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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2,023 | 4 | TX | Texas | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (31.827240407000488, -99.42677020599967) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | FL | Florida | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | FLA. STAT. ANN. §§ 210.25 and 210.30 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (28.932040377000476, -81.92896053899966) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | KS | Kansas | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Sales Price | KAN. STAT. ANN. §§ 79-3301 and 79-3371 | 0 | null | null | 5/11/1996 | 5/11/1996 | (38.34774030000045, -98.20078122699965) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | 0.5500 | PA. STAT. ANN. tit. 72 § 8202–A | 0.55 | Money | null | 7/13/2016 | 7/13/2016 | (40.79373015200048, -77.86070029399963) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | AL | Alabama | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (32.84057112200048, -86.63186076199969) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | LA | Louisiana | 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 | (31.31266064400046, -92.44568007099969) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,023 | 4 | WI | Wisconsin | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's List Price | WIS. STAT. §§ 139.75 and 139.76 | 0 | null | null | 1/1/1995 | 1/1/1995 | (44.39319117400049, -89.81637074199966) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,023 | 4 | 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 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (43.65595011300047, -71.50036091999965) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 30 | N.J. REV. STAT. §§ 54:40B-2 and 54:40B-3 | 30 | Number | null | 1/11/2002 | 2/1/2002 | (40.13057004800049, -74.27369128799967) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | OR | Oregon | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | OR. REV. STAT. § 323.505(2)(b) | 0 | null | null | 8/16/2001 | 1/1/2002 | (44.56744942400047, -120.15503132599969) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | PR | Puerto Rico | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax | Yes | 13 L.P.R.A. § 31633 | 2 | Yes/No | null | 4/29/2017 | 4/29/2017 | (18.220833, -66.590149) | 1 | LEG | 1020LEG | 682EDS | 10GRP | 392 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (38.89037138500049, -77.03196112699965) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | MO | Missouri | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | MO. REV. STAT. § 149.015 | 2 | Ranking | null | 7/1/1993 | 10/1/1993 | (38.635790776000476, -92.56630005299968) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,023 | 4 | PW | Palau | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (7.514979999999999, 134.58251999999993) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 25 | N.M. Stat. Ann. § 7-12A-3 | 25 | Number | Tax shall not exceed $0.50 per cigar. | 4/4/2019 | 7/1/2019 | (34.52088095200048, -106.24058098499967) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (41.70828019300046, -71.52247031399963) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | VI | U.S. Virgin Islands | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | Yes | 33 V.I.C. § 42 | 2 | Yes/No | null | 6/18/1986 | null | (18.335765, -64.896335) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,023 | 4 | NE | Nebraska | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 20 | NEB. REV. STAT. §§ 77-4007 and 77-4008 | 20 | Number | null | 4/11/2002 | 10/1/2002 | (41.6410409880005, -99.36572062299967) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax | Yes | TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (35.68094058000048, -85.77449091399967) | 1 | LEG | 1020LEG | 682EDS | 10GRP | 392 |
2,023 | 4 | PR | Puerto Rico | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | 13 L.P.R.A. § 31625a | 2 | Yes/No | null | 4/29/2017 | 4/29/2017 | (18.220833, -66.590149) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | OK | Oklahoma | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | 60 | OKLA. STAT. tit. 68, §§ 401, 402, 402-1, and 402-3 | 60 | Number | null | 5/21/2004 | 1/1/2005 | (35.47203135600046, -97.52107021399968) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | ND | North Dakota | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (47.47531977900047, -100.11842104899966) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | SD | South Dakota | Legislation - Tax Non-Combustible Tobacco | Dry Snuff 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 | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | NV | Nevada | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (39.493240390000494, -117.07184056399967) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (40.48501028300046, -88.99771017799969) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,021 | 3 | PW | Palau | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | No Provision | null | 0 | Yes/No | null | null | null | (7.514979999999999, 134.58251999999993) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (43.65595011300047, -71.50036091999965) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (11.3246908, 166.84174239999993) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,023 | 4 | OH | Ohio | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Price | HB 166 | 0 | null | null | 12/22/1992 | 12/22/1992 | (40.06021014100048, -82.40426005599966) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | SD | South Dakota | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (44.353130053000484, -100.3735306369997) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | WI | Wisconsin | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (44.39319117400049, -89.81637074199966) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | 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 |
2,023 | 4 | DE | Delaware | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (39.008830667000495, -75.57774116799965) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | NC | North Carolina | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | N.C. GEN. STAT. §§ 105-113.35 and 105-113.4 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (35.466220975000454, -79.15925046299964) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 30 | N.J. REV. STAT. § 54:40B-3(a) | 30 | Number | Moist snuff is taxed at a rate of $0.750 per ounce. | 7/8/2006 | 8/1/2006 | (40.13057004800049, -74.27369128799967) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | AR | Arkansas | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | 68 | ARK.CODE ANN. §§ 26-57-203, 26-57-208, 26-57-803, 26-57-805 and 26-57-1102 | 68 | Number | null | 4/6/2009 | 3/1/2009 | (34.74865012400045, -92.27449074299966) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,023 | 4 | HI | Hawaii | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (21.304850435000446, -157.85774940299973) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (34.865970280000454, -111.76381127699972) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | AK | Alaska | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (64.84507995700051, -147.72205903599973) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | 6/27/2008 | 6/27/2008 | (41.70828019300046, -71.52247031399963) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | DE | Delaware | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | DEL. CODE ANN. tit. 30 § 5305 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (39.008830667000495, -75.57774116799965) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | OH | Ohio | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (40.06021014100048, -82.40426005599966) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | OH | Ohio | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 683EST | 10GRP | 396 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | Wholesale Cost Price | TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005 | 0 | null | null | 7/4/2002 | 7/15/2002 | (35.68094058000048, -85.77449091399967) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,023 | 4 | WA | Washington | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own 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 | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Dry Snuff 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 | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | 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 |
2,023 | 4 | AS | American Samoa | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax | Yes | A.S.C.A. § 11.1002 | 2 | Yes/No | null | 1/1/2007 | 1/1/2007 | (-14.3016396, -170.69618149999997) | 1 | LEG | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | TX | Texas | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | Yes | TEX. TAX CODE §§ 155.001, 155.0211, and 155.021 | 2 | Yes/No | Graduated increase implemented from a bill enacted in 2009. | 6/16/2009 | 9/1/2009 | (31.827240407000488, -99.42677020599967) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,023 | 4 | MI | Michigan | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | MICH. COMP. LAWS § 205.427 | 0 | null | null | 1/1/1995 | 1/1/1995 | (44.6613195430005, -84.71439026999968) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | IA | Iowa | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | IOWA CODE ANN. §§ 453A.42 and 453A.43 | 0 | null | null | 1/1/1995 | 1/1/1995 | (42.46940091300047, -93.81649055599968) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,023 | 4 | AR | Arkansas | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (34.74865012400045, -92.27449074299966) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A | 0 | null | null | 1/1/1995 | 1/1/1995 | (43.682630005000476, -114.3637300419997) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,023 | 4 | ID | Idaho | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | 40 | IDAHO CODE §§ 63-2552 and 63-2552A | 40 | Number | null | null | null | (43.682630005000476, -114.3637300419997) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,023 | 4 | CA | California | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | CAL. REV. & TAX CODE § 30123 | 2 | Yes/No | The tax on smoked tobacco products other than cigarettes is determined annually as of March 1st by the California Board of Equalization. | 1/1/1995 | 1/1/1995 | (37.63864012300047, -120.99999953799971) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | MN | Minnesota | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing 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 | 680CHW | 10GRP | 407 |
2,023 | 4 | FL | Florida | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (28.932040377000476, -81.92896053899966) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | KY. REV. STAT. ANN. § 138.140 | 0 | null | null | 3/27/2013 | 7/1/2013 | (37.645970271000465, -84.77497104799966) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | WV | West Virginia | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 1.200 | W. VA. CODE § 11-17-3 | 1.2 | Money | null | 6/13/2016 | 7/1/2016 | (38.66551020200046, -80.71264013499967) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | PW | Palau | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (7.514979999999999, 134.58251999999993) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,023 | 4 | WA | Washington | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | Yes | WASH. REV. CODE ANN. §§ 82.26.010 and 82.26.020 | 2 | Yes/No | null | 4/23/2010 | 5/1/2010 | (47.52227862900048, -120.47001078999972) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,023 | 4 | WY | Wyoming | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.23554134300048, -108.10983035299967) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | AS | American Samoa | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (-14.3016396, -170.69618149999997) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (32.745510099000455, -89.53803082499968) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Distributor Sales Price | KY. REV. STAT. ANN. § 138.140 | 0 | null | HB 366 recodified §138.130 | 3/22/2013 | 8/1/2013 | (37.645970271000465, -84.77497104799966) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | WI | Wisconsin | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's List Price | WIS. STAT. §§ 139.75 and 139.76 | 0 | null | null | 6/29/2009 | 6/30/2009 | (44.39319117400049, -89.81637074199966) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | Yes | HB 595 | 2 | Yes/No | null | 6/17/2003 | 7/1/2003 | (43.65595011300047, -71.50036091999965) | 1 | LEG | 1020LEG | 684EDT | 10GRP | 400 |
2,023 | 4 | LA | Louisiana | Legislation - Tax Non-Combustible Tobacco | Dry 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 | 682EDS | 10GRP | 394 |
2,023 | 4 | HI | Hawaii | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | 70 | HAW. REV. STAT. §§ 245-1 and 245-3 | 70 | Number | null | 5/8/2009 | 9/30/2009 | (21.304850435000446, -157.85774940299973) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | TENN. CODE ANN. §§ 67-4-1001 (17) and 67-4-1005 | 2 | Yes/No | null | 7/14/2002 | 7/15/2002 | (35.68094058000048, -85.77449091399967) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,023 | 4 | GU | Guam | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (13.444304, 144.793731) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (38.89037138500049, -77.03196112699965) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (11.3246908, 166.84174239999993) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,023 | 4 | GU | Guam | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | 3.312 | 11 GUAM CODE ANN. § 26603 | 3.312 | Money | Based on the rate of Fifty-three Dollars ($53.00) per pound for all other tobacco products to be prorated in accordance with the size of the package to be taxed. | 8/11/2018 | 10/1/2018 | (13.444304, 144.793731) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (41.56266102000046, -72.64984095199964) | 3 | LEG | 1020LEG | 683EST | 10GRP | 398 |
2,023 | 4 | VA | Virginia | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (37.54268067400045, -78.45789046299967) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,023 | 4 | IL | Illinois | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | 35 ILL. COMP. STAT. ANN. §§ 143/10-5 and 143/10-10 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (40.48501028300046, -88.99771017799969) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | IA | Iowa | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (42.46940091300047, -93.81649055599968) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,023 | 4 | IN | Indiana | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (39.766910452000445, -86.14996019399968) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | FL | Florida | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (28.932040377000476, -81.92896053899966) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (34.865970280000454, -111.76381127699972) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (41.56266102000046, -72.64984095199964) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (37.645970271000465, -84.77497104799966) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,023 | 4 | SD | South Dakota | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale purchase price | S.D. CODIFIED LAWS ANN. § 10-50-61 | 0 | null | null | 11/7/2006 | 1/1/2007 | (44.353130053000484, -100.3735306369997) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | TX | Texas | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 1020LEG | 683EST | 10GRP | 396 |
2,023 | 4 | DE | Delaware | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (39.008830667000495, -75.57774116799965) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | 25 | N.M. STAT. ANN. §§ 7-12A-2 and 7-12A-3 | 25 | Number | null | null | null | (34.52088095200048, -106.24058098499967) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | 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 |
2,023 | 4 | WV | West Virginia | Legislation - Tax Combustible Tobacco | 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 | 671CIG | 10GRP | 414 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | 3.5100 | MASS. GEN. LAWS ANN. ch. 64C, §§ 6, 7A and 7C | 3.51 | Money | null | 7/25/2013 | 8/1/2013 | (42.27687047000046, -72.08269067499964) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (40.48501028300046, -88.99771017799969) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.48501028300046, -88.99771017799969) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | NY | New York | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (42.82700103200045, -75.54397042699964) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | IN | Indiana | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 0.995 | IND. CODE ANN. § 6-7-1-12 (a)(1) | 0.995 | Money | null | 5/10/2007 | 7/1/2007 | (39.766910452000445, -86.14996019399968) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | VT | Vermont | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 3.080 | VT. STAT. ANN. tit. 32, § 7811 | 3.08 | Money | null | 6/5/2015 | 7/1/2015 | (43.62538123900049, -72.51764079099962) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | 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 |
2,023 | 4 | MT | Montana | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | MONT. CODE ANN. §§ 16-11-102 and 16-11-111 | 0 | null | null | 4/28/2005 | 7/27/2005 | (47.06652897200047, -109.42442064499971) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | NV | Nevada | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | NEV. REV. STAT. ANN. § 370.450 | 0 | null | null | 1/1/1995 | 1/1/1995 | (39.493240390000494, -117.07184056399967) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | 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 |
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