Cigarette Taxes and Cigarette Smuggling by State V. 1

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1 Joseph Henchman & Scott Drenkard, Cigarette Taxes and Cigarette Smuggling by State 1 (2014)

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Cigarette Taxes and Cigarette
Mar.2014 Smuggling by State
No. 421
Joseph Henchman Scott Drenkard
Vice President Economist
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 25 percent of
consumption in twelve states.
The highest inbound cigarette smuggling rates are in New York
(56.9 percent), Arizona (51.5 percent), New Mexico (48.1 percent),
Washington (48 percent), and Wisconsin (34.6 percent).
The highest outbound smuggling rates are in New Hampshire
(24.2 percent), Wyoming (22.3 percent), Idaho (21.3 percent),
Virginia (21.1 percent), and Delaware (20.9 percent).
* Cigarette tax rates increased in 30 states and the District of
Columbia between 2006 and 2012.

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