Appendix C cont'd
Cigarette Excise Tax
| State
| Tax Rate (cents per pk. of 20)
| Year of last change
| Amount of last change
| Grade
|
| Alabama |
0.425 |
2004 |
0.26 |
D
|
| Alaska |
1.600 |
2005 |
0.6 |
B
|
| Arizona |
1.180 |
2002 |
0.6 |
C
|
| Arkansas |
0.590 |
2003 |
0.25 |
D
|
| California |
0.870 |
1999 |
0.5 |
C
|
| Colorado |
0.840 |
2005 |
0.64 |
C
|
| Connecticut |
1.510 |
2003 |
0.4 |
B
|
| Delaware |
0.550 |
2003 |
0.31 |
D
|
| District of Columbia |
1.000 |
2003 |
0.35 |
C
|
| Florida |
0.339 |
1990 |
0.099 |
F
|
| Georgia |
0.370 |
2003 |
0.25 |
F
|
| Hawaii |
1.400 |
2004 |
0.1 |
B
|
| Idaho |
0.570 |
2003 |
0.29 |
D
|
| Illinois |
0.980 |
2002 |
0.4 |
C
|
| Indiana |
0.555 |
2002 |
0.4 |
D
|
| Iowa |
0.360 |
1991 |
0.05 |
F
|
| Kansas |
0.790 |
2003 |
0.09 |
D
|
| Kentucky |
0.030 |
1970 |
0.005 |
F
|
| Louisiana |
0.360 |
2002 |
0.12 |
F
|
| Maine |
1.000 |
2001 |
0.26 |
C
|
| Maryland |
1.000 |
2002 |
0.34 |
C
|
| Massachusetts |
1.510 |
2002 |
0.75 |
B
|
| Michigan |
2.000 |
2004 |
0.75 |
A
|
| Minnesota |
0.480 |
1992 |
0.05 |
D
|
| Mississippi |
0.180 |
1985 |
0.07 |
F
|
| Missouri |
0.170 |
1993 |
0.04 |
F
|
| Montana |
1.700 |
2005 |
1.00 |
A
|
| Nebraska |
0.640 |
2002 |
0.3 |
D
|
| Nevada |
0.800 |
2003 |
0.45 |
D
|
| New Hampshire |
0.520 |
1999 |
0.15 |
D
|
| New Jersey |
2.400 |
2004 |
0.35 |
A
|
| New Mexico |
0.910 |
2003 |
0.7 |
C
|
| New York |
1.500 |
2002 |
0.39 |
B
|
| North Carolina |
0.050 |
1991 |
0.03 |
F
|
| North Dakota |
0.440 |
1993 |
0.15 |
D
|
| Ohio |
0.550 |
2002 |
0.31 |
D
|
| Oklahoma |
1.030 |
2005 |
0.8 |
C
|
| Oregon |
1.180 |
2004 |
-0.1 |
C
|
| Pennsylvania |
1.350 |
2004 |
0.35 |
B
|
| Puerto Rico |
1.230 |
2002 |
0.4 |
C
|
| Rhode Island |
2.460 |
2004 |
0.75 |
A
|
| South Carolina |
0.070 |
1977 |
0.01 |
F
|
| South Dakota |
0.530 |
2003 |
0.2 |
D
|
| Tennessee |
0.200 |
2002 |
0.07 |
F
|
| Texas |
0.410 |
1990 |
0.15 |
F
|
| Utah |
0.695 |
2002 |
0.18 |
D
|
| Vermont |
1.190 |
2003 |
0.26 |
C
|
| Virginia |
0.200 |
2004 |
0.175 |
F
|
| Washington |
1.425 |
2002 |
0.6 |
B
|
| West Virginia |
0.550 |
2003 |
0.38 |
D
|
| Wisconsin |
0.770 |
2001 |
0.18 |
D
|
| Wyoming |
0.600 |
2003 |
0.48 |
D |
Continue to Appendix D |
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