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's Sales Price | UTAH CODE ANN. §§ 59-14-102 and 59-14-302 | 0 | null | null | 1/1/1995 | 1/1/1995 | (39.360700171000474, -111.58713063499971) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,025 | 1 | MT | Montana | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | 0.85 | MONT. CODE ANN. §§ 16-11-102 and 16-11-111 | 0.85 | Money | null | 4/28/2005 | 7/27/2005 | (47.06652897200047, -109.42442064499971) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,025 | 1 | TX | Texas | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | 0.0200 | TEX. TAX CODE §§ 155.001 and 155.021 | 0.02 | Money | null | 1/1/1995 | 1/1/1995 | (31.827240407000488, -99.42677020599967) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,025 | 1 | NJ | New Jersey | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax | Yes | N.J. REV. STAT. §§ 54:40B-2 and 54:40B-3 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (40.13057004800049, -74.27369128799967) | 1 | LEG | 1020LEG | 683EST | 10GRP | 396 |
2,025 | 1 | LA | Louisiana | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's Invoice Price | 47 LA. REV. STAT. ANN. §§ 841 and 842 | 0 | null | null | 1/1/1995 | 1/1/1995 | (31.31266064400046, -92.44568007099969) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,025 | 1 | SD | South Dakota | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Purchase Price | S.D. CODIFIED LAWS ANN. §§ 10-50-1 and 10-50-61 | 0 | null | null | 1/1/1995 | 1/1/1995 | (44.353130053000484, -100.3735306369997) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,025 | 1 | CA | California | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 52.92 | CAL. REV. & TAX CODE §§ 30101, 30123 and 30131.2 | 52.92 | 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 | 7/1/2024 | (37.63864012300047, -120.99999953799971) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,025 | 1 | GA | Georgia | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | GA. CODE ANN. § 48-11-2 | 2 | Yes/No | null | 6/4/2003 | 7/1/2003 | (32.83968109300048, -83.62758034599966) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,025 | 1 | TN | Tennessee | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Wholesale Cost Price | TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005 | 0 | null | null | null | null | (35.68094058000048, -85.77449091399967) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,025 | 1 | CA | California | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (37.63864012300047, -120.99999953799971) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,025 | 1 | MI | Michigan | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (44.6613195430005, -84.71439026999968) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,025 | 1 | WV | West Virginia | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | 12 | W. VA. CODE § 11-17-3 | 12 | Number | null | 6/13/2016 | 7/1/2016 | (38.66551020200046, -80.71264013499967) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,025 | 1 | MS | Mississippi | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (32.745510099000455, -89.53803082499968) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,025 | 1 | MO | Missouri | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (38.635790776000476, -92.56630005299968) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,025 | 1 | MS | Mississippi | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | 15 | MISS. CODE ANN. §§ 27-69-3 and 27-69-13 | 15 | Number | null | 1/1/1995 | 1/1/1995 | (32.745510099000455, -89.53803082499968) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,025 | 1 | WI | Wisconsin | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (44.39319117400049, -89.81637074199966) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,025 | 1 | MP | Northern Mariana Islands | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (15.0979, 145.6739) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,025 | 1 | AS | American Samoa | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (-14.3016396, -170.69618149999997) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,025 | 1 | NV | Nevada | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | 30 | NEV. REV. STAT. ANN. § 370.450 | 30 | Number | null | 1/1/1995 | 1/1/1995 | (39.493240390000494, -117.07184056399967) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,025 | 1 | VA | Virginia | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | No Provision | null | 0 | Yes/No | null | null | null | (37.54268067400045, -78.45789046299967) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,025 | 1 | OR | Oregon | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 65 | OR. REV. STAT. § 323.505(2)(b) | 65 | Number | Moist snuff is taxed at a rate of $1.780 per ounce, or a minimum of $2.140 per retail container. Beginning July 1, 2019, the rate of tax applicable to moist snuff will be adjusted each biennium by the state Department of Revenue according to the cost-of-living adjustment for the calendar year. | 7/16/2009 | 1/1/2010 | (44.56744942400047, -120.15503132599969) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,025 | 1 | AS | American Samoa | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | 0.30 | A.S.C.A. § 11.1002 | 0.3 | Money | null | null | 7/1/2015 | (-14.3016396, -170.69618149999997) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,025 | 1 | CT | Connecticut | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | No Provision | null | 0 | Yes/No | null | null | null | (41.56266102000046, -72.64984095199964) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,025 | 1 | SD | South Dakota | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 35 | S.D. CODIFIED LAWS ANN. §§ 10-50-1 and 10-50-61 | 35 | Number | null | 11/7/2006 | 1/1/2007 | (44.353130053000484, -100.3735306369997) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,025 | 1 | TN | Tennessee | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (35.68094058000048, -85.77449091399967) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,025 | 1 | NH | New Hampshire | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | HB 595 | 2 | Yes/No | null | 8/1/2013 | 8/1/2013 | (43.65595011300047, -71.50036091999965) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,025 | 1 | PR | Puerto Rico | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | 5.100 | 13 L.P.R.A. § 31625 | 5.1 | Money | null | 4/29/2017 | 4/29/2017 | (18.220833, -66.590149) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,025 | 1 | MS | Mississippi | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (32.745510099000455, -89.53803082499968) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,025 | 1 | 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 |
2,025 | 1 | VT | Vermont | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | 41 | VT. STAT. ANN. tit. 32, §§ 7702, 7771 and 7811 | 41 | Number | null | 5/25/2006 | 7/1/2006 | (43.62538123900049, -72.51764079099962) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,025 | 1 | GA | Georgia | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | GA. CODE ANN § 48-11-3 | 2 | Ranking | null | null | null | (32.83968109300048, -83.62758034599966) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,025 | 1 | PR | Puerto Rico | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | 13 L.P.R.A. § 31625 | 2 | Ranking | Though enacted on 1/30/2011, the law was effective retroactively to 1/1/2011 | 1/31/2011 | 1/1/2011 | (18.220833, -66.590149) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,025 | 1 | NV | Nevada | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (39.493240390000494, -117.07184056399967) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,025 | 1 | UT | Utah | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (39.360700171000474, -111.58713063499971) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,025 | 1 | MH | Marshall Islands | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (11.3246908, 166.84174239999993) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,025 | 1 | NY | New York | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (42.82700103200045, -75.54397042699964) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,025 | 1 | VT | Vermont | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (43.62538123900049, -72.51764079099962) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,025 | 1 | MS | Mississippi | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 15 | MISS. CODE ANN. § 27-69-13 | 15 | Number | null | null | null | (32.745510099000455, -89.53803082499968) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,025 | 1 | MO | Missouri | 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 | (38.635790776000476, -92.56630005299968) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,025 | 1 | MO | Missouri | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's Invoice Price | MO. REV. STAT. §§ 149.011 and 149.160 | 0 | null | null | 1/1/1995 | 1/1/1995 | (38.635790776000476, -92.56630005299968) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,025 | 1 | AS | American Samoa | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (-14.3016396, -170.69618149999997) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,025 | 1 | PA | Pennsylvania | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | PA. STAT. ANN. tit. 72 §§ 8202-A | 2 | Yes/No | null | 7/13/2016 | 7/13/2016 | (40.79373015200048, -77.86070029399963) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,025 | 1 | DE | Delaware | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (39.008830667000495, -75.57774116799965) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,025 | 1 | MS | Mississippi | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax | Yes | MISS. CODE ANN. §§ 27-69-3 and 27-69-13 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (32.745510099000455, -89.53803082499968) | 1 | LEG | 1020LEG | 682EDS | 10GRP | 392 |
2,025 | 1 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (11.3246908, 166.84174239999993) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,025 | 1 | AK | Alaska | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Price | ALASKA STAT. § 43.50.300 | 0 | null | null | 5/28/1997 | 10/1/1997 | (64.84507995700051, -147.72205903599973) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,025 | 1 | PR | Puerto Rico | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | 1.5937 | 13 L.P.R.A. § 31625a | 1.5937 | Money | null | 4/29/2017 | 4/29/2017 | (18.220833, -66.590149) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,025 | 1 | VT | Vermont | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (43.62538123900049, -72.51764079099962) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,025 | 1 | OR | Oregon | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | OR. REV. STAT. §§ 323.500 and 323.505 | 0 | null | null | 1/1/1995 | 1/1/1995 | (44.56744942400047, -120.15503132599969) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,025 | 1 | IL | Illinois | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 36 | 35 ILL. COMP. STAT. ANN. § 143/10-10 | 36 | Number | null | 6/15/2012 | 7/1/2012 | (40.48501028300046, -88.99771017799969) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,025 | 1 | OK | Oklahoma | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 60 | OKLA. STAT. tit. 68 §§ 402(5), 402-1(d), and 402-3(A)(4) | 60 | Number | null | 5/21/2004 | 1/1/2005 | (35.47203135600046, -97.52107021399968) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,025 | 1 | WY | Wyoming | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | WYO. STAT. §§ 39-18-101 and 39-18-104 | 2 | Yes/No | null | 3/1/1999 | 7/1/1999 | (43.23554134300048, -108.10983035299967) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,025 | 1 | CT | Connecticut | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | CONN. GEN. STAT. ANN. §§ 12-330a and 12-330c | 0 | null | null | 1/1/1995 | 1/1/1995 | (41.56266102000046, -72.64984095199964) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,025 | 1 | KS | Kansas | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (38.34774030000045, -98.20078122699965) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,025 | 1 | WY | Wyoming | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.23554134300048, -108.10983035299967) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,025 | 1 | MN | Minnesota | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | MINN. STAT. §§ 297F.01 and 297F.05 | 2 | Yes/No | null | 5/23/2013 | 7/1/2013 | (46.35564873600049, -94.79420050299967) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,025 | 1 | NM | New Mexico | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | N.M. STAT. ANN. §§ 7-12A-2 and 7-12A-3 | 2 | Yes/No | null | null | null | (34.52088095200048, -106.24058098499967) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,025 | 1 | NH | New Hampshire | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | 65.03 | HB 595 | 65.03 | Number | null | 8/1/2013 | 8/1/2013 | (43.65595011300047, -71.50036091999965) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,025 | 1 | AR | Arkansas | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 1.150 | ARK. CODE ANN. §§ 26-57-208, 26- 57-802, 26-57-803, 26-57-804, 26-57-806, and 26-57-1101 | 1.15 | Money | null | 2/17/2009 | 3/1/2009 | (34.74865012400045, -92.27449074299966) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,025 | 1 | LA | Louisiana | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | 20 | 47 LA. REV. STAT. ANN. §§ 841 and 842 | 20 | Number | null | 1/1/1995 | 1/1/1995 | (31.31266064400046, -92.44568007099969) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,025 | 1 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Cost | R.I. GEN. LAWS § 44-20-13.2 | 0 | null | null | 1/1/1995 | 1/1/1995 | (41.70828019300046, -71.52247031399963) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,025 | 1 | HI | Hawaii | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | Wholesale Price | HAW. REV. STAT. §§ 245-3 and 245-1 | 0 | null | null | null | null | (21.304850435000446, -157.85774940299973) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,025 | 1 | NM | New Mexico | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 25 | N.M. STAT. ANN. §§ 7-12A-2 and 7-12A-3 | 25 | Number | null | 1/1/1995 | 1/1/1995 | (34.52088095200048, -106.24058098499967) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,025 | 1 | 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 |
2,025 | 1 | NC | North Carolina | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 12.8 | N.C. GEN. STAT. §§ 105-113.35 and 105-113.4 | 12.8 | Number | null | 8/7/2009 | 9/1/2009 | (35.466220975000454, -79.15925046299964) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,025 | 1 | AL | Alabama | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | ALA. CODE § 40-25-2 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (32.84057112200048, -86.63186076199969) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,025 | 1 | KY | Kentucky | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | 0.1266 | KY. REV. STAT. ANN. § 138.140 | 0.1266 | Money | HB 366 recodified §138.130 | 3/22/2013 | 8/1/2013 | (37.645970271000465, -84.77497104799966) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,025 | 1 | TN | Tennessee | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | TENN. CODE ANN. § 67-4-1006 | 2 | Ranking | null | null | null | (35.68094058000048, -85.77449091399967) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,025 | 1 | SC | South Carolina | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 0.570 | S.C. CODE ANN. § 12-21-620 | 0.57 | Money | null | 5/13/2010 | 7/1/2010 | (33.998821303000454, -81.04537120699968) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,025 | 1 | MS | Mississippi | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 15 | MISS. CODE ANN. § 27-69-13(b) | 15 | Number | null | 3/19/1985 | 6/1/1985 | (32.745510099000455, -89.53803082499968) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,025 | 1 | MN | Minnesota | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | MINN. STAT. §§ 297.31 and 297.32 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (46.35564873600049, -94.79420050299967) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,025 | 1 | ND | North Dakota | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (47.47531977900047, -100.11842104899966) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,025 | 1 | NY | New York | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | N.Y. TAX LAW §§ 470 and 471-b | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (42.82700103200045, -75.54397042699964) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,025 | 1 | NY | New York | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | 2 | N.Y. TAX LAW §§ 470 and 471-b | 2 | Money | null | 6/21/2010 | 7/1/2010 | (42.82700103200045, -75.54397042699964) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,025 | 1 | AK | Alaska | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | ALASKA STAT. § 43.50.300 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (64.84507995700051, -147.72205903599973) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,025 | 1 | CO | Colorado | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | COLO. REV. STAT. § 39-28.5-102 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (38.843840757000464, -106.13361092099967) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,025 | 1 | MO | Missouri | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 10 | MO. REV. STAT. § 149.160(1) | 10 | Number | null | 7/1/1993 | 10/1/1993 | (38.635790776000476, -92.56630005299968) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,025 | 1 | MD | Maryland | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | MD. CODE ANN. TAX-GEN § 12-105(b) | 0 | null | null | 4/27/1999 | 7/1/2000 | (39.29058096400047, -76.60926011099963) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,025 | 1 | VA | Virginia | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax | Yes | VA. CODE ANN. §§ 58.1-1021.01 and 58.1-1021.02 | 2 | Yes/No | null | 6/6/2004 | 3/1/2005 | (37.54268067400045, -78.45789046299967) | 1 | LEG | 1020LEG | 682EDS | 10GRP | 392 |
2,025 | 1 | MT | Montana | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | MONT. CODE ANN. §§ 16-11-201 and 16-11-202 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (47.06652897200047, -109.42442064499971) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,025 | 1 | MO | Missouri | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's Invoice Price | MO. REV. STAT. §§ 149.011 and 149.160 | 0 | null | null | 1/1/1995 | 1/1/1995 | (38.635790776000476, -92.56630005299968) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,025 | 1 | MH | Marshall Islands | 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 | (11.3246908, 166.84174239999993) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,025 | 1 | TN | Tennessee | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (35.68094058000048, -85.77449091399967) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,025 | 1 | SD | South Dakota | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (44.353130053000484, -100.3735306369997) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,025 | 1 | AK | Alaska | 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 | (64.84507995700051, -147.72205903599973) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,025 | 1 | SC | South Carolina | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (33.998821303000454, -81.04537120699968) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,025 | 1 | WA | Washington | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (47.52227862900048, -120.47001078999972) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,025 | 1 | CA | California | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Cost | CAL. REV. & TAX CODE §§ 30123 and 30131.2 | 0 | null | null | 3/1/1998 | 7/1/1998 | (37.63864012300047, -120.99999953799971) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,025 | 1 | MD | Maryland | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | MD. CODE ANN. TAX-GEN §§ 12-101(b-1)(2) and 12-105(b) | 2 | Yes/No | null | 4/27/1999 | 7/1/2000 | (39.29058096400047, -76.60926011099963) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,025 | 2 | KS | Kansas | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (38.34774030000045, -98.20078122699965) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,025 | 2 | OH | Ohio | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.06021014100048, -82.40426005599966) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,025 | 2 | MD | Maryland | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | MD. CODE ANN. TAX-GEN § 12-105(b) | 0 | null | null | 4/27/1999 | 7/1/2000 | (39.29058096400047, -76.60926011099963) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,025 | 2 | KY | Kentucky | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | Distributor Sales Price | KY. REV. STAT. ANN. §§ 138.130 and 138.140 | 0 | null | null | 3/18/2005 | 8/1/2005 | (37.645970271000465, -84.77497104799966) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
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