Year
int64 2k
2.03k
| Quarter
int64 1
4
| LocationAbbr
stringclasses 58
values | LocationDesc
stringclasses 58
values | TopicDesc
stringclasses 3
values | MeasureDesc
stringclasses 11
values | DataSource
stringclasses 1
value | ProvisionGroupDesc
stringclasses 2
values | ProvisionDesc
stringclasses 25
values | ProvisionValue
stringclasses 442
values | Citation
stringclasses 527
values | ProvisionAltValue
float64 0
210
| DataType
stringclasses 4
values | Comments
stringclasses 125
values | Enacted_Date
stringclasses 349
values | Effective_Date
stringclasses 256
values | GeoLocation
stringclasses 58
values | DisplayOrder
int64 1
5
| TopicTypeId
stringclasses 1
value | TopicId
stringclasses 3
values | MeasureId
stringclasses 11
values | ProvisionGroupID
stringclasses 2
values | ProvisionID
int64 349
419
|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2,023
| 4
|
TX
|
Texas
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Other Requirements
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(31.827240407000488, -99.42677020599967)
| 4
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 352
|
2,023
| 4
|
FL
|
Florida
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Moist Snuff Tobacco Tax
|
Yes
|
FLA. STAT. ANN. §§ 210.25 and 210.30
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(28.932040377000476, -81.92896053899966)
| 1
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 388
|
2,023
| 4
|
KS
|
Kansas
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Sales Price
|
KAN. STAT. ANN. §§ 79-3301 and 79-3371
| 0
| null | null |
5/11/1996
|
5/11/1996
|
(38.34774030000045, -98.20078122699965)
| 4
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 419
|
2,023
| 4
|
PA
|
Pennsylvania
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
0.5500
|
PA. STAT. ANN. tit. 72 § 8202–A
| 0.55
|
Money
| null |
7/13/2016
|
7/13/2016
|
(40.79373015200048, -77.86070029399963)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
2,023
| 4
|
AL
|
Alabama
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Little Cigar Tax
|
Yes
| null | 2
|
Yes/No
| null | null | null |
(32.84057112200048, -86.63186076199969)
| 1
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 416
|
2,023
| 4
|
LA
|
Louisiana
|
Legislation - Tax Combustible Tobacco
|
Roll-Your-Own Tobacco
|
OSH
|
Restrictions
|
Roll-Your-Own Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(31.31266064400046, -92.44568007099969)
| 2
|
LEG
|
1010LEG
|
674ERO
|
10GRP
| 381
|
2,023
| 4
|
WI
|
Wisconsin
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Manufacturer's List Price
|
WIS. STAT. §§ 139.75 and 139.76
| 0
| null | null |
1/1/1995
|
1/1/1995
|
(44.39319117400049, -89.81637074199966)
| 4
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 395
|
2,023
| 4
|
AS
|
American Samoa
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Other Requirements
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(-14.3016396, -170.69618149999997)
| 4
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 352
|
2,023
| 4
|
NH
|
New Hampshire
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Other Requirements
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(43.65595011300047, -71.50036091999965)
| 4
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 352
|
2,023
| 4
|
NJ
|
New Jersey
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
30
|
N.J. REV. STAT. §§ 54:40B-2 and 54:40B-3
| 30
|
Number
| null |
1/11/2002
|
2/1/2002
|
(40.13057004800049, -74.27369128799967)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
OR
|
Oregon
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Sales Price
|
OR. REV. STAT. § 323.505(2)(b)
| 0
| null | null |
8/16/2001
|
1/1/2002
|
(44.56744942400047, -120.15503132599969)
| 4
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 410
|
2,023
| 4
|
PR
|
Puerto Rico
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Dry Snuff Tobacco Tax
|
Yes
|
13 L.P.R.A. § 31633
| 2
|
Yes/No
| null |
4/29/2017
|
4/29/2017
|
(18.220833, -66.590149)
| 1
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 392
|
2,023
| 4
|
DC
|
District of Columbia
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(38.89037138500049, -77.03196112699965)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
MO
|
Missouri
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Tax Stamp Required
|
Yes
|
MO. REV. STAT. § 149.015
| 2
|
Ranking
| null |
7/1/1993
|
10/1/1993
|
(38.635790776000476, -92.56630005299968)
| 1
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 349
|
2,023
| 4
|
PW
|
Palau
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Barcode/Scannable Code Required
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(7.514979999999999, 134.58251999999993)
| 2
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 350
|
2,023
| 4
|
NM
|
New Mexico
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
25
|
N.M. Stat. Ann. § 7-12A-3
| 25
|
Number
|
Tax shall not exceed $0.50 per cigar.
|
4/4/2019
|
7/1/2019
|
(34.52088095200048, -106.24058098499967)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
RI
|
Rhode Island
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Cigar Tax
|
Yes
| null | 2
|
Yes/No
| null | null | null |
(41.70828019300046, -71.52247031399963)
| 1
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 412
|
2,023
| 4
|
VI
|
U.S. Virgin Islands
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Dissolvable Tobacco Tax
|
Yes
|
33 V.I.C. § 42
| 2
|
Yes/No
| null |
6/18/1986
| null |
(18.335765, -64.896335)
| 1
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 400
|
2,023
| 4
|
NE
|
Nebraska
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
20
|
NEB. REV. STAT. §§ 77-4007 and 77-4008
| 20
|
Number
| null |
4/11/2002
|
10/1/2002
|
(41.6410409880005, -99.36572062299967)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
TN
|
Tennessee
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Dry Snuff Tobacco Tax
|
Yes
|
TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(35.68094058000048, -85.77449091399967)
| 1
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 392
|
2,023
| 4
|
PR
|
Puerto Rico
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Cigar Tax
|
Yes
|
13 L.P.R.A. § 31625a
| 2
|
Yes/No
| null |
4/29/2017
|
4/29/2017
|
(18.220833, -66.590149)
| 1
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 412
|
2,023
| 4
|
OK
|
Oklahoma
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
60
|
OKLA. STAT. tit. 68, §§ 401, 402, 402-1, and 402-3
| 60
|
Number
| null |
5/21/2004
|
1/1/2005
|
(35.47203135600046, -97.52107021399968)
| 4
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 403
|
2,023
| 4
|
ND
|
North Dakota
|
Legislation - Tax Combustible Tobacco
|
Roll-Your-Own Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(47.47531977900047, -100.11842104899966)
| 3
|
LEG
|
1010LEG
|
674ERO
|
10GRP
| 382
|
2,023
| 4
|
SD
|
South Dakota
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
35
|
S.D. CODIFIED LAWS ANN. §§ 10-50-1 and 10-50-61
| 35
|
Number
| null |
11/7/2006
|
1/1/2007
|
(44.353130053000484, -100.3735306369997)
| 3
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 394
|
2,023
| 4
|
NV
|
Nevada
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Other Requirements
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(39.493240390000494, -117.07184056399967)
| 4
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 352
|
2,023
| 4
|
IL
|
Illinois
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
No Provision
| null | 0
| null | null | null | null |
(40.48501028300046, -88.99771017799969)
| 5
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 404
|
2,021
| 3
|
PW
|
Palau
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Cigar Tax
|
No Provision
| null | 0
|
Yes/No
| null | null | null |
(7.514979999999999, 134.58251999999993)
| 1
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 412
|
2,023
| 4
|
NH
|
New Hampshire
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Barcode/Scannable Code Required
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(43.65595011300047, -71.50036091999965)
| 2
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 350
|
2,023
| 4
|
MH
|
Marshall Islands
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
No Provision
| null | 0
| null | null | null | null |
(11.3246908, 166.84174239999993)
| 4
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 379
|
2,023
| 4
|
OH
|
Ohio
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Price
|
HB 166
| 0
| null | null |
12/22/1992
|
12/22/1992
|
(40.06021014100048, -82.40426005599966)
| 4
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 419
|
2,023
| 4
|
SD
|
South Dakota
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Cigar Tax
|
Yes
| null | 2
|
Yes/No
| null | null | null |
(44.353130053000484, -100.3735306369997)
| 1
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 412
|
2,023
| 4
|
WI
|
Wisconsin
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Dry Snuff Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(44.39319117400049, -89.81637074199966)
| 2
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 393
|
2,023
| 4
|
NH
|
New Hampshire
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
65.03
|
HB 595
| 65.03
|
Number
| null |
8/1/2013
|
8/1/2013
|
(43.65595011300047, -71.50036091999965)
| 3
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 378
|
2,023
| 4
|
DE
|
Delaware
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Barcode/Scannable Code Required
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(39.008830667000495, -75.57774116799965)
| 2
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 350
|
2,023
| 4
|
NC
|
North Carolina
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Pipe Tobacco Tax
|
Yes
|
N.C. GEN. STAT. §§ 105-113.35 and 105-113.4
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(35.466220975000454, -79.15925046299964)
| 1
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 376
|
2,023
| 4
|
NJ
|
New Jersey
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
30
|
N.J. REV. STAT. § 54:40B-3(a)
| 30
|
Number
|
Moist snuff is taxed at a rate of $0.750 per ounce.
|
7/8/2006
|
8/1/2006
|
(40.13057004800049, -74.27369128799967)
| 3
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 409
|
2,023
| 4
|
AR
|
Arkansas
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
68
|
ARK.CODE ANN. §§ 26-57-203, 26-57-208, 26-57-803, 26-57-805 and 26-57-1102
| 68
|
Number
| null |
4/6/2009
|
3/1/2009
|
(34.74865012400045, -92.27449074299966)
| 3
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 378
|
2,023
| 4
|
HI
|
Hawaii
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Type of Tax
|
No Provision
| null | 0
| null | null | null | null |
(21.304850435000446, -157.85774940299973)
| 4
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 419
|
2,023
| 4
|
AZ
|
Arizona
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(34.865970280000454, -111.76381127699972)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
AK
|
Alaska
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Other Requirements
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(64.84507995700051, -147.72205903599973)
| 4
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 352
|
2,023
| 4
|
RI
|
Rhode Island
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Type of Tax
|
No Provision
| null | 0
| null | null |
6/27/2008
|
6/27/2008
|
(41.70828019300046, -71.52247031399963)
| 4
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 419
|
2,023
| 4
|
DE
|
Delaware
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Pipe Tobacco Tax
|
Yes
|
DEL. CODE ANN. tit. 30 § 5305
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(39.008830667000495, -75.57774116799965)
| 1
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 376
|
2,023
| 4
|
OH
|
Ohio
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
No Provision
| null | 0
| null | null | null | null |
(40.06021014100048, -82.40426005599966)
| 5
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 404
|
2,023
| 4
|
OH
|
Ohio
|
Legislation - Tax Non-Combustible Tobacco
|
Snus Tobacco
|
OSH
|
Restrictions
|
Snus Tobacco Tax
|
Yes
|
OHIO REV. CODE ANN. §§ 5743.01 and 5743.51
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(40.06021014100048, -82.40426005599966)
| 1
|
LEG
|
1020LEG
|
683EST
|
10GRP
| 396
|
2,023
| 4
|
TN
|
Tennessee
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Cost Price
|
TENN. CODE ANN. §§ 67-4-1001 and 67-4-1005
| 0
| null | null |
7/4/2002
|
7/15/2002
|
(35.68094058000048, -85.77449091399967)
| 4
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 415
|
2,023
| 4
|
WA
|
Washington
|
Legislation - Tax Combustible Tobacco
|
Roll-Your-Own Tobacco
|
OSH
|
Restrictions
|
Roll-Your-Own Tobacco Tax
|
Yes
|
WASH. REV. CODE ANN. §§ 82.26.010, 82.26.020 and 82.26.025
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(47.52227862900048, -120.47001078999972)
| 1
|
LEG
|
1010LEG
|
674ERO
|
10GRP
| 380
|
2,023
| 4
|
ID
|
Idaho
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
40
|
IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A
| 40
|
Number
| null |
1/1/1995
|
1/1/1995
|
(43.682630005000476, -114.3637300419997)
| 3
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 394
|
2,023
| 4
|
MN
|
Minnesota
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Moist Snuff Tobacco Tax
|
Yes
|
MINN. STAT. §§ 297F.01 and 297F.05
| 2
|
Yes/No
| null |
5/23/2013
|
7/1/2013
|
(46.35564873600049, -94.79420050299967)
| 1
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 388
|
2,023
| 4
|
AS
|
American Samoa
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Pipe Tobacco Tax
|
Yes
|
A.S.C.A. § 11.1002
| 2
|
Yes/No
| null |
1/1/2007
|
1/1/2007
|
(-14.3016396, -170.69618149999997)
| 1
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 376
|
2,023
| 4
|
TX
|
Texas
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Dissolvable Tobacco Tax
|
Yes
|
TEX. TAX CODE §§ 155.001, 155.0211, and 155.021
| 2
|
Yes/No
|
Graduated increase implemented from a bill enacted in 2009.
|
6/16/2009
|
9/1/2009
|
(31.827240407000488, -99.42677020599967)
| 1
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 400
|
2,023
| 4
|
MI
|
Michigan
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Price
|
MICH. COMP. LAWS § 205.427
| 0
| null | null |
1/1/1995
|
1/1/1995
|
(44.6613195430005, -84.71439026999968)
| 4
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 391
|
2,023
| 4
|
IA
|
Iowa
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Sales Price
|
IOWA CODE ANN. §§ 453A.42 and 453A.43
| 0
| null | null |
1/1/1995
|
1/1/1995
|
(42.46940091300047, -93.81649055599968)
| 4
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 379
|
2,023
| 4
|
AR
|
Arkansas
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Moist Snuff Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(34.74865012400045, -92.27449074299966)
| 2
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 389
|
2,023
| 4
|
ID
|
Idaho
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Sales Price
|
IDAHO CODE §§ 63-2551, 63-2552 and 63-2552A
| 0
| null | null |
1/1/1995
|
1/1/1995
|
(43.682630005000476, -114.3637300419997)
| 4
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 395
|
2,023
| 4
|
ID
|
Idaho
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Percent Value
|
40
|
IDAHO CODE §§ 63-2552 and 63-2552A
| 40
|
Number
| null | null | null |
(43.682630005000476, -114.3637300419997)
| 3
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 418
|
2,023
| 4
|
CA
|
California
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Moist Snuff Tobacco Tax
|
Yes
|
CAL. REV. & TAX CODE § 30123
| 2
|
Yes/No
|
The tax on smoked tobacco products other than cigarettes is determined annually as of March 1st by the California Board of Equalization.
|
1/1/1995
|
1/1/1995
|
(37.63864012300047, -120.99999953799971)
| 1
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 388
|
2,023
| 4
|
MN
|
Minnesota
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax
|
Yes
|
MINN. STAT. §§ 297F.01 and 297F.05
| 2
|
Yes/No
| null |
5/23/2013
|
7/1/2013
|
(46.35564873600049, -94.79420050299967)
| 1
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 407
|
2,023
| 4
|
FL
|
Florida
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(28.932040377000476, -81.92896053899966)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
2,023
| 4
|
KY
|
Kentucky
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Per Ounce
|
KY. REV. STAT. ANN. § 138.140
| 0
| null | null |
3/27/2013
|
7/1/2013
|
(37.645970271000465, -84.77497104799966)
| 4
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 410
|
2,023
| 4
|
WV
|
West Virginia
|
Legislation - Tax Combustible Tobacco
|
Cigarette
|
OSH
|
Restrictions
|
Cigarette Tax ($ per pack)
|
1.200
|
W. VA. CODE § 11-17-3
| 1.2
|
Money
| null |
6/13/2016
|
7/1/2016
|
(38.66551020200046, -80.71264013499967)
| 5
|
LEG
|
1010LEG
|
670CGR
|
10GRP
| 411
|
2,023
| 4
|
PW
|
Palau
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(7.514979999999999, 134.58251999999993)
| 3
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 378
|
2,023
| 4
|
WA
|
Washington
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Dissolvable Tobacco Tax
|
Yes
|
WASH. REV. CODE ANN. §§ 82.26.010 and 82.26.020
| 2
|
Yes/No
| null |
4/23/2010
|
5/1/2010
|
(47.52227862900048, -120.47001078999972)
| 1
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 400
|
2,023
| 4
|
WY
|
Wyoming
|
Legislation - Tax Non-Combustible Tobacco
|
Snus Tobacco
|
OSH
|
Restrictions
|
Snus Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(43.23554134300048, -108.10983035299967)
| 2
|
LEG
|
1020LEG
|
683EST
|
10GRP
| 397
|
2,023
| 4
|
AS
|
American Samoa
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(-14.3016396, -170.69618149999997)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
2,023
| 4
|
MS
|
Mississippi
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Encrypted Image/Hologram Required
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(32.745510099000455, -89.53803082499968)
| 3
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 351
|
2,023
| 4
|
KY
|
Kentucky
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Distributor Sales Price
|
KY. REV. STAT. ANN. § 138.140
| 0
| null |
HB 366 recodified §138.130
|
3/22/2013
|
8/1/2013
|
(37.645970271000465, -84.77497104799966)
| 5
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 404
|
2,023
| 4
|
WI
|
Wisconsin
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Manufacturer's List Price
|
WIS. STAT. §§ 139.75 and 139.76
| 0
| null | null |
6/29/2009
|
6/30/2009
|
(44.39319117400049, -89.81637074199966)
| 4
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 391
|
2,023
| 4
|
NH
|
New Hampshire
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Dissolvable Tobacco Tax
|
Yes
|
HB 595
| 2
|
Yes/No
| null |
6/17/2003
|
7/1/2003
|
(43.65595011300047, -71.50036091999965)
| 1
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 400
|
2,023
| 4
|
LA
|
Louisiana
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
20
|
47 LA. REV. STAT. ANN. §§ 841 and 842
| 20
|
Number
| null |
1/1/1995
|
1/1/1995
|
(31.31266064400046, -92.44568007099969)
| 3
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 394
|
2,023
| 4
|
HI
|
Hawaii
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
70
|
HAW. REV. STAT. §§ 245-1 and 245-3
| 70
|
Number
| null |
5/8/2009
|
9/30/2009
|
(21.304850435000446, -157.85774940299973)
| 3
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 394
|
2,023
| 4
|
TN
|
Tennessee
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax
|
Yes
|
TENN. CODE ANN. §§ 67-4-1001 (17) and 67-4-1005
| 2
|
Yes/No
| null |
7/14/2002
|
7/15/2002
|
(35.68094058000048, -85.77449091399967)
| 1
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 407
|
2,023
| 4
|
GU
|
Guam
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(13.444304, 144.793731)
| 3
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 409
|
2,023
| 4
|
DC
|
District of Columbia
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(38.89037138500049, -77.03196112699965)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
2,023
| 4
|
MH
|
Marshall Islands
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Pipe Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(11.3246908, 166.84174239999993)
| 2
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 377
|
2,023
| 4
|
GU
|
Guam
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
3.312
|
11 GUAM CODE ANN. § 26603
| 3.312
|
Money
|
Based on the rate of Fifty-three Dollars ($53.00) per pound for all other tobacco products to be prorated in accordance with the size of the package to be taxed.
|
8/11/2018
|
10/1/2018
|
(13.444304, 144.793731)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
2,023
| 4
|
CT
|
Connecticut
|
Legislation - Tax Non-Combustible Tobacco
|
Snus Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(41.56266102000046, -72.64984095199964)
| 3
|
LEG
|
1020LEG
|
683EST
|
10GRP
| 398
|
2,023
| 4
|
VA
|
Virginia
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Dissolvable Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(37.54268067400045, -78.45789046299967)
| 2
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 401
|
2,023
| 4
|
IL
|
Illinois
|
Legislation - Tax Combustible Tobacco
|
Roll-Your-Own Tobacco
|
OSH
|
Restrictions
|
Roll-Your-Own Tobacco Tax
|
Yes
|
35 ILL. COMP. STAT. ANN. §§ 143/10-5 and 143/10-10
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(40.48501028300046, -88.99771017799969)
| 1
|
LEG
|
1010LEG
|
674ERO
|
10GRP
| 380
|
2,023
| 4
|
IA
|
Iowa
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Encrypted Image/Hologram Required
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(42.46940091300047, -93.81649055599968)
| 3
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 351
|
2,023
| 4
|
IN
|
Indiana
|
Legislation - Tax Non-Combustible Tobacco
|
Dry Snuff Tobacco
|
OSH
|
Restrictions
|
Dry Snuff Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(39.766910452000445, -86.14996019399968)
| 2
|
LEG
|
1020LEG
|
682EDS
|
10GRP
| 393
|
2,023
| 4
|
FL
|
Florida
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(28.932040377000476, -81.92896053899966)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
AZ
|
Arizona
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Type of Tax
|
No Provision
| null | 0
| null | null | null | null |
(34.865970280000454, -111.76381127699972)
| 4
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 415
|
2,023
| 4
|
CT
|
Connecticut
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Pipe Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(41.56266102000046, -72.64984095199964)
| 2
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 377
|
2,023
| 4
|
KY
|
Kentucky
|
Legislation - Tax Stamp
|
Tax Stamp
|
OSH
|
Requirements
|
Encrypted Image/Hologram Required
|
No Provision
| null | 0
|
Ranking
| null | null | null |
(37.645970271000465, -84.77497104799966)
| 3
|
LEG
|
1030LEG
|
690CET
|
12GRP
| 351
|
2,023
| 4
|
SD
|
South Dakota
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale purchase price
|
S.D. CODIFIED LAWS ANN. § 10-50-61
| 0
| null | null |
11/7/2006
|
1/1/2007
|
(44.353130053000484, -100.3735306369997)
| 4
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 410
|
2,023
| 4
|
TX
|
Texas
|
Legislation - Tax Non-Combustible Tobacco
|
Snus Tobacco
|
OSH
|
Restrictions
|
Snus Tobacco Tax
|
Yes
|
TEX. TAX CODE §§ 155.001 and 155.0211
| 2
|
Yes/No
| null |
1/1/1995
|
1/1/1995
|
(31.827240407000488, -99.42677020599967)
| 1
|
LEG
|
1020LEG
|
683EST
|
10GRP
| 396
|
2,023
| 4
|
DE
|
Delaware
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Dissolvable Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(39.008830667000495, -75.57774116799965)
| 2
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 401
|
2,023
| 4
|
NM
|
New Mexico
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
25
|
N.M. STAT. ANN. §§ 7-12A-2 and 7-12A-3
| 25
|
Number
| null | null | null |
(34.52088095200048, -106.24058098499967)
| 4
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 403
|
2,023
| 4
|
WY
|
Wyoming
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
20
|
WYO. STAT. § 39-18-104(c)
| 20
|
Number
|
Moist snuff is taxed at a rate of $ 0.600 per ounce.
|
2/25/2009
|
7/1/2009
|
(43.23554134300048, -108.10983035299967)
| 3
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 409
|
2,023
| 4
|
WV
|
West Virginia
|
Legislation - Tax Combustible Tobacco
|
Cigar
|
OSH
|
Restrictions
|
Percent Value
|
12
|
W. VA. CODE § 11-17-3
| 12
|
Number
| null |
6/13/2016
|
7/1/2016
|
(38.66551020200046, -80.71264013499967)
| 3
|
LEG
|
1010LEG
|
671CIG
|
10GRP
| 414
|
2,023
| 4
|
MA
|
Massachusetts
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Little Cigar Tax ($ per pack of 20)
|
3.5100
|
MASS. GEN. LAWS ANN. ch. 64C, §§ 6, 7A and 7C
| 3.51
|
Money
| null |
7/25/2013
|
8/1/2013
|
(42.27687047000046, -72.08269067499964)
| 2
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 417
|
2,023
| 4
|
IL
|
Illinois
|
Legislation - Tax Non-Combustible Tobacco
|
Dissolvable Tobacco
|
OSH
|
Restrictions
|
Percent Value
|
No Provision
| null | 0
|
Number
| null | null | null |
(40.48501028300046, -88.99771017799969)
| 4
|
LEG
|
1020LEG
|
684EDT
|
10GRP
| 403
|
2,023
| 4
|
IL
|
Illinois
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(40.48501028300046, -88.99771017799969)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
2,023
| 4
|
NY
|
New York
|
Legislation - Tax Combustible Tobacco
|
Little Cigar
|
OSH
|
Restrictions
|
Little Cigar Tax
|
Yes
| null | 2
|
Yes/No
| null | null | null |
(42.82700103200045, -75.54397042699964)
| 1
|
LEG
|
1010LEG
|
672LCG
|
10GRP
| 416
|
2,023
| 4
|
IN
|
Indiana
|
Legislation - Tax Combustible Tobacco
|
Cigarette
|
OSH
|
Restrictions
|
Cigarette Tax ($ per pack)
|
0.995
|
IND. CODE ANN. § 6-7-1-12 (a)(1)
| 0.995
|
Money
| null |
5/10/2007
|
7/1/2007
|
(39.766910452000445, -86.14996019399968)
| 5
|
LEG
|
1010LEG
|
670CGR
|
10GRP
| 411
|
2,023
| 4
|
VT
|
Vermont
|
Legislation - Tax Combustible Tobacco
|
Cigarette
|
OSH
|
Restrictions
|
Cigarette Tax ($ per pack)
|
3.080
|
VT. STAT. ANN. tit. 32, § 7811
| 3.08
|
Money
| null |
6/5/2015
|
7/1/2015
|
(43.62538123900049, -72.51764079099962)
| 5
|
LEG
|
1010LEG
|
670CGR
|
10GRP
| 411
|
2,023
| 4
|
RI
|
Rhode Island
|
Legislation - Tax Combustible Tobacco
|
Pipe Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Cost
|
R.I. GEN. LAWS § 44-20-13.2
| 0
| null | null |
1/1/1995
|
1/1/1995
|
(41.70828019300046, -71.52247031399963)
| 4
|
LEG
|
1010LEG
|
673EPT
|
10GRP
| 379
|
2,023
| 4
|
MT
|
Montana
|
Legislation - Tax Non-Combustible Tobacco
|
Snus Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Price
|
MONT. CODE ANN. §§ 16-11-102 and 16-11-111
| 0
| null | null |
4/28/2005
|
7/27/2005
|
(47.06652897200047, -109.42442064499971)
| 4
|
LEG
|
1020LEG
|
683EST
|
10GRP
| 399
|
2,023
| 4
|
NV
|
Nevada
|
Legislation - Tax Non-Combustible Tobacco
|
Moist Snuff Tobacco
|
OSH
|
Restrictions
|
Type of Tax
|
Wholesale Price
|
NEV. REV. STAT. ANN. § 370.450
| 0
| null | null |
1/1/1995
|
1/1/1995
|
(39.493240390000494, -117.07184056399967)
| 4
|
LEG
|
1020LEG
|
681EMS
|
10GRP
| 391
|
2,023
| 4
|
NY
|
New York
|
Legislation - Tax Non-Combustible Tobacco
|
Chewing Tobacco
|
OSH
|
Restrictions
|
Chewing Tobacco Tax ($ per ounce)
|
No Provision
| null | 0
|
Money
| null | null | null |
(42.82700103200045, -75.54397042699964)
| 2
|
LEG
|
1020LEG
|
680CHW
|
10GRP
| 408
|
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