Back to Annual Meeting Page		American Public Health Association 133rd Annual Meeting & Exposition December 10-14, 2005 Philadelphia, PA

Abstract #103117

Jamie F. Chriqui, PhD, MHS¹, Carissa L. Baker¹, Michael Tynan¹, Joshua Kauffman¹, and Regina El Arculli, MA². (1) Center for Health Policy and Legislative Analysis, The MayaTech Corporation, 1100 Wayne Avenue, Suite 900, Silver Spring, MD 20910-3921, 301-587-1600, jchriqui@mayatech.com, (2) Office of Policy Analysis and Response, National Cancer Institute, Building 31, Room 10A48, 31 Center Drive, MSC 2580, Bethesda, MD 20892-2580

For over 80 years, states have passed laws imposing excise taxes on cigarettes for revenue generation and health-related purposes. While many states have enacted higher excise taxes mainly to generate additional revenue, scientific evidence reveals that raising taxes on cigarettes significantly reduces consumption (regardless of whether the tax increase was intended to raise revenue or to lead to positive health outcomes).

In this presentation, we will review the history and changes in state cigarette excise tax rates over time, from 1921 through 2004, using data from the National Cancer Institute's State Cancer Legislative Database Program. In addition to a timeline, data will be presented on the extent to which: (1) the tax changes have been initiated through the legislative or ballot initiative processes, and (2) states have earmarked a portion of the tax to tobacco or cancer control and/or health-related purposes.

Preliminary data reveal that state legislatures have enacted most of the tax changes, starting with Idaho's tax of 2 cents per cigarette pack in 1921. Tax increases have also passed in four states using the ballot initiative process. Montana enacted the first ballot-related tax increase in 1951.

The data also indicate that earmarking began in 1970, with 14 states earmarking tax funds through 2004. Three states have included relevant earmarks as a part of recent ballot initiative tax increases. Through 2004, Rhode Island had the highest excise tax per pack at $2.46 and Kentucky the lowest at 3 cents, with the national average excise tax at 81.7 cents.

Learning Objectives:

• Following this presentation, participants will be able to provide an overview of significant shifts in the rationale for cigarette excise taxes, changes in the cigarette excise tax rates over time, and information on current cigarette excise taxes at the state level. Participants also will learn about the different types of policy instruments used to enact cigarette excise tax changes.

Keywords: Tobacco Taxation, Tobacco Legislation

Related Web page: www.scld-nci.net

Presenting author's disclosure statement:

I wish to disclose that I have NO financial interests or other relationship with the manufactures of commercial products, suppliers of commercial services or commercial supporters.