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2,023 | 4 | DC | District of Columbia | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (38.89037138500049, -77.03196112699965) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (35.68094058000048, -85.77449091399967) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | MO | Missouri | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (38.635790776000476, -92.56630005299968) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | AS | American Samoa | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (-14.3016396, -170.69618149999997) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | NY | New York | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (42.82700103200045, -75.54397042699964) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | AR | Arkansas | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax | Yes | ARK.CODE ANN. §§ 26-57-203, 26-57-208, 26-57-803 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (34.74865012400045, -92.27449074299966) | 1 | LEG | 1020LEG | 681EMS | 10GRP | 388 |
2,023 | 4 | OK | Oklahoma | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | Factory List Price | OKLA. STAT. tit. 68, §§ 401, 402, 402-1, and 402-3 | 0 | null | null | null | null | (35.47203135600046, -97.52107021399968) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | MP | Northern Mariana Islands | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (15.0979, 145.6739) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Price Paid By Licensee/Unclassified Acquirer | MASS. GEN. LAWS ANN. ch. 64c, §§ 6, 7A(a), and 7C(a) | 0 | null | null | 7/31/2002 | 7/24/2002 | (42.27687047000046, -72.08269067499964) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | KY | Kentucky | 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 | (37.645970271000465, -84.77497104799966) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,023 | 4 | 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 |
2,023 | 4 | VA | Virginia | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 10 | VA. CODE ANN. §§ 58.1-1021.01 and 58.1-1021.02 | 10 | Number | null | 6/6/2004 | 3/1/2005 | (37.54268067400045, -78.45789046299967) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (41.56266102000046, -72.64984095199964) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | ME | Maine | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | No Provision | ME. REV. STAT. ANN. tit. 36, §§ 4401 and 4403 | 0 | Number | null | 5/28/2009 | 7/1/2009 | (45.254228894000505, -68.98503133599962) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (42.27687047000046, -72.08269067499964) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (41.56266102000046, -72.64984095199964) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | ID | Idaho | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (43.682630005000476, -114.3637300419997) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | DE | Delaware | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | DEL. CODE ANN. tit. 30 § 5305 | 0 | null | null | 1/1/1995 | 1/1/1995 | (39.008830667000495, -75.57774116799965) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | VI | U.S. Virgin Islands | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | Cost Price | 33 V.I.C. § 42 | 0 | null | null | 6/18/1986 | null | (18.335765, -64.896335) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | OH | Ohio | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 17 | OHIO REV. CODE ANN. §§ 5743.01 and 5743.51 | 17 | Number | null | 12/22/1992 | 12/22/1992 | (40.06021014100048, -82.40426005599966) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | DE | Delaware | Legislation - Tax Non-Combustible Tobacco | Dissolvable 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) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | CT | Connecticut | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | CONN. GEN. STAT. ANN. §§ 12-330a and 12-330c | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (41.56266102000046, -72.64984095199964) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | SD | South Dakota | Legislation - Tax Non-Combustible Tobacco | Dissolvable 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) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | HI | Hawaii | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Other Requirements | No Provision | null | 0 | Ranking | null | null | null | (21.304850435000446, -157.85774940299973) | 4 | LEG | 1030LEG | 690CET | 12GRP | 352 |
2,023 | 4 | VT | Vermont | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.62538123900049, -72.51764079099962) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (34.865970280000454, -111.76381127699972) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | KY | Kentucky | Legislation - Tax Combustible Tobacco | Little 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 | 672LCG | 10GRP | 419 |
2,023 | 4 | NC | North Carolina | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Cost Price | N.C. GEN. STAT. §§ 105-113.35 and 105-113.4 | 0 | null | null | 1/1/1995 | 1/1/1995 | (35.466220975000454, -79.15925046299964) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,023 | 4 | WV | West Virginia | Legislation - Tax Combustible Tobacco | Pipe Tobacco | 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 | 673EPT | 10GRP | 378 |
2,023 | 4 | HI | Hawaii | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 70 | HAW. REV. STAT. § 245-3(a)(12) | 70 | Number | null | 5/8/2009 | 9/30/2009 | (21.304850435000446, -157.85774940299973) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | MA | Massachusetts | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (42.27687047000046, -72.08269067499964) | 2 | LEG | 1020LEG | 683EST | 10GRP | 397 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (11.3246908, 166.84174239999993) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (40.79373015200048, -77.86070029399963) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | LA | Louisiana | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | Manufacturer's Invoice Price | LA. REV. STAT. ANN. §§ 47:841 and 47:842 | 0 | null | null | null | null | (31.31266064400046, -92.44568007099969) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | 80 | R.I. GEN. LAWS § 44-20-13.2 and 44-20-12 | 80 | Number | null | 4/10/2009 | 4/10/2009 | (41.70828019300046, -71.52247031399963) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | LA | Louisiana | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | LA. REV .STAT. ANN. §§ 47:841(E) and 47:842(15) | 2 | Yes/No | null | 6/20/2000 | 7/1/2000 | (31.31266064400046, -92.44568007099969) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.13057004800049, -74.27369128799967) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,023 | 4 | 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 |
2,023 | 4 | AS | American Samoa | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (-14.3016396, -170.69618149999997) | 3 | LEG | 1010LEG | 672LCG | 10GRP | 418 |
2,023 | 4 | ME | Maine | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe 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 | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | FL | Florida | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Pipe 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 | 1010LEG | 673EPT | 10GRP | 376 |
2,023 | 4 | AL | Alabama | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | ALA. CODE § 40-25-2(a)(10) & (11) | 0 | null | null | 5/16/1984 | 5/16/1984 | (32.84057112200048, -86.63186076199969) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | TN | Tennessee | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 0.620 | TENN. CODE ANN. § 67-4-1004 | 0.62 | Money | null | 6/7/2007 | 7/1/2007 | (35.68094058000048, -85.77449091399967) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | KS | Kansas | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Percent Value | 10 | KAN. STAT. ANN. §§ 79-3301 and 79-3371 | 10 | Number | null | 5/11/1996 | 5/11/1996 | (38.34774030000045, -98.20078122699965) | 3 | LEG | 1010LEG | 671CIG | 10GRP | 414 |
2,023 | 4 | CO | Colorado | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Manufacturer's List Price | COLO. REV. STAT. §§ 39-28.5-102 and 39-28.5-102.5 | 0 | null | null | null | null | (38.843840757000464, -106.13361092099967) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | MT | Montana | Legislation - Tax Non-Combustible Tobacco | Dry Snuff 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 | 682EDS | 10GRP | 395 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | ARIZ. REV. STAT. ANN. §§ 42-1204 and 42-1241 | 0 | null | null | 1/1/1995 | 1/1/1995 | (34.865970280000454, -111.76381127699972) | 4 | LEG | 1010LEG | 674ERO | 10GRP | 383 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Percent Value | 36 | 35 ILL. COMP. STAT. ANN. § 143/10-10 | 36 | Number | Effective Jan. 1, 2013, the tax on moist snuff is $0.03 per ounce, however, the tax on moist snuff shall not exceed 15% of the tax on a pack of cigarettes. | 6/15/2012 | 7/1/2012 | (40.48501028300046, -88.99771017799969) | 3 | LEG | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | NY | New York | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | N.Y. TAX LAW §§ 470 and 471-b | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (42.82700103200045, -75.54397042699964) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | NV | Nevada | Legislation - Tax Combustible Tobacco | Pipe Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | NEV. REV. STAT. ANN. § 370.450 | 0 | null | null | 1/1/1995 | 1/1/1995 | (39.493240390000494, -117.07184056399967) | 4 | LEG | 1010LEG | 673EPT | 10GRP | 379 |
2,023 | 4 | VT | Vermont | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax ($ per ounce) | 4.2308 | VT. STAT. ANN. tit. 32, §§ 7702 and 7771 | 4.2308 | Money | Roll-your-own tobacco is taxed per ounce, separately from pipe tobacco which is taxed by a percentage. | 6/12/2014 | 7/1/2014 | (43.62538123900049, -72.51764079099962) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,023 | 4 | IN | Indiana | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Wholesale Price | IND. CODE ANN. § 6-7-2-7 | 0 | null | null | 5/11/2007 | 7/1/2007 | (39.766910452000445, -86.14996019399968) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 683EST | 10GRP | 396 |
2,023 | 4 | MS | Mississippi | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 0.680 | MISS. CODE ANN. § 27-69-13 | 0.68 | Money | null | 5/15/2009 | 5/15/2009 | (32.745510099000455, -89.53803082499968) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | ME | Maine | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 683EST | 10GRP | 396 |
2,023 | 4 | IL | Illinois | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Tax Stamp Required | Yes | 35 ILL. COMP. STAT. ANN. §§ 130/2 and 130/3 | 2 | Ranking | null | null | null | (40.48501028300046, -88.99771017799969) | 1 | LEG | 1030LEG | 690CET | 12GRP | 349 |
2,023 | 4 | CA | California | Legislation - Tax Non-Combustible Tobacco | Snus 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 | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | WY | Wyoming | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Percent Value | 20 | WYO. STAT. §§ 39-18-101 and 39-18-104 | 20 | Number | null | 3/1/1999 | 7/1/1999 | (43.23554134300048, -108.10983035299967) | 3 | LEG | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | 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 |
2,023 | 4 | MI | Michigan | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Roll-Your-Own Tobacco Tax | Yes | MICH. COMP. LAWS § 205.427 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (44.6613195430005, -84.71439026999968) | 1 | LEG | 1010LEG | 674ERO | 10GRP | 380 |
2,023 | 4 | 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 |
2,023 | 4 | MO | Missouri | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Type of Tax | Manufacturer's Invoice Price | MO. REV. STAT. § 149.160 | 0 | null | null | 7/1/1993 | 10/1/1993 | (38.635790776000476, -92.56630005299968) | 4 | LEG | 1010LEG | 672LCG | 10GRP | 419 |
2,023 | 4 | ID | Idaho | Legislation - Tax Combustible Tobacco | Cigarette | OSH | Restrictions | Cigarette Tax ($ per pack) | 0.570 | IDAHO CODE § 63-2506 | 0.57 | Money | null | 4/15/2005 | 7/1/2003 | (43.682630005000476, -114.3637300419997) | 5 | LEG | 1010LEG | 670CGR | 10GRP | 411 |
2,023 | 4 | IL | Illinois | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (40.48501028300046, -88.99771017799969) | 2 | LEG | 1020LEG | 684EDT | 10GRP | 401 |
2,023 | 4 | MD | Maryland | Legislation - Tax Combustible Tobacco | Little Cigar | 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 | 672LCG | 10GRP | 419 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Barcode/Scannable Code Required | Yes | N.J. REV. STAT. § 54:40A-11 | 2 | Ranking | null | 10/31/2008 | 10/31/2008 | (40.13057004800049, -74.27369128799967) | 2 | LEG | 1030LEG | 690CET | 12GRP | 350 |
2,023 | 4 | AL | Alabama | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (32.84057112200048, -86.63186076199969) | 4 | LEG | 1020LEG | 684EDT | 10GRP | 403 |
2,023 | 4 | NE | Nebraska | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Cigar Tax ($ each) | No Provision | null | 0 | Money | null | null | null | (41.6410409880005, -99.36572062299967) | 2 | LEG | 1010LEG | 671CIG | 10GRP | 413 |
2,023 | 4 | NY | New York | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 75 | N.Y. TAX LAW §§ 470 and 471-b | 75 | Number | null | 6/21/2010 | 7/1/2010 | (42.82700103200045, -75.54397042699964) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | IA | Iowa | Legislation - Tax Non-Combustible Tobacco | Moist Snuff Tobacco | OSH | Restrictions | Moist Snuff Tobacco Tax ($ per ounce) | 1.19 | IOWA CODE ANN. §§ 453A.42 and 453A.43 | 1.19 | Money | null | 3/15/2007 | 3/15/2007 | (42.46940091300047, -93.81649055599968) | 2 | LEG | 1020LEG | 681EMS | 10GRP | 389 |
2,021 | 3 | TX | Texas | Legislation - Tax Combustible Tobacco | Cigar | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (31.827240407000488, -99.42677020599967) | 4 | LEG | 1010LEG | 671CIG | 10GRP | 415 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry 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 | 682EDS | 10GRP | 392 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Combustible Tobacco | Pipe 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 | 673EPT | 10GRP | 379 |
2,023 | 4 | MN | Minnesota | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | 95 | MINN. STAT. §§ 297F.01 and 297F.05 | 95 | Number | null | 5/23/2013 | 7/1/2013 | (46.35564873600049, -94.79420050299967) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | NE | Nebraska | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Type of Tax | Purchase Price | NEB. REV. STAT. §§ 77-4007 and 77-4008 | 0 | null | null | 1/1/1995 | 1/1/1995 | (41.6410409880005, -99.36572062299967) | 4 | LEG | 1020LEG | 683EST | 10GRP | 399 |
2,023 | 4 | NJ | New Jersey | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Wholesale Price | N.J. REV. STAT. §§ 54:40B-2 and 54:40B-3 | 0 | null | null | 1/1/1995 | 1/1/1995 | (40.13057004800049, -74.27369128799967) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,023 | 4 | GA | Georgia | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Type of Tax | Wholesale Cost Price | GA. CODE ANN. § 48-11-2(a)(4) | 0 | null | null | 6/3/2003 | 7/1/2003 | (32.83968109300048, -83.62758034599966) | 4 | LEG | 1020LEG | 680CHW | 10GRP | 410 |
2,023 | 4 | 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 |
2,023 | 4 | DC | District of Columbia | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Dissolvable Tobacco Tax | Yes | D.C. CODE ANN. § 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 | 684EDT | 10GRP | 400 |
2,023 | 4 | OR | Oregon | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (44.56744942400047, -120.15503132599969) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | NY | New York | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 1020LEG | 683EST | 10GRP | 396 |
2,023 | 4 | AZ | Arizona | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Type of Tax | Per Ounce | ARIZ. REV. STAT. ANN. §§ 42-1204 and 42-1241 | 0 | null | null | 1/1/1995 | 1/1/1995 | (34.865970280000454, -111.76381127699972) | 4 | LEG | 1020LEG | 682EDS | 10GRP | 395 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax ($ per ounce) | No Provision | null | 0 | Money | null | null | null | (43.682630005000476, -114.3637300419997) | 2 | LEG | 1020LEG | 680CHW | 10GRP | 408 |
2,023 | 4 | GU | Guam | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (13.444304, 144.793731) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | MP | Northern Mariana Islands | Legislation - Tax Non-Combustible Tobacco | Chewing Tobacco | OSH | Restrictions | Chewing Tobacco Tax | Yes | 4 CMC § 1402 | 2 | Yes/No | null | 1/24/1995 | 1/1/1995 | (15.0979, 145.6739) | 1 | LEG | 1020LEG | 680CHW | 10GRP | 407 |
2,023 | 4 | WV | West Virginia | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (38.66551020200046, -80.71264013499967) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | OR | Oregon | Legislation - Tax Non-Combustible Tobacco | Dry Snuff 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 | 1020LEG | 682EDS | 10GRP | 394 |
2,023 | 4 | ME | Maine | Legislation - Tax Stamp | Tax Stamp | OSH | Requirements | Encrypted Image/Hologram Required | No Provision | null | 0 | Ranking | null | null | null | (45.254228894000505, -68.98503133599962) | 3 | LEG | 1030LEG | 690CET | 12GRP | 351 |
2,023 | 4 | NC | North Carolina | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus 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 | 1020LEG | 683EST | 10GRP | 396 |
2,023 | 4 | PA | Pennsylvania | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff 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 | 682EDS | 10GRP | 393 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | Yes | null | 2 | Yes/No | null | null | null | (41.70828019300046, -71.52247031399963) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax | No Provision | null | 0 | Yes/No | null | null | null | (11.3246908, 166.84174239999993) | 1 | LEG | 1010LEG | 672LCG | 10GRP | 416 |
2,023 | 4 | NV | Nevada | Legislation - Tax Combustible Tobacco | Little Cigar | OSH | Restrictions | Little Cigar Tax ($ per pack of 20) | No Provision | null | 0 | Money | null | null | null | (39.493240390000494, -117.07184056399967) | 2 | LEG | 1010LEG | 672LCG | 10GRP | 417 |
2,023 | 4 | AR | Arkansas | 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 | (34.74865012400045, -92.27449074299966) | 2 | LEG | 1010LEG | 674ERO | 10GRP | 381 |
2,023 | 4 | RI | Rhode Island | Legislation - Tax Non-Combustible Tobacco | Chewing 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 | 1020LEG | 680CHW | 10GRP | 409 |
2,023 | 4 | ID | Idaho | Legislation - Tax Non-Combustible Tobacco | Dry Snuff Tobacco | OSH | Restrictions | Dry Snuff Tobacco Tax | Yes | IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (43.682630005000476, -114.3637300419997) | 1 | LEG | 1020LEG | 682EDS | 10GRP | 392 |
2,023 | 4 | MH | Marshall Islands | Legislation - Tax Combustible Tobacco | Roll-Your-Own Tobacco | OSH | Restrictions | Percent Value | No Provision | null | 0 | Number | null | null | null | (11.3246908, 166.84174239999993) | 3 | LEG | 1010LEG | 674ERO | 10GRP | 382 |
2,023 | 4 | NV | Nevada | Legislation - Tax Non-Combustible Tobacco | Snus Tobacco | OSH | Restrictions | Snus Tobacco Tax | Yes | NEV. REV. STAT. ANN. § 370.450 | 2 | Yes/No | null | 1/1/1995 | 1/1/1995 | (39.493240390000494, -117.07184056399967) | 1 | LEG | 1020LEG | 683EST | 10GRP | 396 |
2,023 | 4 | SC | South Carolina | Legislation - Tax Non-Combustible Tobacco | Dissolvable Tobacco | OSH | Restrictions | Type of Tax | No Provision | null | 0 | null | null | null | null | (33.998821303000454, -81.04537120699968) | 5 | LEG | 1020LEG | 684EDT | 10GRP | 404 |
2,023 | 4 | 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 |
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