Cigarettes and Tobacco Products Tax - As of June 30, 2011

Year Started
1959
What is Taxed?
Cigarette distributions
Who Pays?
Cigarette manufacturers, cigarette distributors, cigarette consumers who buy directly from out-of-state vendors.
Number of Registrants
20, 106 and 69 respectively.
Tax Rate
$0.87 per pack
10-11 Revenues
$833 million
Revenue Change from 09-10
Down 1.1%
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
Citation of the Law

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