Excise Taxes

Taxes on tobacco products are one of the most effective tools used in tobacco control. This page links to sources on current tobacco rates, best practices in implementation, and other tobacco tax related resources.

WHO Technical Manual on Tobacco Tax Administration

WHO World Health Organization icon This 2010 technical manual aims to help governments improve health and increase revenues by identifying a set of “best practices” for tobacco taxation. It documents governments’ existing approaches to tobacco taxation, discusses barriers to using tobacco taxes to achieve health and revenue objectives and provides case studies of effective tobacco tax administration.

Big Tobacco Wins Tax Battles

follow the moneyThe National Institute on Money in State Politics analyzes the political campaign contributions of Big Tobacco in the 2012 election cycle. The industry gave nearly $54 million overall, with 87 percent coming from just four tobacco manufacturers: Philip Morris USA, Reynolds American Inc., U.S. Smokeless Tobacco Company, and Altria. Of that $54 million, tobacco interests gave more than $47 million to help defeat ballot measures that would have raised taxes on tobacco products, and contributed $3.5 million to state-level candidates and $3 million to party committees, with 76 percent going to Republican candidates and committees.

The Impact of Tax and Smoke-Free Air Policy Changes

RWJF Data on State and Local Smokefree Laws This Robert Wood Johnson Foundation report summarizes the progress made over the past two decades in raising cigarette and other tobacco product excise taxes, and in adopting and strengthening policies that limit smoking in public places and private worksites.

RWJF Tobacco Map

Robert Wood Johnson Foundation RWJF iconThe RWJF Tobacco Map uses data from the Campaign for Tobacco-Free Kids and the Americans for Nonsmokers’ Rights and will be updated as new information becomes available. The “map” is actually three distinct maps, each focusing on a different aspect of tobacco policy. They provide state-by-state breakdowns on smoke-free laws, cigarette tax rates, and total tobacco control spending.

Saving Lives, Saving Money: Tobacco Tax Report

Cancer Action Network, American Cancer Society ACS CAN iconThis 2011 report from the American Cancer Society Cancer Action Network measures the dramatic health and economic benefits of enacting tobacco tax increases. The report quantifies lives saved, reduction in smokers, and health costs saved in each state from implementing these strong tobacco control policies.

Tobacco Tax Fact Sheets

Campaign for Tobacco Free Kids CTFKThe Campaign for Tobacco-Free Kids has compiled dozens of fact sheets on tobacco tax topics including U.S. state and local taxes, federal taxes, taxes on other tobacco products, and reducing smuggling and tax evasion.

Strategic Thinking on State Tobacco Tax Increases

Robert Wood Johnson Foundation RWJF iconThe 2003 report is designed to assist public health advocates in recognizing and weighing the strategic decisions that must be made before beginning a campaign to increase tobacco taxes at the state level.