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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2,023 | 4 | TX | Texas | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | 6/16/2009 | 9/1/2009 | (31.827240407000488, -99.42677020599967) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,023 | 4 | UT | Utah | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (39.360700171000474, -111.58713063499971) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,023 | 4 | MD | Maryland | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (39.29058096400047, -76.60926011099963) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 1020LEG | 683EST | 10GRP | 396 |
2,023 | 4 | 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 |
2,023 | 4 | AL | Alabama | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 0.675 | ALA. CODE § 40-25-2 | 0.675 | Money | null | 9/17/2015 | 10/1/2015 | (32.84057112200048, -86.63186076199969) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe 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 | 673EPT | 10GRP | 376 |
2,023 | 4 | LA | Louisiana | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist 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 | 681EMS | 10GRP | 388 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | KY. REV. STAT. ANN. § 138.140 | 0 | null | HB 366 recodified §138.130 | 3/18/2005 | 8/1/2005 | (37.645970271000465, -84.77497104799966) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | NC | North Carolina | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Cost Price | N.C. GEN. STAT. §§ 105-113.35 and 105-113.4 | 0 | null | null | null | null | (35.466220975000454, -79.15925046299964) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | WA | Washington | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (47.52227862900048, -120.47001078999972) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 5 | S.C. CODE ANN. §§ 12-21-620 and 12-21-800 | 5 | Number | null | 2/28/1996 | 3/1/1996 | (33.998821303000454, -81.04537120699968) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | PW | Palau | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (7.514979999999999, 134.58251999999993) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 65.03 | HB 595 | 65.03 | Number | null | 6/25/2013 | 8/1/2013 | (43.65595011300047, -71.50036091999965) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Product Value | N.M. STAT. ANN. §§ 7-12A-2 and 7-12A-3 | 0 | null | null | 1/1/1995 | 1/1/1995 | (34.52088095200048, -106.24058098499967) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | UT | Utah | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | 3/22/2011 | 7/1/2011 | (39.360700171000474, -111.58713063499971) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (34.865970280000454, -111.76381127699972) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | OH | Ohio | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe 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 | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | AS | American Samoa | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (-14.3016396, -170.69618149999997) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | NY | New York | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (42.82700103200045, -75.54397042699964) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Sales Price | CONN. GEN. STAT. ANN. §§ 12-330a and 12-330c | 0 | null | null | 9/8/2009 | 10/1/2009 | (41.56266102000046, -72.64984095199964) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | KY. REV. STAT. ANN. § 138.140 | 2 | Yes/No | null | 3/18/2005 | 8/1/2005 | (37.645970271000465, -84.77497104799966) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,023 | 4 | 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 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Combustible Tobacco | Little 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 | 672LCG | 10GRP | 418 |
2,023 | 4 | CA | California | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 2.870 | CAL. REV & TAX CODE § 30130.51 | 2.87 | Money | null | 10/31/2016 | 4/1/2017 | (37.63864012300047, -120.99999953799971) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe Tobacco Tax ($ per ounce) | 0.2875 | ARIZ. REV. STAT. ANN. §§ 42-3052, 42-3251, 42-3251.01 and 42-3371 | 0.2875 | Money | null | 11/7/2006 | 12/7/2006 | (34.865970280000454, -111.76381127699972) | 2 | LEG | 1010LEG | 673EPT | 10GRP | 377 |
2,023 | 4 | DE | Delaware | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 30 | DEL. CODE ANN. tit. 30, § 5305 | 30 | Number | Moist snuff is taxed at a rate of $0.920 per ounce. | 7/3/2017 | 9/1/2017 | (39.008830667000495, -75.57774116799965) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | MI | Michigan | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Price | MICH. COMP. LAWS § 205.427 | 0 | null | null | 6/24/2004 | 7/1/2004 | (44.6613195430005, -84.71439026999968) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | 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 |
2,023 | 4 | PW | Palau | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (7.514979999999999, 134.58251999999993) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | WI | Wisconsin | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 71 | WIS. STAT. §§ 139.75 and 139.76 | 71 | Number | null | 6/29/2009 | 6/30/2009 | (44.39319117400049, -89.81637074199966) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | MI | Michigan | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | MICH. COMP. LAWS § 205.427 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (44.6613195430005, -84.71439026999968) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | FL | Florida | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | FLA. STAT. ANN. §§ 210.25 and 210.30 | 0 | null | null | 1/1/1995 | 1/1/1995 | (28.932040377000476, -81.92896053899966) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | OK | Oklahoma | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (35.47203135600046, -97.52107021399968) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | DE | Delaware | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | 30 | DEL. CODE ANN. tit. 30, § 5305 | 30 | Number | null | 7/3/2017 | 9/1/2017 | (39.008830667000495, -75.57774116799965) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own 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 | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | 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 | NV | Nevada | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Price | NEV. REV. STAT. ANN. § 370.450 | 0 | null | null | null | null | (39.493240390000494, -117.07184056399967) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | CO | Colorado | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | 50 | Colo. Rev. Stat. §§ 39-28.5-102 and 39-28.5-102.5 | 50 | Number | Modified Risk Tobacco Products are taxed at the rate of 15% of the Manufacturer's List Price. | 11/2/2020 | 1/1/2021 | (38.843840757000464, -106.13361092099967) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,023 | 4 | MP | Northern Mariana Islands | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (15.0979, 145.6739) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | 3.00 | CONN. GEN. STAT. ANN. §12-330c | 3 | Money | If a specific product is approved by FDA as a Modified Risk Tobacco Product, its tax shall be reduced by 50 percent. | 10/25/2017 | 12/1/2017 | (41.56266102000046, -72.64984095199964) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | No Provision | null | 0 | Yes/No | null | null | null | (41.70828019300046, -71.52247031399963) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | AR | Arkansas | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (34.74865012400045, -92.27449074299966) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Combustible Tobacco | Roll-Your-Own 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 | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's List Price | MISS. CODE ANN. §§ 27-69-3 and 27-69-13 | 0 | null | null | 1/1/1995 | 1/1/1995 | (32.745510099000455, -89.53803082499968) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | MT | Montana | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 50 | MONT. CODE ANN. § 16-11-111 (7) | 50 | Number | null | 4/28/2005 | 7/27/2005 | (47.06652897200047, -109.42442064499971) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | VT | Vermont | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | No Provision | null | 0 | Ranking | null | null | null | (43.62538123900049, -72.51764079099962) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | ME | Maine | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 2.000 | ME. REV. STAT. ANN. tit. 36, § 4365 | 2 | Money | null | 6/24/2005 | 9/19/2005 | (45.254228894000505, -68.98503133599962) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | DE | Delaware | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff 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 | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | WA | Washington | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (47.52227862900048, -120.47001078999972) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.65595011300047, -71.50036091999965) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (34.865970280000454, -111.76381127699972) | 3 | LEG | 1020LEG | 681EMS | 10GRP | 390 |
2,023 | 4 | ND | North Dakota | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | 3/29/2001 | 8/1/2001 | (47.47531977900047, -100.11842104899966) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | 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 |
2,023 | 4 | MI | Michigan | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (44.6613195430005, -84.71439026999968) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.682630005000476, -114.3637300419997) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Percent Value | 80 | D.C. Code Ann. § 47-2402 and OTR Tax Notice 2021-08 | 80 | Number | null | null | 10/1/2021 | (38.89037138500049, -77.03196112699965) | 3 | LEG | 1020LEG | 683EST | 10GRP | 398 |
2,023 | 4 | 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 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (33.998821303000454, -81.04537120699968) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | OH | Ohio | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 1.600 | OHIO REV. CODE ANN. § 5743.02 | 1.6 | Money | null | 6/30/2015 | 7/1/2015 | (40.06021014100048, -82.40426005599966) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | D.C. CODE ANN. § 47-2402 and OTR Notice 2015-02 | 2 | Yes/No | null | 9/8/2015 | 10/1/2015 | (38.89037138500049, -77.03196112699965) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | NE | Nebraska | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | NEB. REV. STAT. §§ 77-4007 and 77-4008 | 0 | null | null | 3/18/2009 | 10/1/2009 | (41.6410409880005, -99.36572062299967) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | FL | Florida | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | FLA. STAT. ANN. § 210.05 | 2 | Ranking | null | null | null | (28.932040377000476, -81.92896053899966) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff 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 | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | 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 |
2,023 | 4 | PR | Puerto Rico | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry 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 | 682EDS | 10GRP | 393 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax | Yes | D.C. CODE ANN. §§ 47-2401; 47-2402.01 and OTR Notice 2015-02 | 2 | Yes/No | null | 9/8/2015 | 10/1/2015 | (38.89037138500049, -77.03196112699965) | 1 | LEG | 1020LEG | 683EST | 10GRP | 396 |
2,023 | 4 | 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 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.48501028300046, -88.99771017799969) | 2 | LEG | 1020LEG | 682EDS | 10GRP | 393 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | Yes | N.J. REV. STAT. § 54:40A-11 | 2 | Ranking | null | 10/31/2008 | 10/31/2008 | (40.13057004800049, -74.27369128799967) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,023 | 4 | MI | Michigan | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (44.6613195430005, -84.71439026999968) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | AR | Arkansas | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Manufacturer's Sales Price | ARK.CODE ANN. §§ 26-57-203, 26-57-208, 26-57-803 | 0 | null | null | 1/1/1995 | 1/1/1995 | (34.74865012400045, -92.27449074299966) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | GA | Georgia | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (32.83968109300048, -83.62758034599966) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | OR | Oregon | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (44.56744942400047, -120.15503132599969) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,023 | 4 | CO | Colorado | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (38.843840757000464, -106.13361092099967) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
2,023 | 4 | WI | Wisconsin | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Percent Value | 71 | WIS. STAT. §§ 139.75 and 139.76 | 71 | Number | null | 6/29/2009 | 6/30/2009 | (44.39319117400049, -89.81637074199966) | 3 | LEG | 1020LEG | 683EST | 10GRP | 398 |
2,023 | 4 | OR | Oregon | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 65 | OR. REV. STAT. §§ 323.500 and 323.505 | 65 | Number | null | 11/5/1996 | 2/1/1997 | (44.56744942400047, -120.15503132599969) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | 6.6 | TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005 | 6.6 | Number | null | 7/4/2002 | 7/15/2002 | (35.68094058000048, -85.77449091399967) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | MT | Montana | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (47.06652897200047, -109.42442064499971) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | UT | Utah | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | UTAH CODE ANN. §§ 59-14-102 and 59-14-302 | 0 | null | null | 3/17/2008 | 7/1/2008 | (39.360700171000474, -111.58713063499971) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | NM | New Mexico | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (34.52088095200048, -106.24058098499967) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (32.745510099000455, -89.53803082499968) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | WA | Washington | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 683EST | 10GRP | 396 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | 35 ILL. COMP. STAT. ANN. § 143/10-10 | 0 | null | null | 6/15/2012 | 1/1/2013 | (40.48501028300046, -88.99771017799969) | 4 | LEG | 1020LEG | 681EMS | 10GRP | 391 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (34.865970280000454, -111.76381127699972) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,023 | 4 | WA | Washington | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | 95 | WASH. REV. CODE ANN. §§ 82.26.010 and 82.26.020 | 95 | Number | null | 4/23/2010 | 5/1/2010 | (47.52227862900048, -120.47001078999972) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | 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 |
2,023 | 4 | 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 |
2,023 | 4 | IL | Illinois | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (40.48501028300046, -88.99771017799969) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,023 | 4 | WA | Washington | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 95 | WASH. REV. CODE ANN. §§ 82.26.010 and 82.26.020 | 95 | Number | null | 4/23/2010 | 5/1/2010 | (47.52227862900048, -120.47001078999972) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Percent Value | 80 | R.I. GEN. LAWS § 44-20-13.2 | 80 | Number | null | 4/10/2009 | 4/10/2009 | (41.70828019300046, -71.52247031399963) | 3 | LEG | 1010LEG | 673EPT | 10GRP | 378 |
2,023 | 4 | MS | Mississippi | 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 | (32.745510099000455, -89.53803082499968) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,023 | 4 | ND | North Dakota | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (47.47531977900047, -100.11842104899966) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | NH | New Hampshire | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Wholesale Sales Price | HB 595 | 0 | null | null | 6/17/2003 | 7/1/2003 | (43.65595011300047, -71.50036091999965) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A | 0 | null | null | null | null | (43.682630005000476, -114.3637300419997) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | AK | Alaska | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | ALASKA STAT. § 43.50.300 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (64.84507995700051, -147.72205903599973) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | 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 |
2,023 | 4 | FL | Florida | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 85 | FLA. STAT. ANN. §§ 210.276 and 210.30 | 85 | Number | null | 5/27/2009 | 7/1/2009 | (28.932040377000476, -81.92896053899966) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (32.745510099000455, -89.53803082499968) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,023 | 4 | MO | Missouri | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (38.635790776000476, -92.56630005299968) | 1 | LEG | 1010LEG | 671CIG | 10GRP | 412 |
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