Cigarettes and Tobacco Products Tax
Tobacco Products
Year Started
1989
What is Taxed?
Distribution of tobacco products, including cigars, chewing tobacco, pipe tobacco, and snuff.
Who Pays?
Tobacco products distributors, tobacco products manufacturers and importers
Number of Registrants
565, and 79 respectively as of June 30, 2010
Tax Rate
41.1% of the wholesale price
09-10 Revenues
$84.6 million
Revenue Change from 08-09
Down 1.0%
Fund Allocation
Special Fund 1: 35% hospital services,
20% health education, 10% physician
services, 5% research, 5% public resources,
25% Not Allocated.
Special Fund 2: early childhood
development, 20% state, 80% counties
20% health education, 10% physician
services, 5% research, 5% public resources,
25% Not Allocated.
Special Fund 2: early childhood
development, 20% state, 80% counties
Citation of the Law