S. states with trucks all around the United States being hijacked and robbed of their cigarette cargo. The following tables lists the state excise tax rates on cigarettes for January 1, 2007.
State Excise Tax Rates on Cigarettes (January 1, 2007
TAX RATE per pack)
RANK
STATE
TAX RATE
CENT PER PACK
Alabama (1)
Nebraska
Alaska (3)
Nevada
Arizona
New Hampshire
Arkansas
New Jersey
California
New Mexico
Colorado
New York (1)
Connecticut
North Carolina
Delaware
North Dakota
Florida
Ohio
Georgia
Oklahoma
Hawaii (3)
Oregon
Idaho
Pennsylvania
Illinois (1)
Rhode Island
Indiana
South Carolina
Iowa
South Dakota
Kansas
Tennessee (1) (2)
Kentucky (2)
Texas
Louisiana
Utah
Maine
Vermont
Maryland
Virginia (1)
Massachusetts
Washington
Michigan
West Virginia
Minnesota (4)
Wisconsin
Mississippi
Wyoming
Missouri (1)
Dist. Of Columbia
Montana
U.S. Median
Source: (http://www.taxadmin.org/FTA/rate/cigarett.html)
III. CIGARETTE TAX: A REGRESSIVE FORM of REVENUE
Babington (2007) in the report entitled: "Raising Cigarette Tax to Fund Kids Health Bill Would Hit Poor the Hardest" states that: "Congressional Democrats have chosen an unlikely source to pay for the bulk of their proposed $35 billion increase in children's health coverage: people with relatively little money and education." (Babington, 2007) This proposed program expansion would be funded with a 156% increase in the federal tax on cigarette purchases. Since more low-income individuals smoke than do the more affluent in the United States this would result in a "regressive form of revenue." (Babington, 2007) Kingston, a representative from the State of Georgia was noted as having stated that in order "to get enough money to pay for this, it would require 22 million new smokers." (Babington, 2007) This was recently vetoed by President Bush. As New York City discovered "highly sophisticated bootlegging operations are often run by organized...
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