Cigarette taxes by state map. The board of equalization administers californias sales and use fuel alcohol tobacco and other taxes and collects fees that fund specific state programs and plays a significant role in california property tax assessment and administration. Cigarette price tax map for 2019. The tax foundation is the nations leading independent tax policy nonprofit. The state business tax climate index is a measure of how well states structure their tax systems.
In this interactive map salestaxhandbook has visualized the average cost of a pack of cigarettes inclusive of sales and excise taxes with the lowest in green and the highest in red. Sales and excise taxes. Data for this map come from the distilled spirits. Sales taxes in the united states are administered on a state level in all but the five states with no state sales tax as well as locally by counties and cities in the 37 states that allow municipal governments to collect their own local option sales taxes.
2018 kentucky legislation expanded the types of services subject to sales tax and amended certain excise taxes. Since 1937 our principled research insightful analysis and engaged experts have informed smarter tax policy at the federal state and global levels. Raising cigarette taxes reduces smoking especially among kids and the cigarette companies know it pdf tobacco tax increases are a reliable source of substantial new state revenue pdf. Ices primary mission is to promote homeland security and public safety through the criminal and civil enforcement of federal laws governing border control customs trade and immigration.
It also acts as the appellate body for corporate franchise and personal income tax appeals. It enables policymakers business leaders and taxpayers to gauge how their states tax systems compare and provides a roadmap for improvement.