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NATO is a
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"We Card"

August 10, 2006

 

 

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Current State OTP, Cigarette Tax Maps

The maps linked below show the current cigarette tax rates in all 50 states and the current tax rates on other tobacco products for each state.

 

FEDERAL LEGISLATION

Sponsor

Proposal

Bill Numbers

Status

Cohen

Increase federal pipe tobacco tax rate

$2.8311 per pound to $24.78 pp

HR 4439

 

Kohl

PACT ACT

S. 1147

Passed House

Passed Senate Judiciary Committee

Passed Senate

Signed into law

Proposed regulations issued by USPS

Doggett/Lautenberg

Requires manufacturers to affix a unique ID marker to reduce smuggling

H. 5178/S. 3288

Introduced

               STATE TAX INCREASE LEGISLATION

State

Current/Proposed Tax

Bill Numbers

Status

Alabama

$.26-$.75//pack

H. 119

1/12 Appropriations Committee

4/22 Legislature adjourned 2010 session; bill did not move

Alaska

Increases Moist Snuff to $1.88 x oz.

Spitless 100% wholesale price

OTP: 75% wholesale price

H. 188

3/24 Passed House and Social Services Committee

Colorado

Allows local gov’t to tax cigarettes without losing state tax revenues

H. 1121

2/2 Postponed Indefinitely

Connecticut

Tax cigars, smoking tobacco, pipe tobacco same as cigarettes

S. 437

4/1 Passed Finance Committee

4/22 Passed Senate

Adjourned without further action

$3.00-$3.20 pack

Governor’s proposal

 

Florida

Imposes fee of $.02/cigarette on NPM’s

S.2344

3/11 Introduced

Adjourned without action

Georgia

$.37-$1.37; loose or smokeless tobacco from 10% to 25%

H. 39 (carryover from 2009 session)

No action to date

3/25 Billed failed to move prior to cross-over date

4/29 Legislature adjourned; 2010 regular session ended

 

Proposes constitutional amendment to raise the cigarette tax by $1.00

HR. 1652

3/25 Billed failed to move prior to cross-over date

4/29 Legislature adjourned; 2010 regular session ended

 

$.37-$1.00

H. 1278

3/25 Billed failed to move prior to cross-over date

4/29 Legislature adjourned; 2010 regular session ended

Hawaii

Adds $.20/pack to previous increase scheduled 2010/2011

HB 1985

4/25 Signed by Governor

Illinois

$.98-$1.98

S. 44

1/13 Referred to Rules Comm.

Kansas

$.79-$1.34/pack

OTP: 10%-40%

H. 2643/ SB 516

4/22 Ways and Means Comm

Would change the method used to calculate the excise tax on

little cigars from 10% of the wholesale sales price to 79 cents per pack

H. 2466

1/19 Taxation Comm

Would change the method used to calculate the excise tax on

moist snuff from 10% of the wholesale sales price to 20 cents per ounce

H. 2462

1/19 Taxation Comm

Kentucky

Would modify the method used to calculate the excise tax on

moist snuff from 19 cents per unit to 12.1%. Would decrease the excise tax on other tobacco products by 2.9% (from 15% to 12.1%)

 

H. 296

1/20 Appropriations & Revenue Committee

Died in Comm.

Louisiana

Authorizes certain subdivisions to levy excise tax up to $.50. Requires voter approval

H. 1280

5/3 On House Ways & Means Comm. agenda—but not considered

Maryland

$2.00/pack to $2.32/pack

H. 244

Adjourned with no action

Defines cigarette to include small cigars

S.703/H.957

3/3 Hearing Scheduled

Adjourned with no action

Mississippi

$.68-$1.36/pack OTP 15%-16%

S. 2276

W&M Committee

$.68-$1.28/pack

H. 593

W&M Committee

OTP 15%-22.5%

H. 595

W&M Committee

Missouri

$.17-$.33/pack

H. 1891

2/1 Introduced

New Hampshire

Changes method of taxing cigars to $.26 unit and moist snuff to $1.10 oz.  Both are currently 48.59% of WP.

S. 498

1-27 W&M Committee

$1.78-$1.98/pack

OTP: 48.59%-60%

Governor’s request

Pending in Ways and Means Committee

SET defeated in House Finance Committee OTP approved.

New Jersey

Reduce excise tax on a pack of cigarettes by $.30;

A. 2590

Introduced

New Mexico

$.91-$1.91/pack OTP 25%-40%

H.35

Defeated in committee

 

$.91-$1.91/pack OTP 25%-40%

S.30

1/25 Passed Committee on Committees

2/13 Passed Finance Comm.

2/14 Passed Senate

2/18 Defeated in House Tax Comm.

$.91-$1.66/pack

SB4 Special Session

3/3 Passed

To Governor

Signed by Gov.  Vetoed 4 yr sunset provision

New York

$2.75-$3.75/pack

A. 9710/S.6610

Ways and Means/ Finance

The tobacco products tax on chewing tobacco, cigars, pipe tobacco and rolling tobacco would be increased from 46 percent of wholesale price to 90 percent of the wholesale price. The tax on snuff would be raised from $0.90 per ounce to $2.00 per ounce. Little cigars would be taxed consistent with the proposed cigarette excise tax of $3.75 per pack, rather than the current rate of 46 percent of wholesale price.

 

House included increase in its Budget Resolution.

Senate specifically rejected increase.

Oregon

Lifts ban against local gov’t taxing cigarettes and tobacco

S. 1042a

2/5 Hearing

2/25 Special Session adjourned w/out further action.

redefines moist snuff to include snus, pouches, lozenges, strips, orbs and any product with finely cut, ground or powdered tobacco.  It also redefines smokeless tobacco products and expands the current moist snuff rate ($1.78/oz with a minimum of $2.14/container) to include smokeless tobacco products.

H. 3682a

2/10 Passed House

2/25 Special Session adjourned w/out further action.

Pennsylvania

OTP: 30% of purchase price

HB 2435

4/20 Introduced

5/4 Passed House Appropriations Committee

OTP: 59.2% of wholesale price

SB 1236

4/20 Introduced

OTP 60% purchase price

HB 2466

4/29 Introduced

Rhode Island

Clarifies that little cigars are not cigarettes for tax purposes

H. 1228

Finance Committee

South Carolina

$.07-$.57/pack

H. 3486

Passed Senate

Passed House

Vetoed by Gov.

House overrode veto

Tennessee

Would impose a fee of 45 cents per pack on all cigarettes

of a Non-Participating Manufacturer.

 

S. 3133

1/27 Finance/Ways & Means Committee

Utah

$.69.5-$1.70/pack OTP 35%-66%

H. 196

1/25 Rules Committee

2/12 Passed Committee

3/7 To Governor

Signed by Governor

Vermont

Proposes to amend the tobacco products tax so that snuff and new smokeless tobacco will be taxed at the same rate as other tobacco products.

 

H. 636

1/29 Ways and Means

Virginia

Changes tax on moist snuff from 10% MSP to $.18 oz. and loose leaf $.21/single unit; $.40/ half-pound unit and $.70/pound unit.  All other OTP taxes remain at 10% of the manufacturer’s sales price.  

H.626

1/13

2/4 Passed House 96 to 3

2/8 Referred to Senate Finance Committee

3/3 Passed Senate with substitute; House approved Senate substitute

4/2 Signed by Governor; effective 1/1/11

Would impose a fee of 45 cents per pack on cigarettes sold in

the Commonwealth by an NPM

S. 701

1/22 Presented and referred to the Senate Finance Committee

2/11 voted down 14 to 0 in committee.

Allows all counties to pass a cigarette tax up to $.05/pack

H.889

1/13

2/16  left in Finance Committee

Adds James City and Spotsylvania to list of counties that may tax cigarettes; allowed rate may not exceed the state cigarette tax.

S.578

1/19 Introduced

1/29 Passed Senate 26 to 14

3/1 Tabled in Finance Committee

Changes the method of taxation on moist snuff to $.18/oz and on loose leaf tobacco $.21/single unit; $.40/ half-pound unit and $.70/pound unit.  All other OTP taxes remain at 10% of the manufacturer’s sales price.  

S. 478

2/1 Finance Committee

2/15 Passed Senate 38 to 2

3/3 Passed House

3/11 Enrolled

4/2 Signed by Governor

Washington

$2.025-$3.025/pack.  Moist snuff the greater of $2.526 or 83.5% of the cigarette tax per single unit (1.2 oz); tax little cigars the same as cigarettes; tax other cigars at 95% w/ $.65 cap (from 75%) of the taxable sales price and all other OTP at 95%

H. 2493

3/15 Reintroduced in special session

3/19 Passed House

3/20 Placed on Senate calendar for 2nd reading

4/23 Signed by Governor

Changes tax on moist snuff from 75% of sales price to $2.025/unit

H. 2382

1/11

3/15 Reintroduced in special session

4/12 Bill failed to move as legislature adjourned sine die

 

Increases cigarette tax from $2.025 to $3.025 per pack; imposes an equity fee on nonparticipating manufacturers of $.42 per pack; imposes an additional tax on cigarettes sold on “buy-one-get-one free” basis or similar offers.

S. 6874

3/7 Passed Senate

3/8 First reading in House; referred to Rules Committee

3/15 Reintroduced in special session.

4/12 Bill failed to move as legislature adjourned sine die

West Virginia

$.55-$1.20/pack OTP 7%-14%

H. 2746

1/13 Health Committee

Legislature Adjourned w/out action

$.55-$1.35/pack OTP 7%-14%

H. 2681

1/13 Health Committee

Legislature Adjourned w/out action

 

Resolution asking Joint Comm on Gov’t and Finance to study how an increase in tobacco taxes can address smoking cessation.

SCR 39

 

SELF-SERVICE DISPLAY BANS  

State

Proposed Restriction

Bill Numbers

Status

Conn.

Bans self-service display

S.5449

Health Committee.  Died in Committee

 

SMOKING BANS

State

Proposed Restriction

Bill Numbers

Status

Alaska

Expands current law to include bars

H. 304

1/19 Judiciary Committee

Alabama

Expands current law to include restaurants

SB541 / HB720                                                  

4/1 To Third Reading

4/6 Passed Senate

4/14 Approved by House Government Operations  Cmte

Georgia

Extend current ban to bars and restaurants

HB 1420

3/18 Introduced

3/22 To 2nd reading

3/25 Bill failed to meet cross-over deadline

4/29 Legislature adjourned; 2010 regular session ended

Indiana

State-wide smoking ban; exempts tobacco stores with certain restrictions

S. 233

1/11 Commerce Comm

State-wide smoking ban; exempts tobacco stores with certain restrictions

S.95

1/5 Commerce Comm

State-wide smoking ban; does not exempt tobacco stores. Amended to exempt tobacco stores.

 

 

 

 

 

 

 

Not originally a smoking ban bill--amended in the House to ban smoking with no exemption for tobacco stores

HB1131

 

 

 

 

 

 

 

 

 

SB175

1/7 Public Policy Comm; 1/20 Comm hearing scheduled

1/25 Pulled from floor

2/2 Passed House 73 to 26

2/8 Referred to Senate Commerce Comm.

 

 

 

2/25 House amends bill with smoking ban language.

3/1 Senate rejects House amendments; Conference Committee Appointed.

3/5 Senate adopts conference report without ban language.

3/13 Legislature adjourned sine die; bill failed to pass

Kansas

Prohibits smoking in all public places; allowed in bars with separate smoking areas

H.2642

2/3 Health Committee

Louisiana

Extends smoking ban to any bar or restaurant that serves food when open to the public

SB 334

3/29 Introduced.  To

Health and Welfare

4/28 Reported favorably from comm.; awaiting action on Senate floor

4/29 Ordered engrossed

5/12 Read by title; returned to Senate calendar

Removes exemption for bars

SB 348

3/29 Introduced. To Health and Welfare

4/28 Reported favorably from comm.

4/29 Ordered Engrossed

5/12 Passed Senate

Mississippi

Prohibits smoking in all enclosed spaces including bars

H. 54

1/5 Failed

Missouri

State-wide smoking ban.  Exempts retail stores with annual sales 75% or greater from tobacco products

H. 1766

1/21 Introduced

1/25 Read second time

 

State-wide smoking ban.  Exempts retail stores with annual sales 75% or greater from tobacco products

S.904

2/11 Introduced

New Jersey

Allows owners of multiple dwellings to prohibit smoking in individual units

S. 446

1/12

Rhode Island

Prohibits smoking in bars and taverns in bldg w/ permanent residents

S.2204

Health and Human Serv. Committee

West Virginia

State-wide smoking ban. Exempts retail outlets

S. 360

 

  AGE RESTRICTION

State

Proposed Restriction

Bill Numbers

Status

New Jersey

Increase purchase age from 18-19

A. 1954

2/8 Health Committee

New York

Increase purchase age from 18-19

S.7694

5/3 Introduced

Rhode Island

Increase purchase age from 18-21

S.2066

1/13 Judiciary Committee

  INTERNET/MAIL RESTRICTION

State

Proposed Restrictions

Bill Numbers

Status

New Jersey

Prohibits mailing of tobacco products unless meet Jenkins Act and collect all taxes

S. 383

1/12 Health Comm.

2/18 Passed Health Committee

To Budget Committee

New York

regulates the sale of alcoholic beverages and tobacco products

via computer by requiring that any order placed shall be shipped to an establishment licensed or registered to sell at retail.

A. 10911

 

Washington

Prohibits internet and mail order tobacco sales other than to licensed wholesalers and retailers (exempts cigars)

H. 1249

1/11 Health Committee

3/15 Reintroduced in special session

4/12 Bill failed to move as legislature adjourned sine die

 

Exempts pipe tobacco from delivery restrictions

H. 2369

1/11 Health Committee

3/15 Reintroduced in special session

4/12 Bill failed to move as legislature adjourned sine die

 

  FLAVORED CIGARETTES

State

Proposed Restrictions

Bill Numbers

Status

Maine

Makes state law consistent with Federal law banning flavored cigarettes

H. 1086

To Governor

Maryland

Bans sale of flavored cigars

S.973

2/19 to Judiciary Committee

3/23  Hearing

 

Massachusetts

Ban most flavored tobacco products

H. 2

Rejected by the House

New York

Prohibits sale of cigarettes with additives that cause characterizing flavors

A. 777

1/12 Health Comm

Prohibits sale of flavored tobacco products. Exempts menthol and mint

A. 9482

1/6 Health Committee

2/9 Hearing scheduled

2/23 Passed Health Committee

Utah

Bans sale of all flavored tobacco products unless approved by the FDA

H. 71

3/11 Failed- Enacting Clause Struck

 

RETAIL PROVISIONS

State

Proposed Restrictions

Bill Numbers

Status

Louisiana

Increases retail license fee from $25 to $75; wholesalers from $75 to $1,000

HB 416

3/29 Introduced

 

Increases retail license fee from $25 to $75; wholesalers remain at $75

HB530

3/29 Introduced

New Jersey

Extends cigarette license requirement to all tobacco products

S. 392

1/12 Budget Committee

Maryland

Prohibits a person from selling, distributing, or offering for sale a product, or part of a product, that contains or delivers nicotine for human consumption and that has not been approved by the FDA

H. 720

2/5 Health Committee

3/3 Hearing scheduled

Defeated in Committee

 

Missouri

Significantly increases fines on retailers for selling or providing tobacco products to any person under age 18

H.1856

1/28 Introduced

2/1 Read second time

New Hampshire

Bans sale of e-cigarettes

H. 1541

Passed Senate

New York

Reduce retail license fee to $200/per store

A. 8817

Heard and amended in Gov. Ops Committee

Rhode Island

Prohibits pharmacies from selling tobacco products

H. 7012

1/6 Finance Committee

Prohibits promotions to induce  buying more than one pack/carton

H. 7700

3/30 Hearing in House Corporation Committee

Tennessee

Prohibit sale of cigarette and cigar rolling papers within 500 feet of schools, community centers, churches

S-3682

03/23/2010In HOUSE Committee on AGRICULTURE: Re-referred to General Subcommittee.

West Virginia

Prohibits pharmacies from selling tobacco products

S. 24

1/13 Health Committee