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1 Scott Drenkard & Joseph Henchman, Cigarette Taxes and Cigarette Smuggling by State, 2013 1 (2015)

handle is hein.taxfoundation/cigtxsmug0001 and id is 1 raw text is: TAX FOUNDATION FISCAL FACT Feb. 2015 No. 450 Cigarette Taxes and Cigarette Smuggling by State, 2013 By Scott Drenkard Economist & Manager of State Projects & Joseph Henchman Vice President, Legal & State Projects Key Findings * Large differentials in cigarette taxes across states create incentives for black market sales. * Smuggled cigarettes make up substantial portions of cigarette consumption in many states, and greater than 20 percent of consumption in fifteen states. * The highest inbound cigarette smuggling rates are in New York (58.0 percent), Arizona (49.3 percent), Washington (46.4 percent), New Mexico (46.1 percent), and Rhode Island (32.0 percent). * The highest outbound smuggling rates are in New Hampshire (28.6 percent), Idaho (24.2 percent), Virginia (22.6 percent), Delaware (22.6 percent), and Wyoming (21.0 percent). * Smuggling rates jumped substantially in Illinois after hikes in state and county excise tax rates, from 1.1 percent of consumption in the last edition to 20.9 percent in this edition. * Cigarette tax rates increased in 30 states and the District of Columbia between 2006 and 2013.

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