Addressing Tobacco Pricing Policies:
A Toolkit for Tobacco Control Program Mangers
Essential Resources
The following documents are resources used to develop the PowerPoint. Resources are organized by section of the PowerPoint, with the document title, source, link, and slide number provided.
Many of the resources were developed by the Campaign for Tobacco Free Kids because these easily accessible materials translate well researched data into language that non-experts can understand and trust. Their primary resources and methods for interpreting the data, is available in the document entitled, “EXPLANATIONS AND SOURCES FOR PROJECTIONS OF NEW REVENUES & BENEFITS FROM STATE CIGARETTE TAX INCREASES,”
Part 1: The Toll of Tobacco
Toll of Tobacco in the United States of America
Campaign for Tobacco-Free Kids
Slides 6, 7
Health Harms from Smoking and Other Tobacco Use
Campaign for Tobacco-Free Kids
Slide 6
The Daily Toll of Tobacco Use in the USA
Campaign for Tobacco-Free Kids
Slide 7
Tobacco Use Among Youth
Campaign for Tobacco-Free Kids
Slide 7
Key State-Specific Tobacco-Related Data & Rankings
Campaign for Tobacco-Free Kids
Slides 8, 9
Part 2: Raising the Price of Tobacco
Taking Action to Reduce Tobacco Use
Institute of Medicine and Commission on Life Sciences, National Research Council
Citation:IOM, Taking Action to Reduce Tobacco Use, Washington, DC: National Academy Press, 1998.
Slide 12
Tobacco Taxes: A WIN-WIN-WIN for Cash-Strapped States
Campaign for Tobacco-Free Kids
Slides 14, 24
Raising Cigarette Taxes Reduces Smoking, Especially among Kids (And the Cigarette Companies Know It)
Campaign for Tobacco-Free Kids
Slide 17
Pregnancy-Related Benefits and Cost Savings from Raising Cigarette Taxes
Campaign for Tobacco-Free Kids
Slide 17
State Cigarette Tax Increases Benefit Lower-Income Smokers and Families
Campaign for Tobacco-Free Kids
Slides 17, 32
State Benefits from a $1 Cigarette Tax Increase
Campaign for Tobacco-Free Kids
Slide 18
Tobacco Tax Increases Are a Reliable Source of Substantial New State Revenue
Campaign for Tobacco-Free Kids
Slides 23, 26
Voters in All States Support Significant Increases in State Cigarette Taxes
Campaign for Tobacco-Free Kids
Slide 24
Map of Cigarette Tax Rates
Campaign for Tobacco-Free Kids
Slide 25
Responses to Misleading and Inaccurate Cigarette Company Arguments Against State Cigarette Tax Increases Campaign for Tobacco-Free Kids
Slides 26-33
The Case for High-Tech Cigarette Tax Stamp
Campaign for Tobacco-Free Kids
Slide 28
State Cigarette Tax Increases, Retailers, and Jobs
Campaign for Tobacco-Free Kids
Slide 31
Part 3: Other Tobacco Pricing Policies
State Benefits from Increasing Smokeless Tobacco Tax Rates
Campaign for Tobacco-Free Kids
Slide 36
How to Make State Cigar Tax Rates Fair and Effective
Campaign for Tobacco-Free Kids
Slide 36
Taxation of Smokeless Tobacco: Percentage of Price vs. Net Weight
American Lung Association
Slide 37
Internet Sales of Tobacco Products – Reaching Kids & Evading Taxes
Campaign for Tobacco-Free Kids
Slide 41
The PACT Act: Preventing Illegal Internet Sales of Cigarettes & Smokeless Tobacco
Campaign for Tobacco-Free Kids
Slide 41
Additional Resources
General Resources
Best Practices User Guide: Tobacco Pricing Policies (TBA)
Centers for Disease Control and Prevention
Interactive State-by-State Cigarette Excise Tax Map of United States
Robert Wood Johnson Foundation
Campaign for Tobacco Free Kids Fact Sheets Available Online
General Information and Arguments for Raising the Price of Tobacco
The Many Ways States Can Raise Revenue While Also Reducing Tobacco Use and Its Many Harms & Costs
Raising State Cigarette Taxes Always Increases State Revenues and Always Reduces Smoking
Cigarette Tax Increases vs. Cigarette Company Price Increases (Compared to Avg Retail Prices 1993-2008)
Explanations & Sources for TFK Projections of New Revenues & Benefits from State Cigarette Tax Increases
Effect of State Tobacco-Tax Increases on MSA and Phase II Payments to the States
State Cigarette Tax Increases and State Tobacco Settlement Revenues
State Options to Prevent and Reduce Cigarette Smuggling and to Block Other Illegal State Tobacco Tax Evasion
Tobacco Tax Increases for Health Care and Tobacco Prevention
Using Tobacco Tax Increases to Fund Comprehensive Tobacco Prevention Programs
Tax Increases Are Not Enough - States Must Also Invest in Tobacco Prevention Programs
Using State Cigarette Tax Increases to Replace Any Reduced or Delayed Settlement Payments
State and Local Tax Rates
State Cigarette Excise Tax Rates & Rankings
Map Showing State Cigarette Tax Rates
Top Combined State-Local Cigarette Tax Rates (State plus County plus City)
Local Government Cigarette Tax Rates
Cigarette Tax Increases by State per Year 2000-2010
State Cigarette Tax Increases (& Recessions) Since 1980
State Cigarette Tax Increases since January 1, 2002, With Political Party of Sitting Governor Legislature
State Cigarette Tax Rates & Rank, Date of Last Increase, Annual Pack Sales & Revenues, and Related Data
State Excise & Sales Taxes per Pack of Cigarettes - Total Amounts and State Rankings
Trends in Average State Cigarette Tax Rates
State Tobacco Tax Hikes to Replace MSA Funds
Impact of Raising Taxes on Specific Populations
State Cigarette Tax Increases Will Not Hurt U.S. Tobacco Growers or Cigarette Factory Workers
Case Studies
The New York City Experience: New Revenues from a $1.42 per Pack Cigarette Tax Increase
The Michigan Story: Cigarette Tax Increases, New Revenues, and the Value of Tax Stamps
Other Tobacco Products
The Best Way to Tax Smokeless Tobacco
Closing Weight-Based Tax Loopholes for the New Generation of Low Weight Moist Snuff Smokeless Tobacco Products
State Excise Tax Rates for Non-Cigarette Tobacco Products
The Problem with Roll-Your-Own (RYO) Tobacco
The Rise of Cigars and Cigar-Smoking Harms
Campaign for Tobacco Free Kids Resources Available by Request Only
Please contact Ann Boonn at for more information.
State-Specific Tobacco Tax Factsheets
- Benefits from a Cigarette Tax Increase of ___ Cents Per Pack in [State]
- Projected Medicaid Program Savings in [State] From A ___-Cent Cigarette Tax Increase
- A State Cigarette Tax Increase Will Not Harm [State’s] Tobacco Farmers
- Benefits to [State] from Adjusting its Tax Rates for Other Tobacco Products to Match the State’s Tax Rate for Cigarettes
- Factsheets with tables showing benefits and revenues from range of different tax increase amounts
- Factsheets comparing projected revenues and benefits from competing proposed amounts
- Factsheets comparing projected benefits from a one-time increase instead of multi-year increase
- State-specific memo on creating tax equity for all tobacco products
General Information and Arguments for Raising the Price of Tobacco
- Checklist of key items and issues to consider whenever cigarette tax increases are proposed
- Model letter to state fiscal office re revenue projections for any state tobacco tax increase proposals
- Model legislation re annual public state reports on revenues and benefits from state taxes on different types of tobacco products
- Help with analysis of specific legislative proposals or with drafting legislation
- Model tax-equity legislation to set all OTP tax rates so they parallel state cigarette tax and rise with it
- Model legislation to establish minimum legal prices for all tobacco products
Other Tobacco Products
- Guidance sheet with model legislative text on improving state tax systems for smokeless or all OTPs
- Guidance on improving smokeless, moist snuff, or OTP definitions
- Graph showing revenue losses from weight-based taxes – and how to fix them
- Graph showing different state revenues from different moist snuff tax systems
- Model letter to state fiscal office re revenue projections for weight-based change proposals
- Graphic showing different types of “moist snuff” with vastly different weights per dose
- Model legislation to place state NPM fee on smokeless companies that do not join the Smokeless MSA
- Model legislation on improving cigarette and cigar definitions
High-Tech Tax Stamps
- Model legislation for establishing a high-tech tax stamp
- Model legislation for stabilizing state tobacco revenues [via automatic tax increases] and directing surplus payments to tobacco prevention
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