Year
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2k
2.03k
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58 values
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58 values
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3 values
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11 values
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1 value
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2 values
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25 values
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442 values
Citation
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527 values
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210
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stringclasses
4 values
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stringclasses
125 values
Enacted_Date
stringclasses
349 values
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256 values
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58 values
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3 values
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11 values
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int64
349
419
2,025
2
TX
Texas
Legislation - Tax Combustible Tobacco
Pipe 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
1010LEG
673EPT
10GRP
379
2,025
2
VT
Vermont
Legislation - Tax Non-Combustible Tobacco
Dry Snuff Tobacco
OSH
Restrictions
Dry Snuff Tobacco Tax
Yes
VT. STAT. ANN. tit. 32, §§ 7702 and 7811
2
Yes/No
null
1/1/1995
1/1/1995
(43.62538123900049, -72.51764079099962)
1
LEG
1020LEG
682EDS
10GRP
392
2,025
2
AS
American Samoa
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Percent Value
No Provision
null
0
Number
null
null
null
(-14.3016396, -170.69618149999997)
3
LEG
1010LEG
674ERO
10GRP
382
2,025
2
OR
Oregon
Legislation - Tax Non-Combustible Tobacco
Snus Tobacco
OSH
Restrictions
Snus Tobacco Tax ($ per ounce)
No Provision
null
0
Money
null
null
null
(44.56744942400047, -120.15503132599969)
2
LEG
1020LEG
683EST
10GRP
397
2,025
2
IA
Iowa
Legislation - Tax Non-Combustible Tobacco
Dissolvable Tobacco
OSH
Restrictions
Dissolvable Tobacco Tax
No Provision
null
0
Yes/No
null
null
null
(42.46940091300047, -93.81649055599968)
1
LEG
1020LEG
684EDT
10GRP
400
2,025
2
NH
New Hampshire
Legislation - Tax Combustible Tobacco
Cigar
OSH
Restrictions
Type of Tax
Wholesale Sales Price
HB 595
0
null
Tax does not apply to premium cigars. “Premium cigars” means cigars which are made entirely by hand of all natural tobacco leaf, hand constructed and hand wrapped, weighing more than 3 pounds per 1000 cigars, and are kept in a humidor.
8/1/2013
8/1/2013
(43.65595011300047, -71.50036091999965)
4
LEG
1010LEG
671CIG
10GRP
415
2,025
2
PA
Pennsylvania
Legislation - Tax Non-Combustible Tobacco
Snus Tobacco
OSH
Restrictions
Type of Tax
Per Ounce
PA. STAT. ANN. tit. 72 § 8202–A
0
null
null
7/13/2016
7/13/2016
(40.79373015200048, -77.86070029399963)
4
LEG
1020LEG
683EST
10GRP
399
2,025
2
MS
Mississippi
Legislation - Tax Combustible Tobacco
Little Cigar
OSH
Restrictions
Percent Value
15
MISS. CODE ANN. § 27-69-13
15
Number
null
null
null
(32.745510099000455, -89.53803082499968)
3
LEG
1010LEG
672LCG
10GRP
418
2,025
2
WA
Washington
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Barcode/Scannable Code Required
No Provision
null
0
Ranking
null
null
null
(47.52227862900048, -120.47001078999972)
2
LEG
1030LEG
690CET
12GRP
350
2,025
2
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
2
NH
New Hampshire
Legislation - Tax Combustible Tobacco
Cigarette
OSH
Restrictions
Cigarette Tax ($ per pack)
1.780
HB 595
1.78
Money
Effective 8/1/13, the tax will return to $1.78 per pack if the amount of the tobacco tax revenue received from 7/1/11 to 6/30/13 is below the amount received from 7/1/09 to 6/30/11 as determined by the Department of Revenue.
8/1/2013
8/1/2013
(43.65595011300047, -71.50036091999965)
5
LEG
1010LEG
670CGR
10GRP
411
2,025
2
DC
District of Columbia
Legislation - Tax Combustible Tobacco
Little Cigar
OSH
Restrictions
Little Cigar Tax ($ per pack of 20)
5.010
D.C. Code Ann. § 47-2402 and OTR Tax Notice 2021-08
5.01
Money
null
null
10/1/2021
(38.89037138500049, -77.03196112699965)
2
LEG
1010LEG
672LCG
10GRP
417
2,025
2
ME
Maine
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Percent Value
43
Me. Rev. Stat. Ann. tit. 36, §§ 4401 and 4403
43
Number
If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.
7/2/2019
1/2/2020
(45.254228894000505, -68.98503133599962)
3
LEG
1010LEG
674ERO
10GRP
382
2,025
2
OR
Oregon
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Tax Stamp Required
Yes
OR. REV. STAT. § 323.160
2
Ranking
null
null
null
(44.56744942400047, -120.15503132599969)
1
LEG
1030LEG
690CET
12GRP
349
2,025
2
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
2
ME
Maine
Legislation - Tax Combustible Tobacco
Pipe Tobacco
OSH
Restrictions
Percent Value
43
Me. Rev. Stat. Ann. tit. 36, §§ 4401 and 4403
43
Number
If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes.
7/2/2019
1/2/2020
(45.254228894000505, -68.98503133599962)
3
LEG
1010LEG
673EPT
10GRP
378
2,025
2
MI
Michigan
Legislation - Tax Non-Combustible Tobacco
Snus 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
1020LEG
683EST
10GRP
398
2,025
2
AZ
Arizona
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Chewing Tobacco Tax ($ per ounce)
0.2225
ARIZ. REV. STAT. ANN. §§ 42-3251, 42-3251.01 (a), 42-3052 (6), and 42-3371(2)
0.2225
Money
null
11/7/2006
12/7/2006
(34.865970280000454, -111.76381127699972)
2
LEG
1020LEG
680CHW
10GRP
408
2,025
2
ME
Maine
Legislation - Tax Non-Combustible Tobacco
Dry Snuff Tobacco
OSH
Restrictions
Dry Snuff Tobacco Tax
Yes
ME. REV. STAT. ANN. tit. 36, §§ 4401 and 4403
2
Yes/No
null
1/1/1995
1/1/1995
(45.254228894000505, -68.98503133599962)
1
LEG
1020LEG
682EDS
10GRP
392
2,025
2
ME
Maine
Legislation - Tax Non-Combustible Tobacco
Moist Snuff Tobacco
OSH
Restrictions
Type of Tax
Per Ounce
ME. REV. STAT. ANN. tit. 36, §§ 4401 and 4403
0
null
null
5/28/2009
7/1/2009
(45.254228894000505, -68.98503133599962)
4
LEG
1020LEG
681EMS
10GRP
391
2,025
2
MN
Minnesota
Legislation - Tax Combustible Tobacco
Pipe Tobacco
OSH
Restrictions
Type of Tax
Wholesale Sales Price
MINN. STAT. §§ 297F.01 and 297F.05
0
null
null
5/6/1997
8/1/1997
(46.35564873600049, -94.79420050299967)
4
LEG
1010LEG
673EPT
10GRP
379
2,025
2
NJ
New Jersey
Legislation - Tax Combustible Tobacco
Cigarette
OSH
Restrictions
Cigarette Tax ($ per pack)
2.700
N.J. REV. STAT. § 54:40A-8
2.7
Money
null
6/29/2009
7/1/2009
(40.13057004800049, -74.27369128799967)
5
LEG
1010LEG
670CGR
10GRP
411
2,025
2
AL
Alabama
Legislation - Tax Combustible Tobacco
Cigar
OSH
Restrictions
Cigar Tax
Yes
null
2
Yes/No
null
null
null
(32.84057112200048, -86.63186076199969)
1
LEG
1010LEG
671CIG
10GRP
412
2,025
2
VA
Virginia
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Type of Tax
Manufacturer's sales price
VA. CODE ANN. § 58.1-1021.02
0
null
null
3/20/2005
1/1/2006
(37.54268067400045, -78.45789046299967)
4
LEG
1020LEG
680CHW
10GRP
410
2,025
2
PR
Puerto Rico
Legislation - Tax Combustible Tobacco
Cigar
OSH
Restrictions
Type of Tax
No Provision
null
0
null
null
null
null
(18.220833, -66.590149)
4
LEG
1010LEG
671CIG
10GRP
415
2,025
2
MO
Missouri
Legislation - Tax Non-Combustible Tobacco
Snus Tobacco
OSH
Restrictions
Snus Tobacco Tax
Yes
MO. REV. STAT. §§ 149.011 and 149.160
2
Yes/No
null
1/1/1995
1/1/1995
(38.635790776000476, -92.56630005299968)
1
LEG
1020LEG
683EST
10GRP
396
2,025
2
AZ
Arizona
Legislation - Tax Non-Combustible Tobacco
Moist Snuff Tobacco
OSH
Restrictions
Moist Snuff Tobacco Tax
Yes
ARIZ. REV. STAT. ANN. §§ 42-1204 and 42-1241
2
Yes/No
null
1/1/1995
1/1/1995
(34.865970280000454, -111.76381127699972)
1
LEG
1020LEG
681EMS
10GRP
388
2,025
2
NH
New Hampshire
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Type of Tax
Wholesale Sales Price
HB 595
0
null
null
6/20/1991
7/1/1991
(43.65595011300047, -71.50036091999965)
4
LEG
1020LEG
680CHW
10GRP
410
2,025
2
NY
New York
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Barcode/Scannable Code Required
No Provision
null
0
Ranking
null
null
null
(42.82700103200045, -75.54397042699964)
2
LEG
1030LEG
690CET
12GRP
350
2,025
2
PW
Palau
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Encrypted Image/Hologram Required
No Provision
null
0
Ranking
null
null
null
(7.514979999999999, 134.58251999999993)
3
LEG
1030LEG
690CET
12GRP
351
2,025
2
WA
Washington
Legislation - Tax Non-Combustible Tobacco
Moist Snuff Tobacco
OSH
Restrictions
Moist Snuff Tobacco Tax
Yes
WASH. REV. CODE ANN. §§ 82.26.010, 82.26.020 and 82.26.025
2
Yes/No
null
1/1/1995
1/1/1995
(47.52227862900048, -120.47001078999972)
1
LEG
1020LEG
681EMS
10GRP
388
2,025
2
TN
Tennessee
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Other Requirements
No Provision
null
0
Ranking
null
null
null
(35.68094058000048, -85.77449091399967)
4
LEG
1030LEG
690CET
12GRP
352
2,025
2
NY
New York
Legislation - Tax Combustible Tobacco
Pipe Tobacco
OSH
Restrictions
Pipe Tobacco Tax ($ per ounce)
No Provision
null
0
Money
null
null
null
(42.82700103200045, -75.54397042699964)
2
LEG
1010LEG
673EPT
10GRP
377
2,025
2
WY
Wyoming
Legislation - Tax Non-Combustible Tobacco
Dissolvable Tobacco
OSH
Restrictions
Percent Value
No Provision
null
0
Number
null
null
null
(43.23554134300048, -108.10983035299967)
4
LEG
1020LEG
684EDT
10GRP
403
2,025
2
SC
South Carolina
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Roll-Your-Own Tobacco Tax
Yes
S.C. CODE ANN. §§ 12-21-620 and 12-21-800
2
Yes/No
null
1/1/1995
1/1/1995
(33.998821303000454, -81.04537120699968)
1
LEG
1010LEG
674ERO
10GRP
380
2,025
2
KY
Kentucky
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Chewing Tobacco Tax ($ per ounce)
0.0475
KY. REV. STAT. ANN. § 138.140
0.0475
Money
If the container, pouch, or package on which the tax is levied contains more than sixteen (16) ounces by net weight, the rate that shall be applied to the unit shall equal the sum of sixty-five cents ($0.65) plus nineteen cents ($0.19) for each increment of four (4) ounces or portion thereof exceeding sixteen (16) ounces sold.
3/27/2013
7/1/2013
(37.645970271000465, -84.77497104799966)
2
LEG
1020LEG
680CHW
10GRP
408
2,025
2
MD
Maryland
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Type of Tax
Wholesale Price
MD. CODE ANN. TAX-GEN §§ 12-101 and 12-105
0
null
null
4/27/1999
7/1/2000
(39.29058096400047, -76.60926011099963)
4
LEG
1010LEG
674ERO
10GRP
383
2,025
2
VA
Virginia
Legislation - Tax Combustible Tobacco
Pipe Tobacco
OSH
Restrictions
Pipe Tobacco Tax ($ per ounce)
No Provision
null
0
Money
null
null
null
(37.54268067400045, -78.45789046299967)
2
LEG
1010LEG
673EPT
10GRP
377
2,025
2
AK
Alaska
Legislation - Tax Non-Combustible Tobacco
Moist Snuff 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
681EMS
10GRP
391
2,025
2
AR
Arkansas
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Type of Tax
Manufacturer's Sales Price
ARK.CODE ANN. §§ 26-57-208(2)(A), 26-57-803(b), 26-57-805(a)(1), and 26-57-1102(a)(1)
0
null
null
5/8/2003
6/1/2003
(34.74865012400045, -92.27449074299966)
4
LEG
1020LEG
680CHW
10GRP
410
2,025
2
DE
Delaware
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Tax Stamp Required
Yes
DEL. CODE ANN. tit. 30 § 5315
2
Ranking
null
null
null
(39.008830667000495, -75.57774116799965)
1
LEG
1030LEG
690CET
12GRP
349
2,025
2
UT
Utah
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Roll-Your-Own Tobacco Tax
Yes
UTAH CODE ANN. §§ 59-14-102 and 59-14-302
2
Yes/No
null
1/1/1995
1/1/1995
(39.360700171000474, -111.58713063499971)
1
LEG
1010LEG
674ERO
10GRP
380
2,025
2
SC
South Carolina
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Type of Tax
Manufacturer's Price
S.C. CODE ANN. §§ 12-21-620 (2) and 12-21-800
0
null
null
2/28/1996
3/1/1996
(33.998821303000454, -81.04537120699968)
4
LEG
1020LEG
680CHW
10GRP
410
2,025
2
PR
Puerto Rico
Legislation - Tax Non-Combustible Tobacco
Chewing Tobacco
OSH
Restrictions
Type of Tax
No Provision
null
0
null
null
null
null
(18.220833, -66.590149)
4
LEG
1020LEG
680CHW
10GRP
410
2,025
2
PW
Palau
Legislation - Tax Combustible Tobacco
Cigar
OSH
Restrictions
Cigar Tax ($ each)
No Provision
null
0
Money
null
null
null
(7.514979999999999, 134.58251999999993)
2
LEG
1010LEG
671CIG
10GRP
413
2,025
2
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
2
VT
Vermont
Legislation - Tax Combustible Tobacco
Cigar
OSH
Restrictions
Cigar Tax
Yes
null
2
Yes/No
null
null
null
(43.62538123900049, -72.51764079099962)
1
LEG
1010LEG
671CIG
10GRP
412
2,025
2
ME
Maine
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Type of Tax
Wholesale Sales Price
ME. REV. STAT. ANN. tit. 36, §§ 4401 and 4403
0
null
null
6/24/2005
10/1/2005
(45.254228894000505, -68.98503133599962)
4
LEG
1010LEG
674ERO
10GRP
383
2,025
2
WI
Wisconsin
Legislation - Tax Non-Combustible Tobacco
Dry Snuff Tobacco
OSH
Restrictions
Dry Snuff Tobacco Tax
Yes
WIS. STAT. §§ 139.75 and 139.76
2
Yes/No
null
1/1/1995
1/1/1995
(44.39319117400049, -89.81637074199966)
1
LEG
1020LEG
682EDS
10GRP
392
2,025
2
HI
Hawaii
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
(21.304850435000446, -157.85774940299973)
2
LEG
1010LEG
674ERO
10GRP
381
2,025
2
GA
Georgia
Legislation - Tax Combustible Tobacco
Little Cigar
OSH
Restrictions
Little Cigar Tax ($ per pack of 20)
0.0500
GA. CODE ANN. § 48-11-2
0.05
Money
null
null
null
(32.83968109300048, -83.62758034599966)
2
LEG
1010LEG
672LCG
10GRP
417
2,025
2
PR
Puerto Rico
Legislation - Tax Non-Combustible Tobacco
Moist Snuff Tobacco
OSH
Restrictions
Type of Tax
Per Ounce
13 L.P.R.A. § 31633
0
null
null
4/29/2017
4/29/2017
(18.220833, -66.590149)
4
LEG
1020LEG
681EMS
10GRP
391
2,025
2
FL
Florida
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Percent Value
85
FLA. STAT. ANN. §§ 210.276, 210.25 and 210.30
85
Number
null
5/27/2009
7/1/2009
(28.932040377000476, -81.92896053899966)
3
LEG
1010LEG
674ERO
10GRP
382
2,025
2
MT
Montana
Legislation - Tax Combustible Tobacco
Pipe Tobacco
OSH
Restrictions
Pipe Tobacco Tax ($ per ounce)
No Provision
null
0
Money
null
null
null
(47.06652897200047, -109.42442064499971)
2
LEG
1010LEG
673EPT
10GRP
377
2,025
2
NM
New Mexico
Legislation - Tax Non-Combustible Tobacco
Dry Snuff 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
1020LEG
682EDS
10GRP
394
2,025
2
NJ
New Jersey
Legislation - Tax Combustible Tobacco
Roll-Your-Own Tobacco
OSH
Restrictions
Roll-Your-Own 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
1010LEG
674ERO
10GRP
380
2,025
2
OH
Ohio
Legislation - Tax Non-Combustible Tobacco
Dry Snuff Tobacco
OSH
Restrictions
Dry Snuff Tobacco Tax
Yes
OHIO REV. CODE ANN. §§ 5743.01 and 5743.51
2
Yes/No
null
1/1/1995
1/1/1995
(40.06021014100048, -82.40426005599966)
1
LEG
1020LEG
682EDS
10GRP
392
2,025
2
KS
Kansas
Legislation - Tax Stamp
Tax Stamp
OSH
Requirements
Other Requirements
No Provision
null
0
Ranking
null
null
null
(38.34774030000045, -98.20078122699965)
4
LEG
1030LEG
690CET
12GRP
352
2,025
2
MD
Maryland
Legislation - Tax Combustible Tobacco
Pipe Tobacco
OSH
Restrictions
Pipe Tobacco Tax
Yes
MD. CODE ANN. TAX-GEN §§ 12-101 and 12-105
2
Yes/No
null
4/27/1999
7/1/2000
(39.29058096400047, -76.60926011099963)
1
LEG
1010LEG
673EPT
10GRP
376