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1 Scott Drenkard, Cigarette Taxes and Cigarette Smuggling by State, 2015 1 (2017)

handle is hein.taxfoundation/cigxsmut0001 and id is 1 raw text is: FISCAL FACT No. 565 Nov. 2017 The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) non-profit organization. @2017 Tax Foundation Distributed under Creative Commons CC-BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org Cigarette Taxes and Cigarette Smuggling by State, 2015 Scott Drenkard Director of State Projects Key Findings: * Excessive tax rates on cigarettes approach de facto prohibition in some states, inducing black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources. * New York has the highest inbound smuggling activity, with an estimated 56.8 percent of cigarettes consumed in the state deriving from smuggled sources in 2015. New York is followed by Arizona (44.8 percent of consumption smuggled), Washington (43.7 percent), New Mexico (41.4 percent), and Minnesota (35.9 percent). * New Hampshire has the highest level of outbound smuggling at 71.9 percent of consumption, likely due to its relatively low tax rates and proximity to high-tax states in the northeastern United States. Following New Hampshire is Idaho (22.5 percent outbound smuggling), Virginia (20.7 percent), Delaware (20.3 percent), and West Virginia (18.4 percent). * Vermont, following a cigarette tax increase from $2.62 to $2.75 in midyear 2014, has seen a decrease in how much is smuggled out of the state from 10.4 percent to 5.5 percent of consumption. * Cigarette tax rates increased in 31 states and the District of Columbia between 2006 and 2015.

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