Morguefile.com
Connecticut and New York levy the highest cigarette taxes of any state, according to a new analysis from the Tax Foundation based on 2016 data.
State taxes on a 20-pack of cigarettes in those two states stood at $4.35, the Tax Foundation study found. That amount is on top of a federal rate of more than $1 per 20-pack.
The state that levies the lowest taxes on cigarettes is Missouri, whose tax rate is 17 cents per pack. Nationwide, state cigarette taxes average $1.73 per pack.
Some local jurisdictions impose cigarette taxes. State, county and municipal taxes in Chicago amount to $6.16 per pack, the foundation reported.
Though some states earmark cigarette tax revenues to fix structural budget problems, cigarette tax revenue has been dropping because fewer people smoke, the study pointed out. In turn, state cigarette tax structures have become a less reliable revenue source and have created openings for intrastate smuggling, the foundation’s report said.
--
How States Tax Cigarettes
| Rank | State | State Cigarette Taxes per 20-Pack |
| 1 | Connecticut | $4.35 |
| 1 | New York | $4.35 |
| 3 | Rhode Island | $4.25 |
| 4 | Massachusetts | $3.51 |
| 5 | Hawaii | $3.20 |
| 6 | Vermont | $3.08 |
| 7 | Minnesota | $3.04 |
| 8 | Washington | $3.03 |
| 9 | California | $2.87 |
| 10 | New Jersey | $2.70 |
| 11 | Pennsylvania | $2.60 |
| 12 | Wisconsin | $2.52 |
| 13 | Delaware | $2.10 |
| 14 | Oklahoma | $2.03 |
| 15 | Alaska | $2.00 |
| 15 | Arizona | $2.00 |
| 15 | Maine | $2.00 |
| 15 | Maryland | $2.00 |
| 15 | Michigan | $2.00 |
| 20 | Illinois | $1.98 |
| 21 | Nevada | $1.80 |
| 22 | New Hampshire | $1.78 |
| 23 | Montana | $1.70 |
| 23 | Utah | $1.70 |
| 25 | New Mexico | $1.66 |
| 26 | Ohio | $1.60 |
| 27 | South Dakota | $1.53 |
| 28 | Texas | $1.41 |
| 29 | Iowa | $1.36 |
| 30 | Florida | $1.34 |
| 31 | Oregon | $1.33 |
| 32 | Kansas | $1.29 |
| 33 | West Virginia | $1.20 |
| 34 | Arkansas | $1.15 |
| 35 | Kentucky | $1.10 |
| 36 | Louisiana | $1.08 |
| 37 | Indiana | $1.00 |
| 38 | Colorado | $0.84 |
| 39 | Mississippi | $0.68 |
| 40 | Alabama | $0.68 |
| 41 | Nebraska | $0.64 |
| 42 | Tennessee | $0.62 |
| 43 | Wyoming | $0.60 |
| 44 | Idaho | $0.57 |
| 44 | South Carolina | $0.57 |
| 46 | North Carolina | $0.45 |
| 47 | North Dakota | $0.44 |
| 48 | Georgia | $0.37 |
| 49 | Virginia | $0.30 |
| 50 | Missouri | $0.17 |
