Cigarettes and Tobacco Products Tax
Cigarettes
Year Started
1959
What is Taxed?
Cigarette distributions
Who Pays?
Cigarette manufacturers, cigarette distributors.
Number of Registrants
25 and 103 respectively as of June 30, 2010.
Tax Rate
$0.87 per pack
09-10 Revenues
$842 million
Revenue Change from 08-09
Down 8.3%
Fund Allocation
$0.02 to Breast Cancer Fund
$0.10 to General Fund
$0.25 to Special Fund 1: 35% hospital services,
20% health education, 10% physician
services, 5% research, 5% public resources,
25% not allocated.
$0.50 to Special Fund 2: early childhood
development, 20% state, 80% counties
$0.10 to General Fund
$0.25 to Special Fund 1: 35% hospital services,
20% health education, 10% physician
services, 5% research, 5% public resources,
25% not allocated.
$0.50 to Special Fund 2: early childhood
development, 20% state, 80% counties
Citation of the Law